scholarly journals Problems of integration of the Russian Federation into the system of international standards of auditing

2021 ◽  
Vol 83 (2) ◽  
pp. 272-276
Author(s):  
M. A. Khitskov
Keyword(s):  
Financial Reporting ◽  
Russian Federation ◽  
Financial Regulation ◽  
Legal Regulation ◽  
International Standards ◽  
Western World ◽  
International Economy ◽  
The Russian Federation ◽  
The Many ◽  
The Impact

Russia's integration into the international legal economy is extremely difficult. The main reason for this is the much later transition of the Russian Federation to a market-based economic system. The Russian Federation is more focused on domestic legislation, and although international sources of regulation are recognized on its territory, they do not have the same authority as in the legal systems of the Western world. Therefore, an important part of Russia's integration into the international economy is the synchronization of financial regulation in national systems. The article is devoted to one of the key points of Russia's integration into the international economy: the implementation of international accounting regulations and audit rules. In turn, the international standards for the regulation of auditing activities, their main goal is to create a single legal regulation of accounting statements. The relevance of the topic is determined on the one hand, by the importance of international markets and the attractiveness of Russia for foreign investors, and on the other, by the many problems that arise when trying to implement the norms of international law in the national legal field. The article examines the immediate difficulties and problems, as well as legal conflicts that arose in the process of implementing the norms of international financial law in the Russian Federation. The basis of the study was the cause-and-effect relationships, which become the basis for the occurrence of the above-mentioned problems. The article analyzes the linguistic, legal, moral and ethical contradictions that accompany the process of implementing the norms of international financial law in the national legal system of the Russian Federation. The analysis involves the consideration of problems in accordance with the moments of their occurrence. Further in the article the ways of solving the mentioned problems, the possibilities of overcoming legal conflicts, the ways of overcoming social and ethical contradictions are considered. In addition to the analysis of the legal essence of the process of implementation of international financial reporting standards, the article examines the situation of the modern market of audit services and the impact of audit practices on the system of regulation of the legal relations under study.

Application of IFRS by non-profit organizations

2020 ◽  
pp. 34-44
Author(s):  
Elena Lukinova
Keyword(s):  
Public Sector ◽  
Nonprofit Organizations ◽  
Financial Reporting ◽  
Russian Federation ◽  
Legal Regulation ◽  
International Standards ◽  
Federal Law ◽  
Non Profit ◽  
The Russian Federation ◽  
Non Profit Organizations

Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are diferent Programs for non-governmental non-profit organizations and nonprofit organizations in the public sector. The issue of transition to IFRS in accounting in the Russian Federation has been discussed for several years. However, the mass transition to IFRS of accounting entities was delayed. This article discusses the practical application of IFRS by nonprofit organizations (including public sector organizations).

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

scholarly journals AGGRAVATING AND MITIGATING CIRCUMSTANCES CHARACTERIZING SUBJECTIVE SIGNS OF CRIMINAL BEHAVIOR

2019 ◽  
Vol 29 (5) ◽  
pp. 681-685
Author(s):  
V.I. Tikhonov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Behavior ◽  
Legal Regulation ◽  
Criminal Code ◽  
Special Part ◽  
The Russian Federation ◽  
Criminal Legislation ◽  
The Impact ◽  
Subjective Side

The Institute of mitigating and aggravating circumstances is presented not only in the norms of the General part of the criminal legislation of the Russian Federation. The application of these circumstances in the construction of individual elements of a crime allows the legislator to differentiate the orientation of the criminal law influence in relation to a specific crime element or in qualifying the fact of life reality. In law enforcement practice, proving the subjective side of a crime often causes significant problems. At the same time, motivation and achievement of a specific goal of committing a crime can have both a mitigating and an aggravating effect. The subjective side has a significant impact not only on the design of the offenses of the Special Part of the Criminal Law, but also on the process of sentencing through legal regulation of circumstances mitigating or aggravating criminal punishment. In this regard, both general and mandatory features of the subject of the crime also affect the procedure for establishing guilt and determining punishment in accordance with the norms of the Criminal Code of the Russian Federation. Of scientific interest is the study of the influence of the process of legal regulation of mitigating and aggravating circumstances in terms of the impact on this process of subjective signs of criminal behavior.

scholarly journals LEGAL REGULATION OF IMPACT ENVIRONMENTAL ASSESSMENT IN RUSSIA AND ABROAD

