scholarly journals Problems of legal regulation of taxation of electronic commerce

2021 ◽  
pp. 98-104
Author(s):  
Yu. K. Tsaregradskaya
Keyword(s):  
Electronic Commerce ◽  
Russian Federation ◽  
Scientific Literature ◽  
Legal Regulation ◽  
Tax Law ◽  
Goods And Services ◽  
The World ◽  
The Russian Federation ◽  
International Tax ◽  
Tax Practice

One of the most pressing issues in modern tax law is the solution of the issue of taxation in the field of electronic commerce. Currently, in the world practice of national states and economic unions of taxation, a number of methods have been formed related to the development of a tax mechanism in this area.An analysis of the scientific literature, as well as domestic and international legislation, indicates that attempts are being made to legally regulate the term “electronic commerce”, as well as to determine the types of taxes applicable to it. The most common taxes in international tax practice are VAT and the tax on goods and services. The Russian Federation also uses VAT in this area in the implementation of electronic commerce. 

scholarly journals The problem of waste in the Russian Federation

2018 ◽  
Vol 193 ◽  
pp. 02030 ◽  
Author(s):  
Kseniya Kovalenko ◽  
Nataliya Kovalenko
Keyword(s):  
Russian Federation ◽  
Environmental Safety ◽  
Legal Regulation ◽  
Global Scale ◽  
Waste Utilization ◽  
Industrial Wastes ◽  
Household Waste ◽  
Solid Domestic Waste ◽  
The World ◽  
The Russian Federation

This article discusses the problems of environmental safety in the sphere of disposing of domestic and industrial wastes in the environment as one of the most important aspects of sustainable development of society. At present, this problem is one of the top priorities and is being solved at the world level. With the emergence of the consumer nature of society, the issue of waste disposal becomes more acute, requiring immediate solutions on a global scale. At present, the quantity and variety of solid household waste (MSW) in the countries is rapidly increasing. This is typical not only for industry, agriculture, megacities, but also for individual residents. At the beginning of 2014, the Russian Federation accumulated more than 35 billion tons of waste. The problem of garbage is not just a difficulty, but a global environmental challenge. One of the main reasons is that there are no mechanisms for regulating the market for collection and processing of solid domestic waste in Russia. We can also say that there is a shortage of specialists in this field, competent managers capable of establishing the entire chain of waste utilization. In the Russian Federation, this problem is as acute as it is throughout the world. Unauthorized landfills are one of the components of this problem. The state should pay more attention to legal regulation of this issue, engage in environmental and legal culture of citizens in order to prevent the emergence of unauthorized landfills, their prompt liquidation, and protect the constitutional rights of citizens to an environmentally safe environment.

scholarly journals Political and Legal Regulation of the Russian Federation Subjects Participation in International and Foreign Economic Relations

2021 ◽  
Vol 21 (4) ◽  
pp. 23-32
Author(s):  
E.B. Mikhaylenko ◽  
◽  
T.V. Verbitskaya ◽  
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Public Law ◽  
Economic Relations ◽  
International Activity ◽  
The World ◽  
The Russian Federation

Russian Federation constituent entities on the world stage through the implementation of international and foreign economic relations are studied. It is established that political and public law relations to regulate the Russian Federation subjects’ international activity are actively developing in the context of increasing volume of Russian Federation subjects international and foreign economic relations.

scholarly journals Digital technologies in the financial sphere (on the example of cryptocurrencies)

2020 ◽  
pp. 198-203
Author(s):  
E. B. Chernobrovkina
Keyword(s):  
Financial Market ◽  
Russian Federation ◽  
Legal Status ◽  
Digital Technologies ◽  
Financial Sector ◽  
Legal Regulation ◽  
Complex Nature ◽  
The World ◽  
The Russian Federation

The article explores the dialectic of determining the legal status of cryptocurrencies. Digital technologies are considered specifically for their application in the financial sector. The features of the use of digital technologies in various countries of the world are analyzed. Due to the variability of the legal regulation of digital technologies, the complex nature of their implementation is noted, which is not reduced to a simultaneous behavioral act. It is concluded that there is no universal way to sell cryptocurrencies in the financial market. The analysis of existing scientific approaches to understanding the concept of cryptocurrency, bitcoin is carried out.The article examines the digital technologies used in the financial sector, which include virtual currencies and — like their kind of cryptocurrency. The cryptocurrency status is not defined, however, there is the prospect of normative fixing it on the territory of the Russian Federation.

