Basic principles of taxation of small-scale enterprises in the Russian Federation

Author(s):  
V. A. Khodyreva
2020 ◽  
Vol 2 (8) ◽  
pp. 48-57
Author(s):  
D. A. AVER’YANOV ◽  

Based on the analysis of existing approaches, basic principles and management functions, a methodology for managing the innovative potential of small and medium-sized innovative enterprises has been developed. The activation of MSIP and the management of innovative potential are important scientific tasks, the solution of which will allow the Russian Federation to achieve the necessary rates of economic growth and ensure technological independence.


Author(s):  
Artem V. Rudenko ◽  

The relevance of the article stems from the adoption by the constituent entities of the Russian Federation of rules on administrative liability for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Russian Federation in situations of conflict with federal law regulations, caused by adoption of the Federal Law No. 82-FZ of 18 April 2018. This contradiction calls into question the conformity of the adopted norms of the laws on administrative liability of the constituent entities of the Russian Federation with the principle of legality, as one of the basic principles of the State’s legal system construction. The purpose of the article is to develop a position on legal conduct in a situation of con-flict with the legal norms of federal legislation in establishing administrative liability by the constituent entities of the Russian Federation. The possibility of establishing administrative liability at the level of the constituent entities of the Russian Federation is enshrined in the Constitution of the Russian Federation and the Code of Administrative Offences of the Russian Federation After the adoption of the Federal Law No 82-FZ of 18 April 2018 «On Amendments to the articles 5 and 5.1 of the Federal Law «On Counteracting Terrorism» legal conflict in the regulation of these powers has arisen. These changes affected not only the regulation of the above-mentioned powers of the constituent entities of the Russian Federation, but also the system of sources of administrative liability, since Code of Administrative Offences of the Russian Federation states: administrative liability source system refers only to the Code and the laws of the constituent entities of the Russian Federation. The article contains an analysis of possible interpretations of the provisions of federal laws on the powers of the constituent entities of the Russian Federation to establish adminis-trative liability for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Federation. Possible interpretations of the term «decisions of an anti-terrorist body» are analyzed from the point of view of the goals and tasks of formation of these bodies, their powers and organizational-steam form. The study concludes that it is necessary to comply with the provisions of the Code of Administrative Offences of the Russian Federation when determining responsibility for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Russian Federation. It is recommended that the legislatures of the constituent entities of the Russian Federation refrain from adopting such norms. It is recommended that the judicial authorities should take into account the provisions of the Decision of the Plenum of the Supreme Court of the Russian Federation of 24 March 2005 No 5 « On certain issues raised by the courts in the application of the Code of Administrative Offences of the Russian Federation».


2019 ◽  
Vol 224 ◽  
pp. 06002
Author(s):  
Andey Oleynik ◽  
Andrey Gribkov ◽  
Leonid. Chervyakov ◽  
Lubomir Dimitrov

This article is dedicated to the development of a conceptual model for diagnosing priority areas of science and technology of the Russian Federation. The basic principles of the formation of the model and an enlarged list of controlled indicators allow to conduct a comprehensive assessment of the status and development of priority areas of science and technology. . The description of instrumental forecasting methods and a generalized algorithm for identifying the key factors/parameters, which impede the development of the object of analysis and cause critical bottlenecks, has been presented.


2015 ◽  
Vol 3 (10) ◽  
pp. 0-0
Author(s):  
Андрей Габов ◽  
Andrey Gabov ◽  
Ольга Беляева ◽  
Olga Byelyayeva

Authors of article analyze algorithm of actions of the arbitration court in a situation when the respondent declares that didn´t sign the contract which contains the arbitration clause. Authors formulate the conclusions on the basis of research of the basic principles of arbitration trial, and also lawsuits. Authors note that the main beginning of arbitration trial is free will of its parties, consider types of the arbitration agreements practiced in the Russian Federation, explain value of the principle of competence – competence and autonomy of the arbitration clause in activity of the arbitration court. In article the algorithm of actions of the arbitration court at purpose of handwriting examination is stated, and also by its results, importance of check of a being of dispute regarding possibility of its permission in the arbitration court is noted.


