The Problems of Transition to the International Standards on Auditing

Auditor ◽  
2018 ◽  
Vol 4 (5) ◽  
pp. 19-24 ◽  
Author(s):  
Ирина Егорова ◽  
Irina Egorova
Keyword(s):  
Russian Federation ◽  
International Standards ◽  
The Russian Federation ◽  
Domestic Practice

Th is article is devoted to peculiarities and contradictions of introduction of international standards into domestic practice of auditing. Th e article deals with the peculiarities of identifi cation of the international practice of auditing in the Russian Federation, as well as the integration of international standards of auditing activities in its jurisdiction.

TO THE QUESTION OF RESPONSIBILITY FOR TORTURE IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 10 (2) ◽  
pp. 103-106
Author(s):  
ASTEMIR ZHURTOV ◽  
Keyword(s):  
Human Rights ◽  
Russian Federation ◽  
Large Scale ◽  
Human Life ◽  
International Standards ◽  
World Community ◽  
The World ◽  
Long Time ◽  
Protection Of Human Rights ◽  
The Russian Federation

Cruel and inhumane acts that harm human life and health, as well as humiliate the dignity, are prohibited in most countries of the world, and Russia is no exception in this issue. The article presents an analysis of the institution of responsibility for torture in the Russian Federation. The author comes to the conclusion that the current criminal law of Russia superficially and fragmentally regulates liability for torture, in connection with which the author formulated the proposals to define such act as an independent crime. In the frame of modern globalization, the world community pays special attention to the protection of human rights, in connection with which large-scale international standards have been created a long time ago. The Universal Declaration of Human Rights and other international acts enshrine prohibitions of cruel and inhumane acts that harm human life and health, as well as degrade the dignity.Considering the historical experience of the past, these standards focus on the prohibition of any kind of torture, regardless of the purpose of their implementation.

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

scholarly journals Problems of the preliminary customs informing system and the introduction of the Single Window at the sea check points of the Russian Federation

2018 ◽  
Vol 239 ◽  
pp. 04004 ◽  
Author(s):  
Svetlana Maydanova ◽  
Igor Ilin
Keyword(s):  
Developing Countries ◽  
International Trade ◽  
Russian Federation ◽  
International Organizations ◽  
International Standards ◽  
Eurasian Economic Union ◽  
Check Points ◽  
The Russian Federation ◽  
Economic Union ◽  
National Governments

The Single Window concept in the international trade and logistics has been explored by international organizations and national governments over the last two decades. International standards and recommendations, government decisions on this approach are widespread today in both developed and developing countries. Similar decisions and legal acts were implemented during the last ten years by the Russian Federation, as a member of the Eurasian Economic Union. This article provides overview of the following coherent stage – the implementation of preliminary customs informing system at sea check points of the RF with concerns of the Single Window introduction.

scholarly journals About the need to improve the requirements to labeling of food products in the Russian Federation and the Eurasian Economic Union

2019 ◽  
Vol 95 (2) ◽  
pp. 192-198 ◽  
Author(s):  
A. K. Baturin ◽  
O. V. Arnautov ◽  
Olga V. Bagryantseva ◽  
S. A. Khotimchenko ◽  
G. N. Shatrov
Keyword(s):  
Fatty Acids ◽  
Russian Federation ◽  
Nutritional Value ◽  
Food Products ◽  
International Standards ◽  
Chloride Salt ◽  
Positive Effects ◽  
Eurasian Economic Union ◽  
The Russian Federation ◽  
Economic Union

One of the major factors contributing to a healthy diet, proper selection of food consumers is the labeling of food products. In order to improve the requirements to labeling offood products in the Russian Federation and the Eurasian Economic Union and their harmonization with international standards and requirements of the European Union in the Technical regulations of the Customs Union "Food products are part of its labeling" (TR CU 022/2011) it should be amended as follows: 1. The list of indices of the nutritional value offood products referred to in their labeling, should be expanded by next positions: the amount of saturated fatty acids and trans fatty acids; carbohydrates, including mono- and disaccharides and the amount of added sugar; polyols; dietary fiber; added sodium chloride (salt). 2. To carry out the calculation of daily requirements of essential nutrients based on the human consumption of 2000 kcal per day, instead of 2500 kcal. 3. When setting the nutritional value offood products to envisage the application of the "color codes" indicating normal level of consumption by green, permissible - yellow, dangerously - in red. 4. In the text of the regulations Appendix, regulating the use in label offood to include information about the expected positive effects on the human body of the incoming (s) of the food product (s) ingredient (s) in case of systematic use of such a product in food rations.