Approaches to Increasing Access to Innovative Drugs Based on Cost-sharing Agreements

2020 ◽  
pp. 55-60
Author(s):  
Inna Alexandrovna Zheleznyakova ◽  
Alexey Alexandrovich Fyodorov
Keyword(s):  
Russian Federation ◽  
Cost Sharing ◽  
Legal Regulation ◽  
Applicable Law ◽  
Goods And Services ◽  
Health Authorities ◽  
Modern Drug ◽  
Public Health Authorities ◽  
The Russian Federation ◽  
Innovative Drugs

Existing approaches to the implementation of cost-sharing agreements in the Russian Federation are described. Such agreements are used in practice to limit budget expenditures while improving access to modern drug therapy for patients. Presently, innovative models of drug provision are not directly mentioned in federal legislation and are not covered by special legal regulation; therefore, they are regulated by the general rules of the applicable law. The authors propose approaches to determining the juridical nature of cost-sharing agreements, analyze the organizational schemes used in practice and assess their compliance with different legislative fields: civil law, legislation on the protection of competition, law on the contract system in the procurement of goods and services for state and municipal needs, and the law on obligatory medical insurance. The results of the analysis can be used in the implementation of cost-sharing agreements in the daily activities of medical organizations and public health authorities of the Russian Federation.

scholarly journals Legal Regulation of Cryptocurrency Emission and Allocation: Trends and Prospects

2020 ◽  
Vol 15 (6) ◽  
pp. 55-63 ◽  
Author(s):  
M. A. Egorova ◽  
A. V. Belitskaya
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
The State ◽  
Philosophical Question ◽  
Foreign Countries ◽  
Legal Nature ◽  
The World ◽  
Recent Trends ◽  
The Russian Federation

Recently, the legislation on cryptocurrencies has been rapidly developing both in foreign countries and in the Russian Federation. The paper analyses trends and prospects of legal regulation of cryptocurrency emission and allocation, represents various approaches to this issue in the international arena. The author provides us with a thorough analysis of recent trends in the development of legislation on the emission and allocation of cryptocurrencies in the world, substantiates the theses that states are constantly seeking to settle the digital realm. By defining the legal nature of cryptocurrencies and referring them to a particular object of legal regulation, the state streamlines and systematizes the rules that will be applied to mining and ICO. Whether the market is interested in such regulation is a philosophical question, but the state as a sovereign cannot afford to recognize (the lack of regulation should be treated as a tacit recognition in this case) the existence of cryptocurrency as an alternative to the national payment unit.

scholarly journals Main Trends in the Development of the Global E-Commerce Market

2021 ◽  
Vol 110 ◽  
pp. 01035
Author(s):  
Ekaterina Merzlyakova ◽  
Irina Ershova ◽  
Evgeniy Bridskiy
Keyword(s):  
Russian Federation ◽  
Growth Rates ◽  
High Growth ◽  
Internet Technologies ◽  
Goods And Services ◽  
Innovative Solutions ◽  
The World ◽  
The Russian Federation ◽  
Business Entities

The advent of Internet technologies has contributed to the spread of e-commerce in many countries around the world. The Russian Federation is also developing rapidly. E-commerce participants are not individual organizations and enterprises. Currently, in all areas in which it is possible, business entities seek to use the options of distribution of goods and services to expand their activities. The activity of citizens in the field of e-commerce is increasing. Research shows high growth rates for e-commerce worldwide. The stable positive dynamics of the industry attracts more and more new participants focused on innovative solutions and new forms of business. The relevance of the topic is due to the need to analyze the trends in the development of commerce and determine its prospects in Russia.

scholarly journals Artificial Intelligence and Platform Law for the Development of the Digital Agricultural Complex of the Russian Federation

Lex Russica ◽  
2021 ◽  
pp. 122-129
Author(s):  
S. Yu. Kashkin ◽  
A. V. Altukhov
Keyword(s):  
Artificial Intelligence ◽  
Russian Federation ◽  
Large Scale ◽  
Agricultural Sector ◽  
Positive Impact ◽  
Legal Regulation ◽  
Industrial Complex ◽  
Innovative Technologies ◽  
The World ◽  
The Russian Federation

Today, many processes are being digitalized in the world: production, technological, social, legal, economic, food, and this is not a fashionable trend, but a vital necessity. The state policy of Russia is also aimed at large-scale digitalization of various industries. Agricultural complex is of great importance for ensuring sovereignty, national security and supplying the population with necessary products. According to economists, the introduction of platform and other innovative technologies will have an extremely positive impact on the economy of our state; will increase the export potential, which will eventually enhance the country’s prestige in the world. However, lawyers rightly point out that the introduction of innovative technologies requires adequate innovation legislation. The paper deals with the problems of legal regulation of digitalization of the Russian agricultural complex based on artificial intelligence and the need to introduce elements of modern “platform law” into it. The possibilities and importance of digitalization are shown, the expediency of creating an appropriate legal platform is indicated. Definitions and explanations of the functioning of platforms and platform law are given. Approaches to digitalization in the European Union and the Russian Federation are considered. It is noted that an important mechanism for the functioning of the platform, including for the agricultural sector, is the standardization of mechanisms and norms of interaction from a technical and legal point of view. It is concluded that when training specialists of agricultural enterprises, it is important to include the study of the legal component, which will effectively use the emerging elements of complex legal platforms necessary for the innovative development of the agro-industrial complex.

scholarly journals From Strategic Planning to Territorial Resilience

Federalism ◽  
2020 ◽  
pp. 26-41
Author(s):  
A. V. Odintsova
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Strategic Planning ◽  
Social Development ◽  
Russian Federation ◽  
Scientific Literature ◽  
The World ◽  
Socio Economic Development ◽  
The Russian Federation ◽  
Territorial Strategies

