scholarly journals Comparative Analysis of Terminology of Tax Law of Russia and France

Legal Concept ◽  
2021 ◽  
pp. 72-76
Author(s):  
Alexander Goncharov ◽  
◽  
Irina Zemlyanskaya ◽  
Galina Baryshnikova ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Scientific Knowledge ◽  
Scientific Work ◽  
Tax Law ◽  
Tax Legislation ◽  
Specific Term ◽  
The Russian Federation ◽  
Tax Payments ◽  
Definition Of

Introduction: Russian and French tax legislation presupposes the presence of special terms reflecting taxation processes, therefore, the article raises the question of the initial definition of all terms with the meaning of “tax” and characteristics that determine its economic essence. Everything mentioned above determined the relevance of scientific work and the authors set the aim of conducting a comparative analysis of the terminology of tax law in Russia and France. Methods: the methodological basis of this research is a set of methods of scientific knowledge, among which the main place is occupied by the methods of consistency, analysis, comparative legal and descriptive. Results: the author’s position substantiated in the work is based on the tax legislation of Russia and France. Based on a comparative analysis of the norms of the Tax Code of the Russian Federation and the Tax Code of France, a study of the types of tax payments is carried out. The question of the term “tax and collection” is raised. Conclusions: as a result of the study, it was determined that the term “taxes and fees” is used as a generic one, while the preference for establishing various types of taxes and fees applied in Russia and France is given to such a specific term designation as “tax”. It was revealed that, despite the use in the tax legislation of France in the name “taxe”, “la taxe foncière” is a tax. It has been established that in the Tax Code of the Russian Federation and the Tax Code of France, the terms of taxation are used as a means of formalizing the language for special purposes and contribute to the establishment and development of legal discourse.

scholarly journals Establishing the circumstances to be proven during verification of tax crime reports

2021 ◽  
Vol 118 ◽  
pp. 03005
Author(s):  
Gaisa Mosovich Meretukov ◽  
Aleksander Aleksandrovich Tushev ◽  
Aleksander Yuryevich Korchagin
Keyword(s):  
Russian Federation ◽  
Preliminary Investigation ◽  
Scientific Work ◽  
Criminal Code ◽  
Criminal Proceedings ◽  
Joint Activities ◽  
The Subject ◽  
The Russian Federation ◽  
Definition Of ◽  
Crime Reports

The primary purpose of this scientific work is to study the specifics of initiating criminal cases on crimes under Articles 198, 199, 199.1, 199.2, 199.3, and 199.4 of the Criminal Code of the Russian Federation following current legislation. Using methods of analysis of legislation, published scientific works on the subject, legal comparison, study of practical activities of investigation bodies, the article developed scientific provisions and practical recommendations, which can be used in criminalistics and the activities of investigation bodies. In accordance with subparagraph “a” of paragraph 1 of part 1 of Article 151 of the Criminal Code of the Russian Federation, these crimes are investigated by investigators of the Investigative Committee of the Russian Federation. The reasons for initiating a criminal case can be both reports from the inquiry and the tax authorities (Part 7-9 of Article 144 of the Criminal Code of the Russian Federation). Another result of the work considered the joint activities of these bodies to establish the event and traces of the crime during the verification of tax crime reports and the conclusions obtained during the analysis of the applied forensic methods and means during such verification. The novelty of the work lies in the definition of the circumstances included in the subject of proof, which can be established in deciding the issue of initiation of criminal proceedings for this category of crimes. It also substantiates the problems that arise during the verification of messages. The results and novelty of the study will allow optimizing the activities of the bodies of preliminary investigation and inquiry.

scholarly journals Assessment of the technological potential of fuel enterprises and their production system

2020 ◽  
Vol 164 ◽  
pp. 10039 ◽  
Author(s):  
Alexander Rementsov ◽  
Natalia Lebedeva ◽  
Olga Kirichenko
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Production System ◽  
Effective Management ◽  
Production Potential ◽  
Energy Complex ◽  
Technological Potential ◽  
The Russian Federation ◽  
Definition Of ◽  
Energy Companies

The article describes its own methodology for determining indicators, based on the analysis of standard and specific indicators for the enterprises of fuel and energy complex. The article is devoted to the consideration of modern approaches to the definition of the concept “production and technological potential of organizations of the fuel and energy complex of the Russian Federation”. The article touches upon some topical issues of effective management of the use and development of the TEC enterprise production potential. The study uses several approaches: generalization, systematization, formalization, logical, formal methods, as well as comparative analysis methods to study modern approaches to the definition of the studied concept. The tasks considered in the article are theoretical. The economic content of the concept of production and technological potential of the fuel and energy complex and the production system is disclosed. The article presents current economic content of the concept of production and technological potential of energy companies based on a review of modern approaches to the definition of this concept, as well as indicators for the implementation of the production system.