Evolution of Hotel Classification System in Russian Federation

2021 ◽  
Vol 12 (1) ◽  
pp. 277
Author(s):  
Dmitry Aleksandrovich KOZLOV
Keyword(s):  
Russian Federation ◽  
Classification System ◽  
State Standards ◽  
Classification Systems ◽  
International Standards ◽  
Economic Activities ◽  
World Tourism Organization ◽  
The Russian Federation ◽  
Tourism Organization

The main aim of this paper is to analyze the approaches to the system of classification of accommodation facilities in the Russian Federation. The United Nations World Tourism Organization pays great attention to the unification of classification systems for accommodation facilities in all countries of the world, issuing appropriate recommendations on tourism statistics systems, classification of economic activities, as well as criteria for interregional harmonization. In the Russian Federation, there are a number of laws, regulations, state standards, building and sanitary norms and rules concerning the classification of accommodation facilities. They are so imperfect that they have to be revised almost annually or even several times a year. The general statistics of accommodation facilities currently do not correspond to world recommendations. The classification system needs to be revised and brought into line with international standards as much as possible.

scholarly journals Encroachments against the Safety of Maritime Navigation in Russian and International Criminal Law

2021 ◽  
Vol 3 (2) ◽  
pp. 172-188
Author(s):  
Marina L. Prokhorova ◽  
◽  
Anastasiya K. Knyaz’kina ◽  
Valentina N. Kufleva
Keyword(s):  
Continental Shelf ◽  
Russian Federation ◽  
Criminal Law ◽  
Criminal Liability ◽  
National Level ◽  
Criminal Code ◽  
International Standards ◽  
Legal Standards ◽  
Maritime Navigation ◽  
The Russian Federation

Introduction. The necessity of criminalising acts against the safety of maritime navigation in na- tional legislation is based on the requirement to comply with the international obligations. The relevance of the research is that the implementation of such criminalisation is not always carried out in a timely and adequate manner. Тhe author’s versions of the criminal law can be used by the legislator to further improve the Criminal Code. Theoretical Basis. Methods. The methodological basis of the study was a set of both general scientific and private scientific methods of cognition. In particular these included the analysis, synthesis, comparative, formal and the legal. Special attention was paid to the international legal standards, and the regulation of criminal liability for encroachments against security sea shipping. Results. The article analyses the regulations at the national level governing the crime of acts which infringe upon the safety of navigation at sea and in the river space. This is Art. 211 “Hijacking of an aircraft or water transport or railway rolling stock” and Art. 227 “Piracy” as provided for in the Criminal Code of the Russian Federation. The article considers the provisions corresponding to these from international treaties, and investigates the problems of compliance in implementing norms of the Russian criminal law with the basic contractual provisions. At the same time, international acts are analysed in their latest and current version, taking into account all the changes and additions made to them. Discussion and Conclusion. As a result of the study, the authors come to the conclusion that it is necessary to make alterations to the national criminal legislation to bring it in line with the current international standards due to the absence of provisions in it regarding liability for crimes committed against sea vessels, as well as on board or against fixed platforms located on the continental shelf. At the same time, the authors propose specific additions to the Criminal Code of the Russian Federation. In particular, these are on the inclusion of certain signs of corpus delicti relating to the number of qualifying items, and which also indicate the need to formulate specific criminal law norms providing for liability for crimes against sea vessels, as well as on board or against fixed platforms located on the continental shelf.

scholarly journals Unrestricted (absolute) rights and freedoms of man and citizen in the Constitution of the Russian Federation of 1993 and international acts

2019 ◽  
Vol 2019 (4) ◽  
pp. 69-75
Author(s):  
Aleksandr Podmarev
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
Legal Status ◽  
Religious Affiliation ◽  
International Standards ◽  
Constitutional Court ◽  
Federal Law ◽  
The Russian Federation ◽  
The Individual