Author(s):  
H. Khavarivska

Problem setting. The article establishes that the objective impossibility of rapid integration of Ukraine into the European European community turns it into a platform for the constant relations clarification between the West and the East. The uncertain situation of our country due to this fact dictates specific rules, according to which Ukraine should pursue an inconsistent policy related to the political and economic conjuncture, and this increases the likelihood of possible security challenges to Ukraine in the context of destabilization of the international security space. In such a situation, the adoption by a state of relevant regulations of a profile nature, which would completely meet all the challenges of our time, comprises a very important fact. Recent research and publications analysis. Many works consider general issues of national security in Ukraine, a fundamental place among which belongs to H. Sytnyk, the co-author of the National Security Strategy of Ukraine, many bills, conceptual scientific strategies and political programs in the sphere of national security of Ukraine, as well as the works by V. Abramov, N. Nyzhnyk, V. Oluyko, V. Pasichnyk et аl. The assessment of real threats and challenges to national security, as well as their geopolitical context, was conducted by S. Bielay, V. Hulay, K. Kononenko, M. Malsky, L. Novoskoltseva et al. Highlighting previously unsettled parts of the general problem. To analyse the prerequisites, main provisions, security risks, challenges and tasks of the 2020 National Security Strategy, find out its novelties in comparison with previous strategies, as well as to determine its significance for the current situation in Ukraine. Paper main body. It has been established that since 2014, full-scale aggression of the Russian Federation has continued in Ukraine, which has all the typical features of so-called “hybrid war”, and is implemented in the forms of military and other illegal actions, reflected in almost all key spheres of life of the Ukrainian state and society in general, including information, economic and diplomatic space. So, on September 14, 2020, the President of Ukraine signed the Decree “On the National Security Strategy of Ukraine”. The content and structure of the Strategy is quite different from its previous versions adopted in 2007, 2012 and 2015. The adoption of this document was really expected, because it should have shown the authorities’ vision of threats, risks and challenges to Ukraine’s national security and determination of the ways to neutralize such threats. The new Strategy replaced one dated 2015. 2020 Strategy makes the appropriate accents and articulates problems that clarify the view of security component and this is important from the point of view of the activities of state bodies, because this is what they will rely on in the coming years when forming their action plans, primarily in the security sector. For the first time, the new Strategy is based on the following basic principles: 1) deterrence; 2) resilience; 3) interaction. This document focuses not only on military issues, but also on areas related to the security sector, information, diplomatic and economic spheres. The Strategy focuses on the fact that the Russian Federation, while continuing military actions against Ukraine, systematically uses economic, political, military, information and psychological, as well as cyber means. In addition, the Strategy takes into account the latest changes related to the crisis in global economy, the spread of the COVID-19 disease caused by coronavirus, as well as the increased risk of natural and man-made emergency situations. With the spread of the COVID-19 pandemic, there were also critical problems in the health and social protection systems, in the information sphere, and this in turn led to an increase in unemployment, destruction of established lifestyles and, in general, it threatens food development, hinders free movement of capital, goods and labour force, damaging the service sector. There is also an intensification of rivalry between key world players in the geopolitical position, in particular, between the United States of America and the People’s Republic of China for world leadership. The document stipulates that acquisition of full membership of Ukraine in the EU and the North Atlantic Treaty Organization is the strategic course of the state. Conclusions of the research and prospects for further studies.The 2020 National Security Strategy meets the challenges of our time and is more narrative than similar documents of previous years. Its basic principles such as deterrence, resilience and interaction provide more opportunities for updating the security sector and responding quickly and flexibly to new challenges and threats facing Ukraine. At the same time, the implementation of ideas set out in the Strategy will depend on those sub-strategic documents (strategies and programs) that are to be adopted within six months according to the new Strategy. If these documents manage to offer effective means of counteracting hostile activity, the newly adopted Strategy will become an effective planning tool, rather than another bureaucratic pro forma. Research and analysis of other new regulations defining security challenges and threats for Ukraine can be a prospect for further scientific research. 


