FORMS OF EXECUTABLE SETTLEMENT OF TAX DISPUTES: LEGAL POLICY OF IMPROVEMENT

Every citizen of the Russian Federation in everyday life directly or indirectly becomes a participant in tax relations, which are regulated by the Tax code. Since legal acts and laws are quite ambiguous, and the activities of the state are associated with the seizure of property from individuals and legal entities, the emergence of tax conflicts is inevitable. Compromise forms of pre-trial settlement of conflicts are particularly relevant in modern tax relations. They contribute to the emergence and development of trust and fruitful relations between citizens and representatives of tax authorities on the basis of cooperation. The introduction of such procedures as direct negotiations between the parties, mediation and arbitration allow not only to resolve tax disputes promptly, minimize the costs of the parties, reduce the periods of consideration, but also contributes to the unloading of arbitration courts. This article discusses all forms of pre-trial settlement of tax disputes, examines their strengths and weaknesses, the synergetic effect of these forms with preventive and Advisory methods, as well as the introduction of new procedures for the settlement of tax disputes.

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On Some Aspects of the New Rules on Land Plots Allotment

Journal of Russian Law ◽

10.12737/14378 ◽

2015 ◽

Vol 3 (11) ◽

pp. 0-0

Author(s):

Станислав Липски ◽

Stanislav Lipski

Keyword(s):

Russian Federation ◽

Local Governments ◽

Agricultural Land ◽

The State ◽

Competitive Bidding ◽

Rural Settlements ◽

Public Authorities ◽

The Russian Federation ◽

Land Code ◽

Legal Entities

The article reviews new rules on allotment of land plots to citizens and legal persons. The State Duma included these rules into the Land Code of the Russian Federation in summer 2014. Now they have come into force. The article focuses on the following issues. 1. How do these rules affect the land legislation in general? 2. What are the changes in the powers of public authorities of subjects of the Russian Federation and bodies of local self-government in regulating the order of land plots’ allotment and in implementation of such allotment? 3. How justified is the fact that now auctions are the only possible form of a land tender? The author believes that it is necessary to preserve competitive bidding for cases when same agricultural land plots are allotted to citizens and legal entities. Also there remains a problem associated with the transfer of power on allotment of lands from local governments of municipal areas to the level of rural settlements.

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On the Model of Public Entitties Participation in Civil Relations in Terms of the Legal Positions of the Constitutional Court of the Russian Federation

Journal of Siberian Federal University Humanities & Social Sciences ◽

10.17516/1997-1370-0674 ◽

2020 ◽

pp. 1679-1686

Author(s):

Inna S. Bogdanova

Keyword(s):

Russian Federation ◽

The State ◽

Constitutional Court ◽

State Participation ◽

Legal Model ◽

The Russian Federation ◽

Contractual Obligations ◽

Legislative Model ◽

Legal Consequences ◽

Legal Entities

The article is devoted to the problem of changing the model of participation of public legal entities in civil relations. This change is to be made by the Constitutional Court of the Russian Federation on the example of non-contractual obligations between the state and individuals. For this purpose there was made a study of legislative model of state participation in private relations, as stipulated in Articles 2 and 125 of the Civil Code of the Russian Federation, and legal positions of the Constitutional Court of the Russian Federation, enlisted in the Resolutions of the Constitutional Court of the Russian Federation No. 16-P dated 22.06.2017 and No. 39-P dated 08.12.2017. As a result, the author concludes that the current legal model of participation of public legal entities in civil relations does not provide any exceptions for non-contractual obligations between the state and individuals. On the contrary, the legislators are consistent in addressing the issue of which state bodies are able to ensure the civil legal capacity of the individuals and under what conditions. Amendment of the above model by the Constitutional Court of the Russian Federation via expanding the list of bodies capable of creating legal consequences for public entities, without taking into account the scope of their competence, as well as differences between federal bodies and bodies of state power of the subjects of the Russian Federation, is considered untimely, since the matter requires further thorough study and elaboration