scholarly journals OCCUPATION OF THE HIGHEST POSITION IN A CRIMINAL HIERARCHY AS AN OBJECT OF CRIMINALISTIC RESEARCH

2020 ◽  
Vol 11 ◽  
pp. 45-48
Author(s):  
Vladimir S. Ishigeev ◽  
◽  
Iraida V. Smolkova ◽  
Anastasia V. Puzikova ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Scientific Knowledge ◽  
Practical Importance ◽  
Evidence Base ◽  
Criminal Code ◽  
Criminal Cases ◽  
The Russian Federation ◽  
Definition Of ◽  
Subsequent Integration

The article analyzes the forensic features that affect the disclosure and investigation of criminal cases related to occupying the highest position in the criminal hierarchy (Art. 2101 of the Criminal Code of the Russian Federation). The authors point out two important points in the investigation of criminal cases related to occupying a higher position in the criminal hierarchy. The first appearance of the new norms of the criminal law, like many others, stipulates the development for the investigation bodies of a certain method of investigation based on scientific knowledge. Second, to form the evidence base in a criminal case and, in general, to develop a methodology for investigating such cases, it is necessary to establish a key point related to the definition of the basic concept of “occupying a higher position in the criminal hierarchy” In this connection, it is of practical importance for this category of criminal cases to identify forensic characteristics and their subsequent integration with the knowledge of other sciences involved in determining the essence of the prohibition established by the criminal law.

scholarly journals Legal status of minors held in educational colonies in the Russian Federation

2021 ◽  
Vol 7 (Extra-E) ◽  
pp. 475-487
Author(s):  
Dina Viktorovna Alontseva ◽  
Olga Anatolyevna Lavrishcheva
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Scientific Knowledge ◽  
Legal Status ◽  
Formal Logic ◽  
Present Stage ◽  
Methodological Basis ◽  
Domestic Legislation ◽  
General Scientific ◽  
The Russian Federation

The article is devoted to the analysis of the theoretical and legal bases regulating the legal status of minors who are in places of deprivation of liberty.  The methodological basis of the research is made up of general scientific, private and special methods of cognition. The general scientific dialectical method allowed us to consider the problem of legal relations arising in the sphere of securing the legal status of minors who have been sentenced to imprisonment; to conduct a comparative analysis of international and domestic legislation in regulating the designated topic. Using the methods of formal logic, the transformations in the sphere of regulating the legal status of juvenile convicts at the present stage are characterized, defects in regulatory regulation are identified. The methods of scientific knowledge will help to conduct a study of the current legislation for its compliance with the problem under consideration.

scholarly journals Legal Significance of Letters of the Ministry of Finance of the Russian Fed-eration and the Federal Tax Service

2017 ◽  
pp. 106-110
Keyword(s):  
Russian Federation ◽  
Tax Law ◽  
Constitutional Court ◽  
Tax Legislation ◽  
The Status ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
The Law

The status of explanatory acts of the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia among sources of tax law is discussed. The decision of the Constitutional Court on the status of explanatory acts of the Federal Tax Service of the Russian Federation as acts possessing normative properties is analyzed. The issue of extending the same status to the letters of the Ministry of Finance of the RF is raised. The purpose of tax legislation explanation is formulated. It is stated that it’s unreasonable to substitute the explanatory letters of authorized bodies for the rules of the law. The review of changes made to the procedural legislation in connection with the adoption of the Act of the Constitutional Court of the Russian Federation of March 31, 2015, no. 6-P, is given.

The modern judicial practice in the context of Budget policy and its impact on Constitution Court positions in tax law payments

2017 ◽  
Author(s):  
Христина Пешкова ◽  
Christina Peshkova
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Tax Law ◽  
Constitutional Court ◽  
Legal Practice ◽  
Judicial Practice ◽  
Budget Policy ◽  
The Russian Federation ◽  
Tax Payments ◽  
The Impact

The article analyzes trends in the impact of the financial and budget policy of the Russian Federation on the establishment of tax and non-tax payments, the content of the legal positions of the constitutional Court of the Russian Federation in terms of determining their nature. The author cites arguments both in favor and as a criticism of existing legal practice and tax-legal regulation.

