scholarly journals Losses of Extracted Crude Hydrocarbons for the Purposes of Application of the Zero Mineral Resources Extraction Tax Rate: A Legal Aspect

Financial law ◽  
2020 ◽  
Vol 12 ◽  
pp. 42-46
Author(s):  
Ekaterina V. Korneva ◽  

In the article the author analyses the terminology of Chapter 26 of the Tax Code of Russian Federation that affect on application of the zero rate of tax in terms of normative losses of hydrocarbons. Based on the analysis current regulation and the concepts of “loss minerals”, “ normative losses”, “real losses”, “process losses”, the author proposes to make certain changes in Tax Code of Russian Federation to more clearly and intelligibly define terminology, and improve the efficiency of using the zero tax rate for taxpayers.

Author(s):  
O.V. Shinkareva

In this article, the peculiarities of applying the zero income tax rate of organizations by medical companies are considered. The requirements that, according to the Tax Code of the Russian Federation, must be fulfilled by medical organizations to impose the profit received at a rate of 0% are considered: the types of activities for which profit is subject at this rate, the presence of a certain percentage of medical personnel, restrictions on the number of employees and other restrictions. Listed are the types of reporting that should be additionally submitted by a medical organization that has expressed a desire to apply a zero rate, as well as the consequences of not submitting these documents. Features of voluntary transition to profit levying at a rate of 20% are shown, practical examples are given.


Author(s):  
Yanis Arturovich Sekste ◽  
Anna Sergeevna Markevich

The subject of this research is the problems emerging in the process of establishment and development of the Institution of personal data protection in the Russian Federation. Special attention is turned to the comparison of Soviet and Western models of protection of private life and personal data. The authors used interdisciplinary approach, as comprehensive and coherent understanding of socio-legal institution of personal data protection in the Russian Federation is only possible in inseparable connection with examination of peculiarities of the key historical stages in legal regulation of private life of the citizen. After dissolution of the Soviet political and legal system, the primary task of Russian law consisted in development and legal formalization of the institution of protection of human and civil rights and freedoms, first and foremost by means of restricting invasion of privacy by the state and enjoyment of personal freedom. It is concluded that the peculiarities of development of the new Russian political and legal model significantly impacted the formation of the institution of personal data protection in the Russian Federation. The authors believe that the Russian legislator and competent government branches are not always capable to manage the entire information flow of personal data; therefore, one of the priority tasks in modern Russian society is the permanent analysis and constant monitoring of the development of information technologies.


Author(s):  
Marina L. Voronkova ◽  

Introduction. The problems of realizing the right to life are relevant to varying degrees in all countries of the world. Their importance can hardly be overestimated, since the preservation of a full-fledged family, society and the state as a whole depends on their solution. The article examines the problems associated with abortion, surrogacy, the development of biotechnology, death penalty, and analyzes the legislative experience of various states and Russia in these areas. The purpose of the study is to conduct a comprehensive analysis of the problems arising in connection with the realization of the right to life and its possible restrictions. In the course of studying the problems, both general scientific and special legal methods were used: historical and dialectical methods, methods of analysis and synthesis, as well as the comparative legal method. Theoretical analysis. Russia (RSFSR) was the first country in the world to legislate in 1920 to allow abortion. According to the author, artificial termination of pregnancy solely at the request of a woman (without taking into account medical and social factors) causes irreparable harm to society, especially given the difficult demographic situation in modern Russia. In addition, this does not correspond to the guiding thesis of responsibility to future generations, enshrined in the preamble to the Constitution of the Russian Federation. In the context of realizing the right to life, each state faces a problem related to death penalty. Can a state, where the right to life is guaranteed, take the life of criminals? Apparently, each state should decide this issue based on the extent to which a particular crime poses a threat to society, a threat to life and health of people. Results. In our opinion, in countries with liberal legislation in relation to abortion, such as Russia, it is necessary to prohibit abortion at the request of a woman, since in this case the woman’s desire violates the right to life of an unborn child. The state should protect the right to life from the moment of conception, not birth, but this is a long process that should lead to an extensive interpretation of Part 2 of Art. 17 of the Constitution of the Russian Federation by the Constitutional Court of the Russian Federation. In addition, Russia needs to pay attention to the legislative experience of Germany and France in relation to surrogacy. In these countries, the legislator has clearly substantiated why surrogacy is in fact a crime against the family. In these countries, surrogacy is criminalized. Also, with the development of biotechnology all over the world, the problems of IVF and cryopreservation of human embryos are acute. This problem can also be solved at the level of legislation by allowing IVF only to married couples (man and woman) who cannot give birth to a child, and by limiting the number of fertilized eggs to a minimum, so that later the issue of destroying unclaimed embryos is not resolved. In general, it seems that in a mature society that wants to develop and tries to prevent the destruction of its state, it is necessary to protect the right to life by all possible legislative methods.


