Adjustments to the Tax Code of the Russian Federation: in the Interests of the Breakthrough Development of the Economy

Auditor ◽  
2018 ◽  
Vol 4 (6) ◽  
pp. 3-10
Author(s):  
Е. Смирнов ◽  
E. Smirnov
Keyword(s):  
Russian Federation ◽  
Federal Law ◽  
Short Term ◽  
Tax System ◽  
Economic Relations ◽  
Optimal Balance ◽  
Balance Of Interests ◽  
The Russian Federation ◽  
Made In

Adjustments made in the Tax Code of the Russian Federation by Federal Law No. 335-FZ of November 27, 2017 are aimed at further improving the country’s tax system in line with the state’s eff orts to the breakthrough development of the economy in the short term and create an optimal balance of interests of economic relations participants.

scholarly journals The structure and features of the civil status of an individual entrepreneur in modern Russia

2021 ◽  
Vol 7 (3C) ◽  
pp. 424-442
Author(s):  
Dina Viktorovna Alontseva ◽  
Sergey Vladimirovich Vorobyev ◽  
Olga Anatolyevna Lavrishcheva
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Modern Society ◽  
Practical Significance ◽  
Federal Law ◽  
Legal Nature ◽  
Civil Status ◽  
General Scientific ◽  
The Russian Federation ◽  
Made In

Based on the analysis of the modern legislation of the Russian Federation and taking into account the existing scientific concepts, the authors studied in detail the legal nature and identified the features of certain types of legal statuses of an individual entrepreneur, as well as revealed the structure and analyzed in detail the specifics of the civil status of an entrepreneur in modern Russia. As a result of the conducted research, the author's concept of the "civil status of an individual entrepreneur" was formulated and the need for the adoption of the Federal Law "On the legal status of an individual entrepreneur in the Russian Federation" was justified. The practical significance of the work is determined by the fact that the conclusions made in the course of the study can contribute to improving the legal status of entrepreneurs in modern society at the legislative level. The methodological basis of this study was made up of general scientific, private and special methods of cognition.

Study of fatigue symptoms among truck drivers in the Russian Federation

2021 ◽  
Keyword(s):  
Russian Federation ◽  
Traffic Accident ◽  
Truck Drivers ◽  
Work Hours ◽  
Short Term ◽  
Previous Period ◽  
Falling Asleep ◽  
The Russian Federation ◽  
Long Work Hours ◽  
Made In

The article presents the results of the research conducted by the authors. It was found that a large number of truck drivers experienced severe drowsiness at work, there were cases of short-term falling asleep at the wheel in the previous period. The main reason for sleepiness is too long work hours. The vast majority of respondents stated that they had worked more than 8 hours in the previous period. The majority of respondents consider it necessary to have a device for monitoring the driver’s condition, the most preferred sensor is made in the form of a bracelet and an audible signal as a warning. A significant number of respondents have symptoms that indicate a risk of OSA. Keywords driver, fatigue, truck, traffic accident

Reordering the State (without Changing the Constitution): Russia under Putin's Rule, 2000-2008

2007 ◽  
Vol 32 (1) ◽  
pp. 41-64 ◽  
Author(s):  
Hans Oversloot
Keyword(s):  
Russian Federation ◽  
Prime Minister ◽  
Party Politics ◽  
Federal Law ◽  
Prolonged Stay ◽  
State Institutions ◽  
Russian State ◽  
The Russian Federation ◽  
Made In ◽  
Constitutional Changes

AbstractIn the present article, it is assumed that V.V. Putin will not have the 1993 Constitution of the Russian Federation changed in order to help him arrange for a prolonged stay as President of Russia after his second term expires in 2008. It is also assumed that there will be no constitutional changes as to the power and the position of the prime-minister which would allow for an immediate 'return' of V.V. Putin in another capacity, namely as prime-minister, with much the same powers as he presently holds as President. The author expects that Putin will be true to his word in that he will maintain the 1993 Constitution (with the exception of minor change), that he will show to be—to use the Russian constitutional terminology—the garant of this Constitution.Nevertheless, within the framework of the 1993 Constitution, substantial changes have been made in the ordering of the Russian state, by federal law, by other means. The subordination of the subjects of the Russian Federation to the federal center, the 'emancipation' of state-politics from party politics, the 'emancipation' of democracy itself from party-politics, the penetration of societal organizations by state institutions (upravliaemaia demokratiia or suverennaia demokratiia), and the accompanying (state-) ideological changes, which have come about especially during Putin's second term, all add up to what is expected to be a lasting legacy. Putin has not changed the 1993 Constitution; he has given it its definite reading (interpretation) as it were.