Signs and functions of non-tax payments of the budget system of the Russian Federation

2021 ◽  
Vol 27 (12) ◽  
pp. 2847-2871
Author(s):  
Svetlana S. TAIROVA
Keyword(s):  
Russian Federation ◽  
Tax Revenues ◽  
Unique Character ◽  
Comparison Results ◽  
Unique Definition ◽  
The Russian Federation ◽  
Tax Payments ◽  
Definition Of ◽  
Flexible Management

Subject. The article addresses non-tax payments to the budgets of the Russian Federation. Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation. Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and comparison. Results. The paper identifies signs and functions of non-tax payments of the budgetary system of the Russian Federation. I propose a unique definition of the non-tax payment notion, and form an opinion about the need to develop non-tax payments as a system. Conclusions. The study of non-tax payments as a system will further improve the quality of their administration, including through the introduction of appropriate amendments to the regulatory legal acts of the chief administrators of income, form an efficiently functioning system of non-tax revenues, and fully ensure the fulfillment of public commitments of the Russian Federation.

scholarly journals The development of the concept of beneficial owner in the tax law of the Russian Federation

2019 ◽  
pp. 82-87
Author(s):  
E. A. Guznova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Historical Development ◽  
Modern Concept ◽  
Tax Law ◽  
Tax Legislation ◽  
Uniform Law ◽  
The Russian Federation ◽  
International Tax ◽  
The Moment

The article deals with the historical development of the concept of a beneficial owner in international tax law. It is noted that in the Russian Federation, the concept of beneficial owner was introduced into the tax legislation only in 2014, but attempts to use this concept were undertaken before 2014. The author thoroughly analyzes legal acts adopted before the “de-offshore law” and approaches to interpretation of the concept of the actual right to income; the paper examines the modern concept of “beneficial owner” set forth in the Russian tax legislation. In general, the concept of beneficial owner has passed a long way of development both in international practice and in the Russian Federation. At the moment, there are still difficulties in interpreting the concept of beneficial owner of income, as well as in the process of forming a uniform law enforcement practice in relation to the concept under consideration.

TAX RISKS WHEN DOING BUSINESS IN RUSSIA

2021 ◽  
pp. 31-43
Author(s):  
Nikolay Z. Zotikov
Keyword(s):  
Russian Federation ◽  
Optimization Methods ◽  
Tax Legislation ◽  
Doing Business ◽  
Pricing Rules ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Definition Of ◽  
Control Work

The tax legislation does not contain a clear definition of the term "tax risks". Setting up and expanding a private business is not an easy task. Apart from the idea and a great desire to do business, financial resources are necessary, the investment of which does not always bring benefits. Risks in doing business are on the watch for any entrepreneur, not only a beginner, but that who has been running his business for more than a year as well. When finances are invested in any business, the risk is always present. The causes for tax risks uprising may be: frequently changing tax legislation, in connection with which the business does not have time to master the changing rules of the game in time; failure (late) execution of fiscal liabilities in the manner and time limits provided for by the Tax Code of the Russian Federation; work with unscrupulous partners; transactions between related parties (violation of pricing rules for these transactions); minimizing taxes by applying optimization methods not provided for by the Tax Code of the Russian Federation. Tax risks exist not only for taxpayers, but for the state as well, which is associated with a possible decrease in tax revenues, which are the financial component of the budget. The article provides a classification of risks, factors that cause tax risks in an organization. The level of risk remains high when working with counterparties, and therefore, despite the adoption of Article 54.1 of the Tax Code of the Russian Federation, which replaced the concept of obtaining unjustified tax benefits, the importance of caution and prudence in choosing a counterparty does not become weaker. The author presents the key performance indicators of the control work carried out by the tax authorities for 2016–2019.

scholarly journals The Concept of Import of Goods in the Context of Customs Procedures

2021 ◽  
Vol 16 (1) ◽  
pp. 64-70
Author(s):  
S. N. Ovchinnikov
Keyword(s):  
Comparative Analysis ◽  
Law Enforcement ◽  
Russian Federation ◽  
International Agreements ◽  
Economic Community ◽  
Judicial Practice ◽  
Eurasian Economic Union ◽  
The Russian Federation ◽  
Economic Union ◽  
Definition Of

The paper, based on comparative analysis of the legislation of the Russian Federation and acts of the Eurasian Economic Union, examines the legislative definition of the concept of import of goods, different approaches to understanding of the concept under consideration. The legislator’s definition of imports as importation of goods without the obligation to re-export them is not entirely consistent with the description of customs procedures in customs legislation, which gives rise to problems in law enforcement. In particular, the importation of alcoholic products by duty-free shops is considered as imports, which results in the requirement to obtain a license for the purchase (import) of alcohol products. The author highlights the discrepancy between this requirement and the law of the Eurasian Economic Community and the lack of uniformity of judicial practice on this issue. Conflicts of this kind in accordance with the Constitution of the Russian Federation and the Customs Code of the EAEU should be resolved in favor of international agreements. It is proposed to exclude the obligation to obtain a license to import alcohol products for duty-free shops.

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