2016 ◽  
pp. 0-0
Author(s):  
Николай Кичигин ◽  
Nikolay Kichigin
Keyword(s):  
Russian Federation ◽  
Environmental Assessment ◽  
Legal Regulation ◽  
International Standards ◽  
Assessment Process ◽  
Educational Activity ◽  
The Russian Federation ◽  
Historical Comparative ◽  
The Individual ◽  
Legislative Activities

The article compares the legal regulation and the law enforcement practice relating to the conduct of environmental assessment in the Russian Federation, procedures for environmental assessment, which is applicable abroad (USA, EU, China). Through the use of historical, comparative legal methods of research concludes that the national system of environmental assessment in the Russian Federation, including the assessment of impact of perspective economic and other activities on environment and ecological examination, is not an effective one and does not meet international standards of environmental assessment. The article analyzes the reasons for the ineffectiveness of environmental assessment in the Russian Federation, identifies the main differences of the Russian model of environmental assessment from their foreign counterparts. The main differences between Russian and foreign models are as follows: stages of the environmental assessment process (no stages of screening and scoping), conduct environmental assessment at the earliest stage of economic activity and at the stage of preparation of project documentation, the lack of methodology for the environmental assessment process, the lack of differentiation of environmental assessment on the individual direction of research, etc. These differences lead to the imperfection and ineffectiveness of environmental assessment in the Russian Federation and need to be addressed. The results can be used in legislative activities in the preparation of draft normative legal acts in the educational activity.

Analyzing the impact of payments infrastructure on the efficiency of the national payment system functioning

2020 ◽  
Vol 19 (11) ◽  
pp. 2136-2153
Author(s):  
S.A. Varvus ◽  
A.P. Buevich
Keyword(s):  
Russian Federation ◽  
Systems Approach ◽  
Payment System ◽  
International Standards ◽  
Situational Factor ◽  
The Status ◽  
The Russian Federation ◽  
Payment Services ◽  
Business Entities ◽  
The Impact

Subject. We consider the status, problems, trends and prospects for the development of the national payment system of the Russian Federation. Objectives. We focus on disclosing the content and problems of the modern stage of operation of the national payment system of the Russian Federation, and the analysis of its possible prospects for development. Methods. The study employs the institutional and systems approach to scientific knowledge. On its basis, we apply the situational, factor, statistical and other methods of analysis. Results. The existing national payment system is a complex and not quite independent entity. It is demonstrated by the practice of numerous legislative and regulatory supporting mechanisms that need not only the perception and assimilation of international experience, but also the establishment of proper in-house practice. Regions of the country have significant differences in the quality of payment services provided. Conclusions. To solve the problems of prospective development of the national payment system of the Russian Federation, it is necessary to increase its centralization, create a mobile universal and internally consistent and receptive to innovation legal mechanism of functioning. The revival and growth of the country's economy, stimulating the demand and supply of payment services, will facilitate the solutions. Further development of the system depends on the increase in the scale of operation, alignment of regional and corporate levels of service for individuals and business entities, qualitative improvement, taking into account the international standards and the best foreign practices.

Civil Identity Formation within Contemporary Informational Space (Historical Policy and Educational Practices)

Istoriya ◽  
2021 ◽  
Vol 12 (11 (109)) ◽  
pp. 0
Author(s):  
Stanislav Malkin
Keyword(s):  
Identity Formation ◽  
Russian Federation ◽  
Professional Training ◽  
Legal Regulation ◽  
Educational Policies ◽  
Educational Practices ◽  
Common Denominator ◽  
Historical Education ◽  
The Russian Federation ◽  
The Impact

The main focus of the article was on the impact of current historical policy affecting the foreign and domestic political interests of the Russian Federation (mainly in the fields of interethnic relations and international law) on the educational strategies of the authorities, designed to facilitate or impede the process of forming a Russian civil identity. Specific historical and contemporary examples show that the latter has long been considered as a humanitarian technology for solving state problems in this field, within the contemporary informational space with a cumulative effect in terms of the space of politically engaged versions of different pages of history, especially closely related to the formation of the contemporary world order. Accordingly, the focus of the study is the contradictions between the historical and educational policies of the Russian Federation, which are analyzed through the lens of the evolution of the aims of the authorities in matters of the historical education and historical memory, their norm-legal regulation and institutional support, as well as real educational practices after 1991. The experience of the several years (since 2014) on the introduction of the historical and cultural standard for teaching the school course of the history is considered as a collective attempt by the authorities and society to lead historical and educational policies to a common denominator in terms of the content and value. The special accent in the article concerns the problems of the teacher professional training for the implementation of the state historical and educational policy of the Russian Federation within given framework, considering the specifics of the contemporary informational space. Both methodological and organizational restrictions were identified in secondary and higher schools (primarily at specialized faculties of pedagogical universities), which have a significant impact on the formation of civil identity through historical education, both at the stage of training pedagogical personnel and in the process of studying the school course of the history.