2021 ◽  
Vol 93 ◽  
pp. 02022
Author(s):  
Natalia Vedysheva ◽  
Мaria Mukhlynina ◽  
Olga Efimova ◽  
Andrey Nikiforov

The problem of sustainable management of digitalization of the environmental and technosphere security system at the legal and organizational levels both in the Russian Federation and in the world is now coming to the fore and requires immediate solutions. After analyzing strategic planning documents and other normative legal acts, the authors of the article attempt to consider current legal problems in the field under study in the aspect of digitalization, which ensures environmental and technosphere security of Russia, and implements the UN sustainable development goals in the environmental direction. The authors suggest that a successful economic policy aimed at achieving the UN sustainable development goals in the field of ensuring the safety of cities and human settlements is impossible without the introduction of science-based methodologies and tools for accounting for losses from disasters, improving modeling, assessment, monitoring of disaster risk, etc. In conclusion, a number of conclusions are drawn about the legal acts adopted in the Russian Federation and the organizational measures being implemented to help solve various problems related to the implementation of interdepartmental integrated systems of RSChS with the participation of the Ministry of digital development, communications and mass communications of Russia, etc.


Author(s):  
Вячеслав Севальнев ◽  
Vyacheslav Sevalnev

The article considers the actual issues of combating corruption in the Russian Federation and People’s Republic of China. The author conducts a comparative analysis of legislation in the sphere of anti-corruption in Russia and China. The study identified the main approaches in combating corruption in both countries. The author proposes a periodization of the process of formation of anti-corruption legislation in both countries. The author distinguishes three main stages in the development of Russian legislation in the anti-corruption sphere and four stages in the development of similar legislation in China. On the basis of the conducted analysis the author concludes that the anti-corruption legislation of Russia and China, mostly already formed, however, within the legal framework of China, unlike Russia, has not yet been adopted the basic anti-corruption legislative act. The author also notes that in China in anti-corruption legislation widely use a subordinate rule-making and regulations of innerparty character, which can be attributed to regulations at national level, in Russia anti-corruption legislation is divided into the Federal normative legal acts, laws and other normative legal acts of bodies of constituent entities of the Russian Federation and municipal legal acts. The author also notes that PRC authorities in addition to legislative procedures widely use the program to search and return “runaway” officials. This approach is really interesting for the relevant Russian bodies, such as the Federal financial monitoring service and requires further scientific understanding to explore the possibility of using in Russian legal space and law enforcement.


Author(s):  
S.S. Krasnykh ◽  

Extraction of mineral resources in the Russian Federation is one of the key industries for replenishing the federal budget. The purpose of this study is to determine the main factors, on which the volume of mining depends.


Author(s):  
S.A. Styazhkina

The article discusses the issues of criminal liability for encroachments on the procedure of official document circulation. The concept and features of a document and an official document as subjects of criminal law protection are analyzed in detail. Criteria are proposed for distinguishing between a document and an official document, as well as the classification of documents. Particular attention is paid to the analysis of amendments to Article 327 of the Criminal Code of the Russian Federation, made in the summer of 2019, which provide for responsibility for the falsification, production or circulation of fake documents, state awards, stamps, seals or letterheads. The article examines in detail the objective features of the elements of crimes encroaching on official documents, which include the acquisition, sale, stealing, destruction, damage, concealment, as well as forgery of official documents, the sale of fake official documents and their use. The issues of the subjective side of these crimes are considered. The article also focuses on the problems of delimiting the use of obviously fake official documents, the responsibility for which is provided for in paragraph 4 of Article 327 of the Criminal Code of the Russian Federation from crimes, where the use of fake documents acts as a means of committing a crime, such as fraud, illegal obtaining a loan, etc. Suggestions are made on the appropriateness amending a number of articles of the Criminal Code of the Russian Federation, providing for liability for encroachment on official documents.


2019 ◽  
Vol 12 (5) ◽  
pp. 142-153 ◽  
Author(s):  
M. M. Yumayev

The subject of the research is mineral extraction tax evolution as the main rental payment in mineral resources sector.The purposesof the work are to determine the role of the mineral extraction tax in the current taxation system, assessment of its influence on the extracting industries development, studying key problems in taxation methodology and policy, proposals on the development of mineral extraction tax mechanisms submission. The author analyses the tax current state, compliance to the criteria of economic efficiency and principles of taxation, the reforming of the mineral extraction tax and the newest trends in the sphere are assessed.The author emphasizes scientific basis for oil metering perfection, correlation between metrological and economic aspects of this metering, assessment of influence of systemic approach to the raw materials transported by oil-trunk pipelines quality.The author also analyses special tax relieves in mineral extraction taxation and their influence on the budget revenue, considers the unsolved problems of cost of extracted solid minerals and tax  incentives for import substitution of some minerals basing on the public statistics, tax statistics, forecasts for social economic development and the main directions of budget, tax and customs policies. The research resulted in arguments for the necessity of transition to specific tax rates for solid mineral extraction taxation that should be adjusted taking into consideration some factors that are used for tax differentiation in taxation of hydrocarbon extraction; also conceptual features of reliable inventory-making for hydrocarbons have been developed; an assessment of special tax relieves in mineral extraction taxation is given. It is concluded that application of the rated method of calculating taxation base in mineral extraction taxation is economically meaningless as the real value of the extracted materials is not taken into account. Taxation base for mineral extraction must be defined not as value, but as the amount of the extracted mineral, and tax rate should be defined according a proposed formular.


Sign in / Sign up

Export Citation Format

Share Document