The adoption of the Strategy for the Spatial Development of the Russian Federation marked a new stage in the development of the practice of territorial strategizing. However, the lack of terminological clarity is one of the factors limiting the potential of this institution. Thus, the sustainability of socio-economic development, which is somehow present as the main goal in most territorial strategies, raises a number of questions. Taking into account the accumulated domestic and world experience, there are several interpretations of this concept: sustainability as stable rates of economic growth; sustainability as a concept developed at the UNO, requiring a balanced account of the environmental, social and economic components of social development; resistance to counteraction to various challenges and shocks. This article attempts to outline the main problems that arise due to the lack of clarity in the “dilution” of these concepts. In the world scientific literature and practice, the territorial potential for resilience to disasters has long been described by the concept of “resilience”, the content of which is considered in the paper.

scholarly journals THEORETICALJUSTIFICATIONOF ESSENCES OF ELECTRONIC COMMERCE

2020 ◽  
pp. 170-177
Author(s):  
Anna Viacheslavivna Tsybrova ◽  
Keyword(s):  
Content Analysis ◽  
Electronic Commerce ◽  
Structural Component ◽  
Scientific Literature ◽  
Digital Technologies ◽  
Institutional Support ◽  
Basic Principles ◽  
Goods And Services ◽  
The Past ◽  
The World

Abstract. Today, commerce is undergoing radical changes as a result of active introduction of new digital technologies that have changed the basic principles of the above field over the past ten year of the whole field of trade, which is developing very rapidly around the world.Thisdeterminestherelevanceofresearchtodeepentheoreticalandmethodologicalprovisionsof its development.Within the article, the issue of defining the essence of the category "e-commerce" is considered. It is noted that active development of this type of commerce in the world actualizes this area of research and determines the importance of deepening theoretical and methodological provisions of e-commerce, the formation of appropriate institutional support to intensify its further functioning. In the article, based on the application of the method of the content analysis, concepts of the essence consideration of "e-commerce" available in the scientific literature are singled out and analyzed. The presence of a significant number of such approaches has been established, which has determined the need to systematize them in separate areas. Thus, five holistic, generalized groups of conceptshave been identified for scientists to interpret the essence of e-commerce, namely: functional, interactive, structural, component and static. Within the article, the essence of each of the concepts is analyzed, and its own understanding of the content ofthe category "e-commerce" is offered: е-commerceisaseparatetypeofe-business, theessenceofwhichistheformationanddevelopmentofeconomicrelationsbetweeneconomicagentsintheprocessofselling, purchasinggoodsandservicesontheInternet,theuseofdigitalmarketingtechnologiesfortheirsale, electronicsystemstopayfortheirvalue in order to meet the demand for these goods and services and to make profit.

scholarly journals The Question of Reforming of System of Taxes and Fees of the Russian Federation in the Context of Establishment and Introduction of Resort Collecting Revisited

2018 ◽  
Vol 22 (3) ◽  
pp. 384-404
Author(s):  
Elena V Evsikova
Keyword(s):  
Russian Federation ◽  
Level Structure ◽  
Legal Regulation ◽  
Tax Law ◽  
Local Taxes ◽  
Legal Relationship ◽  
Research Problems ◽  
Stavropol Region ◽  
The Russian Federation ◽  
The Republic

Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of reforming of system of taxes and fees of the Russian Federation in the context of adoption of the Federal law of July 29, 2017 No. 214-FZ "About carrying out an experiment on development of resort infrastructure in the Republic of Crimea, Altai region, Krasnodar region and Stavropol region" is carried out. The purpose of the present article is the research and the analysis of the current state and also prospects and problems of reforming of system of taxes and fees of the Russian Federation in the context of establishment, introduction, collection and transfer of resort collecting as a payment for use of resort infrastructure, elaboration of specific proposals on improvements of standard and legal regulation of tax legal relationship in the specified sphere. For achievement of the designated research objective, the author carries out system statement of doctrinal approaches to such legal phenomena as "the tax system of the Russian Federation" and "the system of taxes and fees of the Russian Federation" on the basis of what existing are specified and own formulations of the specified legal categories are developed. At the same time, on the basis of the carried-out analysis of the existing tax law the place of resort collecting in the system of taxes and fees of the Russian Federation according to its three-level structure is defined. In this article, by means of a research of features of standard and legal regulation of system of regional and local taxes and fees of the foreign countries, next to the Russian Federation (on the example of Belarus, Kazakhstan, Moldova, Uzbekistan, Ukraine), the author carries out the analysis of various approaches of legislators to a problem of standard and legal regulation and fixing resort (hotel; tourist) collecting in the system of regional and local taxes and fees. During the conducted research the author comes to a conclusion about need of improvement of tax legal relationship for the sphere of establishment and introduction of resort collecting, first of all, definition and legislative fixing of the place of resort collecting in the system of taxes and fees of the Russian Federation and also develops the offers regarding introduction of amendments to the existing tax law of the Russian Federation.

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