scholarly journals The Impact of External Risks on Ensuring the Financial and Economic Security of the Russian Federation

2020 ◽  
Vol 16 (2) ◽  
pp. 68-75
Author(s):  
E. M. Aminova
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
The State ◽  
Financial Risks ◽  
Forming Process ◽  
Legal Method ◽  
Russian State ◽  
The Russian Federation ◽  
The Impact

Introduction. The article discusses the impact of financial risks on the financial and economic security of the state. In modern economies, the financial sector dominates the economy. Moreover, the development of financial markets has been seen in the past two decades as an independent driver of economic growth. At the same time, “negative processes that occur in a small number of financial market players in one country can cause crisis events throughout the world economy.” Among the main strategic risks and threats to national security in the economic sphere are the low stability and security of the national financial system.Materials and methods. The work uses the following general scientific and special methods of cognition: the method of system-structural analysis, synthesis, induction, deduction, comparative-legal and formal-legal method.Results. As the experience of the last decade shows, the financial and economic security of the Russian state is more influenced by the environmental factors (general economic crisis, geopolitical situation, inflation, payment crisis, climate and biological (epidemiological) risks, etc. The state governance  of ensuring financial and economic security should be a permanent, integrated part of the forming process of state economic policy and legal regulation of russian economy. In order to achieve financial and economic security it is necessary to establish an effective financial and legal mechanism capable to resist emerging risks.Discussion and conclusion. The article revealed the impact of external financial risks that have a significant impact on the financial and economic security of the state. The need to establish an effective state mechanism to ensure the financial security of the Russian Federation is justified. The proposed measures are directed to improve the legal provision of financial and economic security of the Russian Federation. 

scholarly journals The Criminological and Legal Aspects of Using the Deferral of Punishment

2020 ◽  
Vol 14 (6) ◽  
pp. 834-844
Author(s):  
Alexandr Kuznetsov ◽  
Roman Novikov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Criminal Law ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The Russian Federation ◽  
Socially Relevant ◽  
Chelyabinsk Region ◽  
Key Aspects ◽  
The Impact

The institute of the deferral of punishment is one of the steadily developing institutes of contemporary criminal law in the Russian Federation that reflects a trend for the humanization of punishment, the economy of repressive criminal law measures, and for widening the list of measures and sanctions alternative to punishment. The relevance of the key aspects of research presented in the article is connected with the fact that the evolution of the institute of deferral of punishment in the doctrine of criminal law gives rise to a number of discussions both about the legal nature of this institute, its role and place among other criminal law measures, and the specific features of its application in the practice of law enforcement. Deferral of punishment is a socially relevant institute in Russian criminal law aimed at the correction of convicts without severing their socially relevant links. The impact of the requirements of international legislation on reducing the number of persons isolated from society and a wide use of alternative punishments in Russia have lead to a wider application of the deferral of punishment. The authors analyze specific aspects of the legal regulation of the deferral of punishment, study the criminologically relevant characteristics of persons to whom this criminal law measure is applied, as well as the law enforcement practice of appointing and enforcing the deferral of punishment. They present the results of surveying 250 convicts, and also of interviewing 300 employees of the penitentiary system, who ensure compliance with the requirements of law on the deferral of punishment in a number of regions of the Russian Federation, such as the Udmurt Republic, the Bashkortostan Republic, Kurgan Region, Kirov Region, Sverdlovsk Region, Chelyabinsk Region and Perm Region. The research also includes the analysis of departmental and court statistics, federal legislation and departmental normative acts. The conducted research allowed the authors to present their suggestions on improving the current legislation of the Russian Federation that regulates the penitentiary sphere.

scholarly journals Lobbying as the main factor of influencing the process of development of parliamentary conciliation procedures

