Validity of Tax Benefit and «Bad Faith» of Counteragent of Tax Payer

10.12737/5499 ◽  
2014 ◽  
Vol 2 (9) ◽  
pp. 36-41
Author(s):  
Алексей Титов ◽  
Aleksey Titov
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Bad Faith ◽  
The Real ◽  
Real Work ◽  
The Russian Federation ◽  
Use Tax ◽  
Definition Of ◽  
The Right

In article the analysis loose is provided in the legislation of the Russian Federation of criteria which taxing and judicial authorities use when carrying out an assessment of validity of application by the taxpayer of tax benefit in cases of «dishonesty» of the contractor of the taxpayer. Approach of the legislator to definition of the concept «integrity» of the taxpayer is investigated. The position of the author on the practical problems arising in the course of use by the taxpayer of the right to use tax benefit is stated. The author of the real work comes to a conclusion that lack of due legal regulation of process of use by the taxpayer of the right for use of tax benefit often allows taxing authorities to resolve an issue of validity of tax benefit at discretion.

scholarly journals Problematics of the Content of "Labor" Сonstitution Сategory

2021 ◽  
pp. 20-24
Author(s):  
Anna Kanakova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Social Relations ◽  
Legal Regulation ◽  
High Quality ◽  
The Status ◽  
The Russian Federation ◽  
Definition Of ◽  
The Right

The article discusses the constitutional category of «labour», the definition of which is not enshrined in legislative acts because it is considered to be a well-known category, which is not a special legal one and does not require any clarification. However, this approach creates difficulties for legal regulation, as it blurs the boundaries for the legislator and the executor. Lack of awareness of the concept of a regulated category can lead to a situation when the legislator, creating a new law or making amendments to an existing one, will subject to regulation the area that does not pertain to the relevant legal phenomenon, or vice versa - will ignore part of the content of the regulated category, which is certain to negatively affect the quality of legal regulation. Law enforcement practices similarly face difficulties in having only doctrinal understandings of statutory concepts, which creates inconsistency in decisions made by lawyers in course of their professional work. The 1993 Constitution of the Russian Federation enshrined the category of «labour» in a number of articles, but did not clarify the interpretation of its concept. The analysis of economic and legal views on labor allows us to conclude that, despite the status of a well-known category, which, it would seem, does not need an explanation, only the presence of clear criteria for recognizing an activity as labor, provides high-quality legal regulation, in particular, it allows not only to separate the types of activities that are not subject to legal regulation, but also to choose the right branch of law that regulates social relations in each particular case.

scholarly journals Some Issues of the Legal Regulation of the Cossacks in Constituent Entities of the Russian Federation

Lex Russica ◽  
2019 ◽  
pp. 49-59
Author(s):  
S. S. Zenin
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Legal Status ◽  
Legal Regulation ◽  
Legislative Process ◽  
Physical Force ◽  
Legal Form ◽  
The Russian Federation ◽  
Definition Of ◽  
The Right

The article analyzes the current state of the legal regulation of social relations existing among the Russian Cossacks at the level of constitutent entities of the Russian Federation. The author examines the legal form of regulating social relations and the content of normative legal acts adopted in the constituent entities of the Russian Federation regarding the Russian Cossacks. The paper concludes that there is a need to develop a more effective mechanism of participation of constituent entities of the Federation in the legislative process on issues of joint jurisdiction at the federal level. The author highlights the need to apply a model legislation in order to unify the provisions of regional normative legal acts. The paper focuses on the importance of a clearer definition of the legal status of the Cossacks who have assumed obligations to carry out public service, including taking into account the possibility of using physical force, special means, and cold weapons that they have the right to wear as elements of national clothing.

scholarly journals THE MODERN APPROACHES TO THE DEFINITION OF THE REAL ESTATE

2021 ◽  
Vol 2 (69) ◽  
pp. 68-71
Author(s):  
N. Chernus
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Legal Regulation ◽  
Strong Connection ◽  
The Real ◽  
The Real Estate ◽  
The Russian Federation ◽  
Definition Of ◽  
State Registration ◽  
Stable Connection

The article discusses the existing approaches to the definition of real estate. Along with the traditional signs of real estate fixed in the legislation, namely: a strong connection with the land, the need for state registration of rights, there are other signs of real estate. Additional features include a stable connection of real estate with the territory of the Russian Federation, which allows us to explain the extension of the real estate regime to ships and aircraft, as well as other features. The emergence of new types of real estate in the legislation requires improving approaches to the legal regulation of rights to real estate and transactions with it.

