Features of financial and legal regulation of public relations in the context of mitigating economic consequences in the fight against the COVID-19 pandemic

Author(s):  
Anna V. Savina

The relevance of this study is due to the fact that in the modern world, including Russian, law and order, a special mechanism of “anti-crisis regulation” is being transformed, which in the context of a pandemic has be-come heterogeneous, with a permanent convergence of the norms of private and public law. Proceeding from the fact that anti-crisis regulation is pre-dominantly part of the state policy in a particular area, it is proposed to un-derstand that the epidemiological crisis itself is the starting point for other crisis phenomena (financial, demographic and other crises), the prevention or reduction of the impact of which is the most important task of any state. We consider the relevant aspects of crisis management. We analyze the catego-ries of countercyclical and pro-cyclical regulation, investigated the issues of fiscal policy. We pay attention to behavioral economics and the role of the state in its functioning. We note that the directions of spending budget funds in one way or another depend on the behavioral economy, which is not al-ways manageable. We provide an analysis of the concept of “choice architecture” in the aspect of a “push” decision-making mechanism, in which a special role is assigned to the state. We emphasize the growing importance of financial programs to support small businesses or citizens wishing to become individual entrepreneurs, self-employed.

Author(s):  
Dmytro Kobylnik

Problem setting. The social value, role and purpose of tax law are revealed in its functions as the main directions of its impact on public life. At the same time, the value potential of law is revealed by both general social and special legal functions. It is obvious that the implementation of the regulatory function of law is influenced by a number of factors, among which tax policy is important. Therefore, the purpose of the article is to characterize the impact of tax policy on the implementation of the regulatory function of tax law. Analysis of recent researches and publications. Note that the question of the functions of tax law, tax policy and their interaction is not entirely new to the science of tax law, because to some extent to their consideration resorted to O. S. Yemelyanov, А. А. Kovalenko, M. P. Kucheryavenko, Yu. L. Smirnikova, V. V. Chaika and others. However, so far it is impossible to say that they have received a proper scientific analysis, as financial scientists have not resorted to a comprehensive examination of them, and conducted a fragmentary study. Thus, the purpose of the article is to consider the impact of tax policy on the implementation of the regulatory function of tax law. Article`s main body. The article focuses on clarifying the impact of tax policy on the implementation of the regulatory function of tax law in modern conditions. The presence of a corresponding dialectical relationship between tax and legal regulation and tax policy is emphasized, which is reflected in two planes: (1) through the definition of goals, objectives, results of tax policy, the directions of regulation of tax relations, its subject matter, limits and methods are determined, by which rules of conduct are established for subjects of tax relations, that is, we are talking about the impact on lawmaking activities in the field of taxation, the implementation of the regulatory function of tax law; (2) by determining the quality and effectiveness of tax legislation, the extent to which the tax policy has been implemented is assessed. Conclusions and prospects for the development. As we have shown, tax policy has its own meaning, it is organically linked to tax law, which by implementing the regulatory function implements the vectors indicated by the policy. Given the profound transformation of public relations that has taken place in our country in recent years, tax policy should be given a special role as a strong foundation for ensuring the effectiveness of tax and legal regulation.


Author(s):  
Artem Viktorovich Petrov ◽  
Mariia Vital’evna Panova ◽  
Vladislav Rimovich Varshavskij ◽  
Inessa Makedonovna Kalyakina ◽  
Arni Irawaty Djais ◽  
...  

In the modern world, the morbidity of the population plays an important role in the dynamics of economic processes. On the one hand, significant government expenditures on providing the necessary medical care and medicines to citizens directly or indirectly affect the dynamics of budget expenditures. On the other hand, state guarantees for financial support of citizens during their disability are also a costly budget item. Finally, global disasters such as pandemics certainly damage the economies of entire states in particular and the world as a whole. The purpose of the work is to consider the features of the economic consequences of population morbidity. According to the results of the study, it should be concluded that the morbidity of citizens of any country is always the reason for the state's expenses for their treatment and rehabilitation. At the same time, it is quite profitable for the state that citizens again acquire the necessary working capacity, since this directly affects the amount of taxes received by the state Treasury. At the same time, favorable working conditions significantly reduce the morbidity of the population and the occurrence of disability, which also, while reducing the cost of treatment and restoring the health of citizens, contributes to maintaining an appropriate level of taxation. However, the morbidity of the population – the main productive force of any country-can be associated with the development of various kinds of epidemics and pandemics, when the spread of infection partially paralyzes the economy. Outbreaks of infectious diseases can easily cross borders and threaten economic stability. The current outbreak of human coronavirus (COVID-19) is a reminder of this threat. The constant adaptation of microbes, as well as their ability to develop and become resistant to antibacterial and antiviral agents, ensures that infectious diseases will continue to be a constant and ever-changing economic threat. Consequently, the assessment of these threats is important to inform households, governments and businesses about potential economic shocks as a result of outbreaks of infectious diseases. The purpose of the study is to determine the degree of economic consequences of population morbidity in the modern world. The objectives of the study should include: - identification of the impact of population morbidity on the economy of a country; - analysis of the scale of economic consequences for countries as a result of the spread of infectious diseases; - assessment of the possibility of reducing the negative impact of population morbidity on the economy of countries.