Legal Concept ◽  
2021 ◽  
pp. 94-98
Author(s):  
Ekaterina Vavilova ◽  

Introduction: the paper discusses the study of the basic principles and methods of determining rental rates for the use of land owned by the state and municipal authorities. Despite the increasing trend of the privatization of state-owned land, its significant proportion is still under the state ownership. In this regard, a significant share of court proceedings in the Arbitration courts falls precisely on those disputes that relate to the determination of the procedure for establishing the rent of state-owned real estate in Russia. In this regard, the author set the goal – to study the problem of establishing the amount of the rent for the land held by tenants for housing after bringing into force Resolution of the Government of the Russian Government No. 582 of July 16, 2009 “On the basic principles of determining the rent for leases of land plots in the state or municipal ownership, and on the Rules for determining the amount of rent and the order of the conditions and terms of payment of rent for land in the ownership of the Russian Federation” (hereinafter – “Resolution No. 582”). Methods: the methodological framework for the study is a set of methods of scientific knowledge, among which the main one is the comparative law method, as well as the methods of systematization and analysis. Results: the author’s position grounded in the work is based on the analysis of the legislation and the opinions of the scientists expressed in the competent scientific community on the issue of establishing the basic rates for renting the state real estate. Conclusions: as a result of the study, the main principles of determining the rates for renting the state-owned real estate, as well as the procedure for determining them, were analyzed. It was established that the amount of rent for land plots that were provided to tenants for housing construction after the entry into force of Resolution No. 582 should not exceed 2 % of the cadastral value of such real estate.


2018 ◽  
Vol 5 (4) ◽  
pp. 45-50
Author(s):  
V M Bolshakova

The article proves the expediency of applying the methodology of chrono-discrete mono-geography comparative jurisprudence when studying judicial transformations in the Russian Empire and the Russian Federation. The author proves that the judicial reforms of Emperor Alexander II and the judicial transformations late XX - early XXI century in their totality represent a chrono-discrete phenomenon. Examines the basic principles of the scientific school of chrono-discrete mono-geography comparative jurisprudence as applied to the study of Russian judicial reforms in the Russian Empire and the Russian Federation. In the paper it notes that the judicial transformation as a phenomenon include items such as 1) conceptual framework, ideas of reform; 2) judicial institutions; 3) theoretical and practical problems of implementation; 4) results; compliance, what happened, what was intended by the reformers; 5) attitude of the legal community and the public to reform on the whole and its separate institutions. The essential core of any judicial reform are newly constructed or transformed its institutions. Speaking of chrono-discrete judicial institutions, the author proposes to divide them into classical and non-classical. The first is the Institute of magistrate’s court, the juries and the Institute of bailiffs and institute of appeal. To non-classical chrono-discrete institutions include prosecutors and the legal profession. As the main comparable problems, characteristic for the studied periods, the author sees 1) the reforms “from above”; 2) the issue of financial support for reforms; 3) personnel problems; 4) problem of implementation of judicial reforms in space and time; 5) constant and numerous adjustment of normative legal acts, regulating the structure and activity of the relevant judicial institutions.


2018 ◽  
Vol 3 (2) ◽  
pp. 334
Author(s):  
Kravchenko E.

The choice of the topic is based on the urgency of the problem, since the second position in the structure of the budget expenditures of the Russian Federation in 2016 is occupied by the item "National Defense" 3 091.0 billion rubles (19.2%). Responsible monitoring of compliance with the law in the implementation of state defense orders is really a significant issue. This article describes the basic principles of the operation of all the processes connected with the movement and control of money in relation to SDO. Also schemes of illegal money laundering and withdrawal of funds within the limits of current legislation are presented. Changing of some restrictions in the framework of the federal law, dated 29.12.2012 N 275-FZ "On State Defense Order" is proposed basing on the analysis of these schemes.


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