scholarly journals PROBLEMS AND PROSPECTS OF THE IMPROVMENT TAX REGULATION

2016 ◽  
Vol 1 (1) ◽  
pp. 33-39
Author(s):  
E. A. Chelisheva
Keyword(s):  
Russian Federation ◽  
System Approach ◽  
The West ◽  
Tax System ◽  
Domestic Production ◽  
Modern Economy ◽  
The Russian Federation ◽  
The Government ◽  
Made In ◽  
Tax Regulation

Interest in tax regulation increased in Russia in connection with the developed adverse economic situation, sanctions of the countries of the West and need of raising of a domestic production. The Russian tax system developed according to the purposes of a budgetary tax policy, but the priority was always given to monetary and credit, but not tax regulation of economy. It resulted in absence of the uniform concept of budgetary and tax regulation and forecasting of consequences of the decisions and changes made in this sphere for today. The measures of tax regulation offered by the Government of the Russian Federation pursue usually good aims, but carry fragmentary, and sometimes and contradictory character as have no system approach, and methodology of an assessment of their efficiency demands improvement. In article the author’s view of economic essence of tax regulation, its role is reflected in modern economy and a place in structure of the tax relations. The specified concepts of the purpose, tasks, methods and instruments of tax regulation are presented. The directions of further researches in the field of increase of efficiency of the taxation are considered.

scholarly journals Some Aspects of the Preventive Function of the Notaries

2021 ◽  
Vol 16 (5) ◽  
pp. 148-154
Author(s):  
K. A. Korsik
Keyword(s):  
Russian Federation ◽  
Legal System ◽  
The State ◽  
Legal Capacity ◽  
Positive Experience ◽  
Federal Law ◽  
Daily Work ◽  
The Russian Federation ◽  
Legal Security ◽  
Made In

The paper examines the notaries as an institution that ensures the legal security of a transaction in the course of its daily work. The author identifies the issues that prevent notaries from preventing fraudulent actions of parties to civil transactions when performing a notarial act. The State Duma of the Federal Assembly of the Russian Federation is considering a draft Federal Law No. 925889-7 "On Amending Certain Legislative Acts of the Russian Federation", specifically about a registrar of persons found incapable by court, the register of notifications of cancellation of powers of attorney made in electronic form. Thus, the author analyzes the issue of creating a register of persons recognized as having no legal capacity or partially incapable. The paper considers the positive experience of the Federal Notary Chamber in maintaining public registers. The author concludes that strengthening of the preventive function of the notaries in the legal system of society depends on the powers granted to this institution.

Procedure for Exercising of Creditors’ Rights under Reorganization

2016 ◽  
Vol 4 (5) ◽  
pp. 0-0
Author(s):  
Андрей Габов ◽  
Andrey Gabov
Keyword(s):  
Russian Federation ◽  
Civil Code ◽  
Original Text ◽  
Legal Entity ◽  
Optimal Balance ◽  
Balance Of Interests ◽  
The Russian Federation ◽  
Early Performance ◽  
The Right ◽  
Special Rights

Reorganization of a legal entity entails significant risks for different stakeholders. These risks lie in the fact that as a result of reorganization of a legal entity, the structure of its assets and liabilities may cease to exist, or can significantly change. First of all, these risks affect creditors’ interests. Because of such risks the law provides special rights to creditors during reorganization of a legal entity – the debtor in respect of the obligation. Article 60 of the Civil Code of the Russian Federation grants creditors the right to demand early performance of obligations, should a legal entity – the debtor adopt the decision on its reorganization, and if early performance is not possible, to require the termination of obligations and compensation for losses. The article analyzes the procedure for exercising of creditors’ special rights during reorganization of a legal entity. The author analyzes the original text of the Civil Code and subsequent amendments. Relevance of the article is determined by the changes in the procedure for exercising of the rights of reorganized legal persons’ creditors, which were introduced to article 60 of the Civil Code in 2014. The author concludes that the legislator has failed to find a proper (optimal) balance of interests in the current regulation of the relations between creditors and reorganized legal entities — debtors.