2021 ◽  
Vol 5 (3) ◽  
pp. 45-56
Author(s):  
E. Yu. Gracheva ◽  
N. M. Artemov ◽  
K. A. Ponomareva

The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.


2021 ◽  
Vol 7 (2) ◽  
pp. 182-190
Author(s):  
Pavel P. Baranov ◽  
Alexey Y. Mamychev ◽  
Roman I. Dremliuga ◽  
Olga I. Miroshnichenko

This article examines the impact of digitalization processes on public relations, the legal culture of society, the transformation of public order, and the established value-normative regulators. The authors identify and analyze the key trends and problems of the modern transformation of society, state and law, discuss the main scenarios of interaction between the state-legal organization of society and the rapidly developing new "meta foundations" of social order. They critically assess the attitude according to which digital technologies and algorithmic solutions in the XXI century will ensure systemic control and safety of society. The content of the work also argues that the complete and final virtualization of the regulatory legal space is a rather lengthy and highly contradictory process. The final part of the research substantiates that the emergence of new digital spheres of legal regulation, in a situation where traditional elements of the state, public, and private life move somewhat into a digital virtual space, places the law before new challenges to be addressed based on traditional general legal approaches.


Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 64-79
Author(s):  
R. V. Tkachenko

The paper is devoted to the examination of issues related to the increasing importance of budgetary regulation for the proper functioning of a modern innovative society. The key role of the budgetary regulation in the financial process of the State is particularly acute in the context of systemic crises that include socio-economic consequences caused by the spread of a new coronavirus infection (COVID-19) in Russia. In the course of the study, the features of changes in the state financial policy caused by the above-mentioned crisis phenomena are highlighted. The paper describes various approaches to the interpretation of the budgetary regulation as a category of financial law, explores various types and legal forms of methods of the budgetary regulation, analyses mechanisms and the impact of the State on the budget system through the existing legal structure of the budgetary regulation. It is determined that the rules of financial law governing the whole complex of public relations concerning the distribution and redistribution of the national product between the levels of the budget system of the Russian Federation constitute the institution of financial law, namely: the budgetary regulation. The author concludes that the approach based on the concentration of basic powers in the financial field at the federal level significantly slows down the dynamics of development of economic activity in the majority of regions of Russia, while the need for breakthrough innovative development of Russian society determinates the expansion of long-term tax sources of income for regional budgets. In this regard, it is proposed to consolidate additional regulation for revenues gained by regional and local budgets in the form of targeted deductions from federal taxes on a long-term basis.


Author(s):  
Viktoriia V. Haltsova ◽  
Sergiy O. Kharytonov ◽  
Oleksandr M. Khramtsov ◽  
Oleksandr O. Zhytnyi ◽  
Andrii A. Vasyliev

This paper is a comprehensive study of the problems of criminal law as a remedy for human rights and freedoms in the modern world. The relevance of this subject lies in the systematic violations of constitutional human rights and freedoms and the inaction of the criminal law in such cases. Nowadays, the criminal law as a remedy for human rights and freedoms in national and international law is described by imperfection in its adaptation to rapidly changing social relations, which, accordingly, leads to problems in their legal protection. There are various reasons for this in the legal sphere, such as gaps in the legal provisions, conflicts of legal regulation and inconsistency of the rules of legislation with existing public relations in the state. All of the above determines the relevance of the subject matter of this study. Thus, the purpose of this study was a comprehensive analysis of theoretical and applied issues relating to the remedies for human rights and legitimate interests against socially dangerous encroachments, and the formulation of scientifically sound proposals for improving the current legislation of Ukraine and the practice of its application in this area. Ultimately, this study identified the legal characteristics of human rights and freedoms at both the national and international levels. The remedies for rights were demonstrated through the lens of criminal law. In addition, the study analysed the forms of implementation of international practice in the national legislation of Ukraine as a remedy for human rights and freedoms in the modern world. The significance of the results of this study was expressed in the further research of related subjects concerning this issue, namely the history of the development of EU criminal law standards and the historical establishment of the concept of human and citizen rights and legitimate interests. Furthermore, the materials of this study can be used in the preparation of educational materials, methodological recommendations, as well as training in various fields of legal science. This, in turn, will allow properly using the criminal law protection of human rights and freedoms without violations on the part of criminal justice bodies


2021 ◽  
Vol 16 (1) ◽  
pp. 47-60
Author(s):  
Michaela Šimonová ◽  

The arrival of information and communication technologies is nothing new. The number of people using these technologies and moving in cyberspace is growing, and therefore it is an important role of the state to respond sufficiently to such developments. A fundamental role of the state is to create a stable security system consisting of complex legislation as well as creation of a legislative environment capable of responding flexibly to the growing number of diverse incidents in cyberspace. Sufficient legal regulation consisting of unambiguous determination of competencies and tasks of individual subjects represents the basic pillar for the creation of a stable security system. The role of the state is also to maintain existing and create new partnerships with organizations that are able to provide relevant information and knowledge in the field of cyber security.