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Liability of Legal Entities for Offenses Recorded by Special Technical Devices

Actual Problems of Russian Law ◽

10.17803/1994-1471.2019.109.12.011-016 ◽

2020 ◽

Vol 1 (12) ◽

pp. 11-16

Author(s):

P. N. Smolyakov

Keyword(s):

Law Enforcement ◽

Russian Federation ◽

Video Recording ◽

The State ◽

Commercial Vehicles ◽

Illegal Behavior ◽

Automatic Mode ◽

The Russian Federation ◽

Administrative Code ◽

Legal Entities

The article is devoted to the exemption of legal entities from liability for administrative offenses recorded by special technical devices operating in an automatic mode and having functions of photo and film shooting, video recording, or by means of photo and film shooting, video recording. It is noted that the existing regulation in the Administrative Code of the Russian Federation in the interpretation of the highest court and other courts makes such liability ephemeral, allowing to arbitrarily shift it, for example, onto natural persons, e.i. drivers of vehicles belonging to legal entities. This situation allows legal entities with a large number of commercial vehicles throughout the country to easily avoid paying large amounts of administrative fines, which has nefative effect on pumping up the treasury and encourages further illegal behavior of their drivers on the roads. The author proposes to discuss the state of legislation and law enforcement on this issue.

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State and municipal unitary enterprises as an object of public control in the Russian Federation

LAPLAGE EM REVISTA ◽

10.24115/s2446-622020217extra-e1192p.287-292 ◽

2021 ◽

Vol 7 (Extra-E) ◽

pp. 287-292

Author(s):

Elena G. Petrenko ◽

Tuyara V. Illarionova ◽

Victoria V. Alexandrova ◽

Diana I. Stepanova ◽

Anna Mikhailovna Yudina ◽

...

Keyword(s):

Russian Federation ◽

The State ◽

Control Measures ◽

Public Control ◽

The Russian Federation ◽

Legal Entities

This article is devoted to the analysis of state and municipal unitary enterprises as an object of public control in the Russian Federation. State and municipal enterprises exercise a number of public powers delegated by the state and municipalities. Their activities affect the interests of individuals and legal entities. The authors substantiate the need to organize and implement public control measures in relation to state and municipal unitary enterprises by developing a system of proposals for improving legislation in the field of public control.

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State ideology as basis for crime prevention

Юридическая мысль ◽

10.47905/matgip.2021.123.3.004 ◽

2021 ◽

pp. 83-100

Author(s):

М.Ф. Гареев

Keyword(s):

Crime Prevention ◽

Russian Federation ◽

Criminal Law ◽

The State ◽

Ethical Values ◽

Legal Policy ◽

Illegal Acts ◽

The Russian Federation ◽

Prevention Of Crime

В данной статье предлагается разработать государственную идеологию, одной из приоритетных задач которой должно выступить предупреждение преступности и иных противоправных деяний. В основе государственной идеологии предлагается заложить традиционные морально-нравственные ценности и чувство патриотизма. Для предупреждения преступности и иных противоправных деяний предлагается законодательно закрепить государственную идеологию в Конституции Российской Федерации. Государственная идеология должна стать частью правовой жизни и правовой политики, включая уголовно-правовую политику, а также выступить в качестве меры уголовно-правового воздействия. This article proposes to develop a state ideology, one of the priority tasks of which should be the prevention of crime and other illegal acts. It is proposed to lay the traditional moral and ethical values and a sense of patriotism at the basis of the state ideology. To prevent crime and other unlawful acts, it is proposed to legislate the state ideology in the Constitution of the Russian Federation. The state ideology should become a part of legal life and legal policy, including criminal law policy, and also act as a measure of criminal law influence.