2019 ◽  
pp. 75-85
Author(s):  
K. A. Bekmuradov
Keyword(s):  
Russian Federation ◽  
Constitutional Law ◽  
Negative Impact ◽  
Legal Regulation ◽  
Factors Influencing ◽  
Lobbying Activity ◽  
The Russian Federation ◽  
The Impact ◽  
Main Factor

The article analyzes lobbying activities, as well as lobbying as a factor in the development of parliamentary conciliation procedures. The author examines various legal and non-legal factors influencing different institutions of constitutional law including parliamentary conciliation procedures. The article provides the provisions of normative legal acts of the Russian Federation that form the basis for institutionalization of lobbying activity in Russia. Various instruments of institutionalization of lobbying in Russia are considered. The practice of lobbying is subject to research. The auther determines specific institutions of lobbyists’ influence used by them in their activity. The paper represents opinions of scholars and practitioners whose views are directed to parliamentarism in general and lobbyism in particular. The article contains definitions of lobbying and lobbying activities. According to the results of the analysis, the author identifies the main problems of the impact the lobbying activity has on parliamentary conciliation procedures, gives proposals for improvement of the normative and legal regulation and the primary elimination of the negative impact of lobbying on parliamentary conciliation procedures.

scholarly journals Digital currency: features of regulation in the Russian Federation

2021 ◽  
Vol 5 (1) ◽  
pp. 58-67
Author(s):  
T. E. Rozhdestvenskaya ◽  
A. G. Guznov
Keyword(s):  
Civil Rights ◽  
Russian Federation ◽  
Financial System ◽  
Legal Regulation ◽  
The State ◽  
Financial Assets ◽  
Digital Rights ◽  
Digital Currency ◽  
The Russian Federation ◽  
The Impact

The subject of research, relevance. The development of digital technologies has an impact on almost all areas of society, including the financial sphere. This is the reason for a serious controversy to develop recently and to continue both at the international and national levels in terms of approaches to their legal regulation. This discussion affects both public law and private law. The emergence of such a phenomenon as digital currencies raises the question of their legalization for legislators of various states. The answer to such a question cannot be found without studying the legal consequences of making such a decision for both individuals and the financial system of the state. The purpose. The article puts forward and substantiates a hypothesis that the choice of legal methods for regulating virtual assets is a matter of legal policy, and not just matter of research in the field of defining virtual assets as objects of law or type of property. As a result, when choosing methods of legal regulation of virtual (digital) assets, not only the impact of these legal entities on legal economic turnover (including such issues as the possibility of using excess generated electricity or taxation issues) should be assessed, but also the risk of stimulating illegal "economic" turnover (turnover of things and services in the Darknet, limited turnover of things, for example, drugs), as well as the impact on the financial system. The methodological basis. Various scientific methods of cognition were used to write the article, including system-structural, formal-logical, comparative-legal and dialectical. The research is based on the principles of interdependence and interconnectedness of social processes. The main results, scope of application. The article examines the main approaches to the regulation of digital currencies, studies the phenomenon of digital currency itself, assesses the circumstances that aroused massive interest and enthusiasm for cryptocurrencies. An analysis of current positive legal material is presented, in particular, the approach to the regulation of digital currency contained in the Russian Federal Law of July 31, 2020 No. 259- FZ "On digital financial assets, digital currency and on amendments to certain legislative acts of the Russian Federation". The main differences between digital currencies and such a legal phenomenon as digital rights (including utilitarian digital rights and digital financial assets) are noted. It is noted that in most Russian scientific works in the field of law devoted to digital currencies, attention is paid to the definition of digital currency as an object of civil rights, the foreign experience of attempts of legal regulation of cryptocurrency is considered, emphasis is placed on the positive aspects of the legalization of cryptocurrency for individuals, the risks of legalization of cryptocurrency for individuals, as well as the tasks of regulators in the digital economy are investigated. In addition, some scientific works are devoted to issues related to the digitalization of the economy and digital security. However, little attention is paid to the consequences of the legalization of digital currencies for the monetary system of the state and the potential risks for the stability of monetary systems. Conclusions. Interest in digital currencies may decrease in following situations. Firstly, if the services provided by payment systems are more efficient, reliable, affordable and cheap for the consumer. Secondly, during the implementation of the central bank digital currency project (in Russian case - the digital ruble), since digital currencies issued by central banks have the advantages of private digital currencies, but are devoid of their disadvantages.

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