New limits for the application of a simplified tax system: innovations of 2021

2021 ◽  
pp. 40-47
Author(s):  
Olga Vladimirovna Shinkareva
Keyword(s):  
Russian Federation ◽  
Federal Law ◽  
Tax System ◽  
The Russian Federation ◽  
The Right

Article is devoted to the analysis of changes of limit limits of revenues of the organization and number of her workers at which excess the organization loses the right for application of a simplified tax system, the brought Federal law of 31.07.2020 No. 266-FZ “About modification of Chapter 26.2 of Part second of the Tax Code of the Russian Federation and Article 2 of the Federal law “About Modification of a Part the Second Tax Code of the Russian Federation”. Aspects of determination of these limits and their correction for coefficient-deflator are considered. The peculiarities of calculation of tax paid in case of application of simplified system of taxation at increased rates in case of exceeding limit limits are disclosed. Practical examples of determining the calculation of tax both in the object of taxation income and in the object of taxation income reduced by the amount of expenses are considered.

scholarly journals TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY

2019 ◽  
Vol 1 (7) ◽  
pp. 118-124 ◽  
Author(s):  
E. Kirova ◽  
N. Morozova ◽  
A. Bezverkhiy
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Business Models ◽  
Digital Economy ◽  
Controversial Issues ◽  
Tax System ◽  
Economic Relations ◽  
Analysis And Synthesis ◽  
Modern Business ◽  
The Russian Federation

The controversial issues of a new approach to solving the problem of transformation of the tax system of the Russian Federation in the context of establishment of the digital economy have been considered. The problems of converting the tax system of the Russian Federation in digital reality and search for approaches to their solution have been identified. The methods of systematic approach, analysis and synthesis, as well as abstraction and generalization have been used. Due to the use of modern business models, carrying- out business activities without registration and the actual presence in the country, tax risks of tax evasion are increasing. The conclusions have been made about the need to identify new emerging economic relations and their legal consolidation, development and implementation of effective tax policy, and on its basis the transformation of the tax system.

Environmental and legal problems of ensuring biological safety in the Arctic zone of the Russian Federation

2020 ◽  
Vol 10 (1) ◽  
pp. 66-69
Author(s):  
Natalia Zhavoronkova ◽  
Vyacheslav Agafonov
Keyword(s):  
Russian Federation ◽  
Environmental Law ◽  
Point Of View ◽  
The Arctic ◽  
Arctic Zone ◽  
Federal Law ◽  
Biological Safety ◽  
Legal Problems ◽  
Potential Risks ◽  
The Russian Federation

The article is devoted to the study of modern theoretical and legal problems of ensuring biological security in the Arctic zone of the Russian Federation. The published Draft of Federal law No. 850485-7“On biological security of the Russian Federation”provides an opportunity to take a closer look at the problem of legal provision of biological security in relation to the most vulnerable ecosystems, and, first of all, the Arctic. The article considers the most important features and potential risks of the Arctic zone of the Russian Federation of critical importance from the point of view of biological hazards, the features (specificity) of biological safety problems from the point of view of organizational-legal features and, in particular, from the perspective of environmental law. It is proved that, given the special situation of the Arctic zone of the Russian Federation, in addition to the base Federal law“About biological safety” required a specific law on biological and ecological safety of the Arctic zone of the Russian Federation, which should be generated on a slightly different model than the draft Federal law «On biological safety”, to wear the most specific, applied nature.

The causes of poverty in Russia

2020 ◽  
Vol 13 (1) ◽  
pp. 21-36
Author(s):  
I.S. Ivanchenko
Keyword(s):  
Regression Analysis ◽  
Regional Development ◽  
Financial Market ◽  
Russian Federation ◽  
Short Term ◽  
Financial Situation ◽  
Macroeconomic Variables ◽  
Development Plans ◽  
The Russian Federation ◽  
Short Term Forecasting

Subject. This article analyzes the changes in poverty of the population of the Russian Federation. Objectives. The article aims to identify macroeconomic variables that will have the most effective impact on reducing poverty in Russia. Methods. For the study, I used the methods of logical, comparative, and statistical analyses. Results. The article presents a list of macroeconomic variables that, according to Western scholars, can influence the incomes of the poorest stratum of society and the number of unemployed in the country. The regression analysis based on the selected variables reveals those ones that have a statistically significant impact on the financial situation of the Russian poor. Relevance. The results obtained can be used by the financial market mega-regulator to make anti-poverty decisions. In addition, the models built can be useful to the executive authorities at various levels for short-term forecasting of the number of unemployed and their income in drawing up regional development plans for the areas.

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