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LEGAL ANALYSIS OF THE GENERAL CRIME IN THE RUSSIAN FEDERATION: STATUS AND TRENDS OF DEVELOPMENT

RUDN JOURNAL OF LAW ◽

10.22363/2313-2337-2019-23-1-102-122 ◽

2019 ◽

Vol 23 (1) ◽

pp. 102-122

Author(s):

Vadim A Avdeev ◽

Ekaterina V Avdeeva

Keyword(s):

Public Relations ◽

Russian Federation ◽

Criminal Law ◽

Criminal Code ◽

The State ◽

Legal Analysis ◽

State Structure ◽

Legal Policy ◽

Structure And Dynamics ◽

The Russian Federation

The current conditions of the ongoing intra-state socio-economic and political-legal transformations inevitably affect the state, structure and dynamics of ordinary criminal mercenary criminality. The conducted legal analysis confirms the urgency of the development and implementation of new, more sophisticated measures to counter theft, fraud, robbery, robbery and extortion, taking into account the development trends of these crimes against property. The renewed renovation of the Russian state system is accompanied by the adoption of the Concept of Long-Term Social and Economic Development of the Russian Federation, the National Security Strategy of the Russian Federation, which predetermine new directions of the criminal legal policy in minimizing the criminalization of public relations to ensure the security of various forms of ownership. The globalization of law, the changing polycentric world predetermine the expediency of following the universally recognized principles and norms of international law, including those aimed at effectively countering ordinary criminal mercenary criminality. Throughout the evolution of social development, the priority task of each state was the inviolability of property interests. Analysis of the state, structure and dynamics of crimes against property, regulated by Art. 158-1596, 161-163 of the Criminal Code of the Russian Federation, allows us to note the dominant position of ordinary criminal mercenary criminality. In this connection, conclusions are drawn on the trends in the development of the criminal situation, and the estimation of the illegality and collision of modern criminal legislation with regard to the construction of criminal law norms is given. The main directions of the criminal and legal policy in the sphere of novelization of the criminal law on counteracting common criminal mercenary criminality are to be understood. The topical issues of legislative and organizational-practical nature in the field of countering common criminal mercenary criminality are considered.

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Formation of Discourses of Criminal Law Support of National Security in Russia

Prologue Law Journal ◽

10.21639/2313-6715.2021.3.8. ◽

2021 ◽

Author(s):

Yu. N. Rumyantseva ◽

◽

E. S. Kachurova ◽

Keyword(s):

Artificial Intelligence ◽

National Security ◽

Russian Federation ◽

Criminal Law ◽

Legal Regulation ◽

The State ◽

Economic Crime ◽

Negative Consequences ◽

The Russian Federation ◽

Legal Entities

he article attempts to formulate the criminal law component of the problem of support national security, based on the National Security Strategy approved by the Decree of the President of the Russian Federation in 2021. The authors consider the formation of the national security domestic paradigm, highlight the stages of creating a system of national security legal regulation in the Russian Federation, and assess the effectiveness of such regulation. It is concluded that the negative consequences of the reforms carried out in Russia partly themselves pose a threat to its national security. The article studies the formation of the state criminal law policy; the development of criminal law measures against terrorism, extremism, economic crime and corruption; countering the malicious use of artificial intelligence and robotics as priority areas of countering threats to national security by criminal legal means. The formation of an effective criminal legal framework for countering economic crime and corruption is associated with the development of the modern criminal and criminal-legal policy concept. The changes in Russian legislation aimed at ensuring national security through the tightening a number of the Criminal Code norms in relation to terrorist and extremist crimes after the coup d’état in Ukraine in 2014 are illustrative. The risks of malicious use of artificial intelligence require a proactive reaction of the domestic legislator. Analyzing the sphere of development of the economic foundations of the state and society, it is necessary to focus on the conditions of fierce competition from foreign goods, works and services. At the same time, it is impossible not to take into account the fact that competition is often associated not only with scientific and technological advantages, but also with various kinds of abuses on the part of legal entities, which brings the authors back to the discussion on the introduction of the institution of legal entities criminal liability in the Russian Federation.

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