The 1993 Constitution of the Russian Federation as one of the principles of the legal status of an individual establishes the possibility of restricting human and civil rights and freedoms, while also providing for the necessary conditions for imposing such restrictions (the existence of a constitutional goal of restriction; setting restrictions only by federal law; proportionality; compliance with international standards of restrictions; prohibition restrictions on rights based on social, racial, national, linguistic or religious affiliation). The need for the existence of restrictions on the rights and freedoms of the individual is due to various reasons: the protection of the foundations of the constitutional order, the rights and freedoms of other persons, and the interests of the state. However, certain human rights and freedoms cannot be restricted under any circumstances; this so-called absolute rights and freedoms. But neither national legislation nor international law contain a precisely defined list of absolute rights and freedoms. The aim of the article is to identify in the Constitution of the Russian Federation of 1993 and in international acts unrestricted (absolute) rights and freedoms of a person and citizen. The relevance of the research topic for the Russian constitutional legal science is due to the fact that certainty in the understanding of the list of unrestricted rights and freedoms is necessary for the improvement of lawmaking and law enforcement activities. The article examines the provisions of the Constitution of Russia, the main international legal acts on human rights, the legal positions of the Constitutional Court of the Russian Federation.

scholarly journals Search for the optimal model of the national preventive mechanism for the Russian Federation (results of a comparative legal study of the legislation of foreign states)

2021 ◽  
pp. 204-218
Author(s):  
S. V. Sabaeva ◽  
D. E. Gulyaev
Keyword(s):  
Human Rights ◽  
Russian Federation ◽  
Scientific Work ◽  
International Standards ◽  
Optimal Model ◽  
Legal Study ◽  
Public Control ◽  
Advantages And Disadvantages ◽  
The World ◽  
The Russian Federation

The National Preventive Mechanism (NPM) is a unified system for monitoring the observance of human rights in places of detention, the system complies with international standards. In each State, the National Preventive Mechanism has its own characteristics. The article presents the results of a comparative legal study of the legislation of foreign states that have created the National Preventive Mechanism. Based on these results, identifies and analyzes three existing models of the National Preventive Mechanism in the world, identifies their advantages and disadvantages, and describes in detail all modifications of these models. The scientific work substantiates the author's position that the empowerment of National Preventive Mechanism functions to several decentralized bodies coordinated by one of them is optimal for the Russian Federation. Special attention is paid to the need to include in the National Preventive Mechanism of Russia an independent, regular and preventive public control over the observance of human rights in places of detention.

scholarly journals Topical Issues of Information Security in Modern Economic Conditions

2018 ◽  
Vol 7 (4.38) ◽  
pp. 1227
Author(s):  
T. L. Shugunov ◽  
T. Yu. Khashirova ◽  
A. S. Ksenofontov ◽  
M. A. Georgieva ◽  
S. M. Arvanova
Keyword(s):  
Information Security ◽  
Russian Federation ◽  
Economic Security ◽  
Digital Economy ◽  
International Standards ◽  
Economic Conditions ◽  
Security Market ◽  
Software Products ◽  
Modern Economic ◽  
The Russian Federation

This article discusses the burning issues of ensuring information security in modern economic conditions. The purpose of this study is to analyze the current state of the effectiveness of information security in the conditions of the emerging digital economy in the Russian Federation. According to the research conducted, the number of cybercrimes in the economic sphere increases every year. The largest percentage of cybercrime is committed in the banking sector of the economy. Banks of the Russian Federation have developed information security systems and services that deal with issues of ensuring the security of economic operations. One of the key security tools is the use of cryptography. The Russian Federation is actively developing software products in the field of encryption, but these programs do not have recognition in the global information security market. The obtained results allow us to make a conclusion about the development of the market of information products in the field of protection of economic security, but it is necessary to develop software products that will meet international standards in the field of information security. The results obtained are of theoretical and practical importance for specialists in the field of security and economics. The results obtained can serve as a foundation for conducting more extensive research on the state of the information security system of the digital economy in the Russian Federation.  

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