POTENTIAL OF BANK CURRENCY TRANSACTIONS WITH CRYPTOCURRENCY IN RUSSIA

2021 ◽  
Author(s):  
Юлия Борисовна Арон ◽  
Елена Валерьевна Жегалова
Keyword(s):  
Russian Federation ◽  
Banking System ◽  
Legal Regulation ◽  
Actual Problem ◽  
Digital Currency ◽  
Russian Economy ◽  
The Russian Federation ◽  
Definition Of

В статье рассматривается актуальная проблема интеграции крипто-валюты в банковскую систему РФ. Авторами предлагается определение криптовалюты, обосновывается востребованность использования цифровой валюты в экономике. Рассматривается специфика современного правового регулирования операций с криптовалютой и перспективы его развития в российской экономике. The article deals with the actual problem of integrating cryptocurrency into the banking system of the Russian Federation. The authors propose a definition of cryptocurrency, substantiate the demand for the use of digital currency in the economy. The article considers the specifics of modern legal regulation of cryptocurrency transactions and the prospects for its development in the Russian economy.

Рroblems of the Judicialprotecting the Rights of the Indigenous Peoples of the Far East to Traditional Fisheries

2021 ◽  
pp. 63-72
Author(s):  
Yakunin D. V. ◽  
◽  
Khromin R. V. ◽  
Keyword(s):  
Indigenous Peoples ◽  
Russian Federation ◽  
Far East ◽  
Legal Regulation ◽  
The Far East ◽  
Indigenous Minorities ◽  
The Russian Federation ◽  
The Right ◽  
Traditional Fishing

The article is devoted to the analysis of the problems of protecting the right of indigenous peoples of the Far East to traditional fishing. To improve the legal regulation in this area, according to the author of the article, will allow the development of special procedures for resolving disputes with the participation of indigenous minorities, as well as amending the legislation of the Russian Federation regulating the rules of traditional fishing for indigenous minorities.

scholarly journals THE PROBLEM OF DETERMINING THE LEGAL REGIME OF “DISPUTED” REAL ESTATE: THEORETICAL AND PRACTICAL ASPECTS

2021 ◽  
pp. 19-24
Author(s):  
N.A. Pronina ◽  
T.N. Platunova ◽  
S.O. Kostyakova
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Civil Law ◽  
Property Right ◽  
Legal Regime ◽  
Land Plot ◽  
Legal Definition ◽  
The Russian Federation ◽  
Definition Of ◽  
The Right

The article raises the following topical problems currently inherent in the institution of real estate in theRussian Federation: the unsuccessful legal definition of a real estate object, enshrined in Art. 131 of the CivilCode of the Russian Federation; qualification of objects as immovable and, accordingly, delimitation of themfrom movable ones; the emergence of objects with a controversial legal regime; the need to move from themodel of “plurality” to the model of “unity” of real estate objects. Also, the authors of this article analyzea number of approaches aimed at resolving the above problems and the possible consequences (both positiveand negative) of their implementation in practice, put forward their views and offer their own solutionto these problems. A variant of the legalization of “disputable” objects is proposed by introducing the rightof construction into the civil law of the Russian Federation as a limited property right to use a land plot withthe extension of this right to everything that is being built on such a land plot. The examples of legislativeregulation of the right to build in the civil law of pre-revolutionary Russia are considered, the elements of theright to build in the current law of the Russian Federation are revealed.

Features of legal regulation of the state debt of the Russian Federation subject in the context of changes in budget legislation

2020 ◽  
pp. 98-104
Author(s):  
Iu. K. Tsaregradskaya
Keyword(s):  
Russian Federation ◽  
Public Debt ◽  
Legal Regulation ◽  
Maximum Amount ◽  
The State ◽  
Debt Management ◽  
The Subject ◽  
The Russian Federation ◽  
Public Debt Management ◽  
Definition Of

The main changes in the budget legislation related to digitalization and public debt managementof the Russian Federation, that are manifested in the functioning of the electronic budget of the state and the consolidation of the legal definition of "public debt management", are considered. The author concludes that currently the legislator pays special attention to the issues of setting the upper limit of public debt, the maximum amount of borrowing by the subjects of the Russian Federation, as well as determining the debt sustainability of regions. Foreign experience of regulating such issues is analyzed on the example of a number of countries-Germany, Spain and Italy. Subjects of the Russian Federation with different debt loads are considered, as well as trends related to its increase or change. Also the possibilities of assigning the region to one of the groups with a certain level of debt stability of the subject are analyzed.