Author(s):  
D. Kondratenko

Problem setting. The article analyzes the issue of legal relations in the field of land accounting. The legal nature of public relations in this area has been clarified. The accounting of the quantity and quality of land is investigated. The author’s definition of legal relations in the field of land accounting is provided. The circle of subjects of these legal relations is outlined. Analysis of recent researches and publications. To date, in the scientific literature there is no comprehensive study of the legal regulation of legal relations in the field of land accounting. There are only developments devoted to certain issues of land law science. Target of research. The study of the legal regulation of legal relations arising in the field of land accounting, the allocation of subjects of these legal relations. Article’s main body Justification of the appropriateness of obtaining, systematizing all the resources available on the land plot, determining the size, quality status and distribution of the land fund, providing the necessary data about the land, studying the legal relations arising on this occasion. The basis of the land registration and registration system in Ukraine is the State Land Cadastre. It reflects the subjective information on land, which accumulates as a result of land accounting. Such information is necessary primarily for the implementation of state control over the use, reproduction and protection of land. Only a legally regulated and wellmaintained process of conducting accounting and registration activities in the field of land relations can become the key to the introduction and functioning of a transparent mechanism for the circulation of land in market conditions and an effective mechanism for managing them. In this aspect, it is important to note that it is necessary to distinguish land accounting in the proper sense and land rights accounting (as a broader category compared to the first). In the context of the land registration reform and the further process of improving the State Land Cadastre, it is necessary to talk about the formation of land information relations. Conclusions and prospects for the development. Land accounting relationships are public relations that arise in connection with the activities of public authorities and local governments, which are endowed with appropriate powers to take measures to obtain, systematize and analyze information on the quantity, territorial location and use of land. The subjects of these legal relationships are landowners and land users, the state, state authorities and local selfgovernments, who are vested with the respective powers.


Author(s):  
Tamar Makasarashvili ◽  
Tea Khorguashvili ◽  
Giuli Giguashvili ◽  
Aleksandre Sadagashvili

With the development of Internet technologies, cybercrime has also evolved and diversified. Much of the world's economic and business information comes from electronic information, and the need for remote work caused by the coronavirus (COVID-19) pandemic has further increased demand for e-services, which in turn has contributed to increased technology risks, threats, and incidents. The main task of the states is to actively fight against the negative socio-economic, financial, and political consequences caused by the growth of cybercrime. The main purpose of the study is to assess the negative consequences of cybercrime in Georgia, the main threats to information security, to develop recommendations for the prevention of cybercrime, to improve its legal regulation mechanisms. The fight against cybercrime in Georgia is carried out using criminal norms. The law "On Information Security" is in force in the country, Georgia's cyber security strategy has been developed, but this process needs constant development. The main task of the state is to gradually improve the legislation and bring it in line with modern technologies, to ensure close cooperation between the state and society, to raise the awareness of civil society. It is essential to constantly inform the public and companies about cyber threats, as effective prevention is the best form of crime prevention policy.


Author(s):  
Svetlana Koryagina ◽  
Irina Kravchenko

The article describes the impact of the Mass Media on the formation of the worldview of the young. This impact may be positive or negative. On the one hand, the media educate young people and enhance their participation in public life. On the other hand, they may mislead or promote false values, and manipulate the young generation’s consciousness. What helps people not to get involved into the tried-and-true crowd manipulation scheme in the media landscape is critical thinking, whose lack results in inability to choose the right guidelines in the flow of false information provided by various Media. The authors emphasize the role of the state, which, regarding the needs of the society, should enculturate the young generation, as well as exercise tight control over communication in the global web and publications in the Internet Media and social networks. One of the directions of the state’s policy is expanding the geography of information and communication technologies, and the other is ensuring information security of the young in general and adolescents in particular. To provide this, the state develops organizational and legal mechanisms aimed at protecting children from harmful information in the web, and requirements for the content, its expert evidence and government control. The article demonstrates the results of a study carried out by the authors to assess the current youth Media and their influence on criminality. The key criterion for selecting participants of the focus group was young age, since the young are the most active and the least protected players in the media landscape. The sampling was made by random choice in order to ensure equal opportunities for participation in the study.


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