ANTI-CORRUPTION POLICY BY LEGAL MEANS

2015 ◽  
Vol 10 (6) ◽  
pp. 129-134 ◽  
Author(s):  
Назаренко ◽  
Gennadiy Nazarenko
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Code ◽  
Not Given ◽  
Federal Law ◽  
Effective Implementation ◽  
The Russian Federation ◽  
Definition Of ◽  
The Right ◽  
Official Status

In the article anti-corruption policy is considered in criminal law and in the preventive aspects. The definition of anti-corruption policy by legal means is given. It is shown that the most significant and effective tool in this direction (kind) of policy is the Criminal Code of the Russian Federation. However, the preventive potential of criminal law is not enough. The law does not cover a lot of corruption manifestations, which are involved in the use of any official status, its authority and opportunities. Up to the present time criminal law is not given with the accordance of the Federal Law «On combating corruption» from 25.12..2008 №273-FZ (as amended on 22.12.2014). Criminal law measures applied to corrupt officials, have palliative nature: they are based on the concept of limited use of criminal law and mitigation of punishment. The author makes a reasonable conclusion that more effective implementation of anti-corruption policy requires the adoption of new criminal law which contains the Chapter on corruption crimes, sanctions of which must include imprisonment as punishment as well as confiscation of property or life deprivation of the right to occupy certain positions or to be engaged in certain activities.

scholarly journals Problems of Legal Regulation of Palliative Medical Care in the Russian Federation Subjects

2020 ◽  
Vol 17 (3) ◽  
pp. 78-82
Author(s):  
Anna Trutaeva
Keyword(s):  
Social Security ◽  
Medical Care ◽  
Russian Federation ◽  
State Power ◽  
Legal Regulation ◽  
Existing Problems ◽  
Degree Of Disability ◽  
The Russian Federation ◽  
The Right ◽  
Palliative Medical Care

Introduction. The problem of ensuring equal scope of the right to palliative medical care of citizens living on the territory of various subjects of the Russian Federation is raised. The article describes the current legal regulation of palliative care in the Russian Federation and the existing problems of providing it. Purpose. The author aims to determine the place of legal regulation in the mechanism of ensuring the right to palliative medical care and ways to increase the degree of guarantee of this right. Methodology. Methods of analysis and synthesis, formal-logical and comparative-legal methods are used. Results. A brief overview of the current legal regulation at the Federal level and in the subjects of the Russian Federation is given, and the different scope of the right to palliative medical care of citizens living on the territory of different subjects of the Russian Federation is recorded. The article highlights the consequences of different approaches to the legal regulation of the issues under consideration, and suggests changes to them. Population by sex and age, the structure of its incidence and the degree of disability in subjects of the Russian Federation are not the same, and the bodies of state power of subjects of this level have the ability to define the needs of the population in the form of medical care that is consistent with the goal inherent in the activities of the bodies of state power of subjects of the Russian Federation in the field of social security, namely with regard to the influence of the specific features on the life of citizens and securing a reasonable differentiation of social security. Conclusion. It is concluded that it is necessary to fix the guarantee of palliative medical care in the normative legal acts of the subjects of the Russian Federation regulating the issues of public health protection, regardless of the territory of living, gender, age, diagnosis and stage of treatment.

scholarly journals Leniency programmesfor cartel: mature reforms

2018 ◽  
pp. 24-33
Author(s):  
K. N. Aleshin ◽  
S. V. Maksimov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Code ◽  
Administrative Law ◽  
The Russian Federation ◽  
Main Factors ◽  
The Law ◽  
Definition Of ◽  
The Right

The problems of interpretation of criminal law and administrative law institutes of active repentance (“leniency programmes”) in relation to cartels are considered.The definition of the effectiveness of the institution of active repentance is given as the ability of this institution to achieve the goals stipulated by law (in the aggregate or in a particular combination): 1) termination of the committed offense (crime) (“surrender”),2) assistance in investigating the relevant administrative offense (crime), 3) compensation for the harm caused by his offense (crime), 4) refusal to commit such offenses (crimes) in the future.The condition of the quadunity of these goals is investigated. It is noted that among the main factors reducing the effectiveness of administrative law and criminal law institutions of active repentance (“leniency programmes”) in relation to a cartel is the legal inconsistency of these institutions.Proposals are being made to amend par. 3 of the Notes to Art. 178 of the Criminal Code of the Russian Federation and Note 1 to Art. 14.32 of the Code of the Russian Federation Code of Administrative Offenses iin order to bring together the relevant institutions of active repentance.The necessity of legislative consolidation of general procedural rules for the implementation of the person who participated in the conclusion of the cartel, the law granted him the right to active repentance is substantiated.

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