scholarly journals The Question of Reforming of System of Taxes and Fees of the Russian Federation in the Context of Establishment and Introduction of Resort Collecting Revisited

2018 ◽  
Vol 22 (3) ◽  
pp. 384-404
Author(s):  
Elena V Evsikova
Keyword(s):  
Russian Federation ◽  
Level Structure ◽  
Legal Regulation ◽  
Tax Law ◽  
Local Taxes ◽  
Legal Relationship ◽  
Research Problems ◽  
Stavropol Region ◽  
The Russian Federation ◽  
The Republic

Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of reforming of system of taxes and fees of the Russian Federation in the context of adoption of the Federal law of July 29, 2017 No. 214-FZ "About carrying out an experiment on development of resort infrastructure in the Republic of Crimea, Altai region, Krasnodar region and Stavropol region" is carried out. The purpose of the present article is the research and the analysis of the current state and also prospects and problems of reforming of system of taxes and fees of the Russian Federation in the context of establishment, introduction, collection and transfer of resort collecting as a payment for use of resort infrastructure, elaboration of specific proposals on improvements of standard and legal regulation of tax legal relationship in the specified sphere. For achievement of the designated research objective, the author carries out system statement of doctrinal approaches to such legal phenomena as "the tax system of the Russian Federation" and "the system of taxes and fees of the Russian Federation" on the basis of what existing are specified and own formulations of the specified legal categories are developed. At the same time, on the basis of the carried-out analysis of the existing tax law the place of resort collecting in the system of taxes and fees of the Russian Federation according to its three-level structure is defined. In this article, by means of a research of features of standard and legal regulation of system of regional and local taxes and fees of the foreign countries, next to the Russian Federation (on the example of Belarus, Kazakhstan, Moldova, Uzbekistan, Ukraine), the author carries out the analysis of various approaches of legislators to a problem of standard and legal regulation and fixing resort (hotel; tourist) collecting in the system of regional and local taxes and fees. During the conducted research the author comes to a conclusion about need of improvement of tax legal relationship for the sphere of establishment and introduction of resort collecting, first of all, definition and legislative fixing of the place of resort collecting in the system of taxes and fees of the Russian Federation and also develops the offers regarding introduction of amendments to the existing tax law of the Russian Federation.

scholarly journals PROCEDURE THE IMPLEMENTATION OF THE CONSTITUTIONAL PROCEEDINGS IN THE RUSSIAN FEDERATION AND IN THE REPUBLIC OF BELARUS

2016 ◽  
pp. 0-0
Author(s):  
Екатерина Ганичева ◽  
Ekaterina Ganicheva
Keyword(s):  
Soviet Union ◽  
Russian Federation ◽  
Former Soviet Union ◽  
Practical Interest ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Public Authorities ◽  
Constitutional Justice ◽  
The Russian Federation ◽  
The Republic

The article is devoted to the problems of development of legislation which determines the procedure of the constitutional proceedings, the procedural status and terms of participants’ activity in the Russian Federation and in the Republic of Belarus. Constitutional justice is a relatively new Institute in a legal system of Russia and other former Soviet republics. Conditions for its formation in the former Soviet Union have common as well as specific features. The comparison of the place and role of the constitutional court in system of public authorities and the procedural legal regulation of the constitutional justice is of obvious scientific and practical interest now because a clear, systematic regulation is very important for creating the conditions to allow objectively and comprehensively examine and resolve the constitutional conflict. Highlighting the characteristic features of the Federal constitutional law «On the constitutional Court of the Russian Federation» and the Law of the Republic of Belarus «On constitutional proceedings», the author comes to the conclusion about the necessity of development and specifying of the activity of the Constitutional Court of the Russian Federation by improving the using of traditional procedural-legal institutions taking into account the unique status of the highest judicial body of the constitutional control.

scholarly journals Revisiting the notion of “sustainable tourism” for legal regulation purposes in Russian Federation and Republic of Belarus

2020 ◽  
Vol 208 ◽  
pp. 06004
Author(s):  
Vitali Maksimeniuk ◽  
Roza Timakova
Keyword(s):  
Public Relations ◽  
Social Development ◽  
Russian Federation ◽  
Sustainable Tourism ◽  
Legal Regulation ◽  
Sustainable Tourism Development ◽  
Contemporary Issue ◽  
The Russian Federation ◽  
The Republic ◽  
Definition Of

The article considers theoretical aspects of a most important contemporary issue, i.e. modern approaches to sustainable tourism. The study shows the main relationships of the phenomenon with sustainable economic and social development. The research results in identification of the essential characteristics (signs) of sustainable tourism, i.e. for the legal regulation purposes. The concept of “sustainable tourism” for deliberate influence of the state on public relations in tourism using special legal means and methods was defined. The conclusions may improve the current regulatory framework of the Russian Federation and the Republic of Belarus. Changes and additions to the national laws on tourism are suggested and justified. They relate to introduction of the definition of the concept of “sustainable tourism” and inclusion of the principle of sustainable tourism development.

scholarly journals RULES ON INCHOATE CRIME IN THE CRIMINAL LEGISLATION OF THE REPUBLIC OF BELARUS

2016 ◽  
pp. 0-0
Author(s):  
Василий Некрасов ◽  
Vasiliy Nekrasov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Responsibility ◽  
Legal Regulation ◽  
Criminal Code ◽  
The Russian Federation ◽  
The Republic ◽  
Definition Of ◽  
Criminal Legislation ◽  
Tools And Techniques

The article analyzes the issues of differentiation of responsibility and norm design technique on inchoate crime in the criminal legislation of the Republic of Belarus. The author examines the legislative definition of preparation for a crime, attempted crime and voluntary renunciation of criminal purpose. As a result of the study the author has found out the main methods and means of legislative technique, used by the Belarusian legislator. These are abstract and casuistic methods, the terminology of the criminal law and several others. Comparison of legal regulation of norms on unfinished crime in the Criminal code of the Republic of Belarus and the Criminal code of the Russian Federation has allowed to identify gaps made by the legislators of both countries in application of specific tools and techniques of legislative drafting. Court practice of the Republic of Belarus in cases of preparation for a crime and attempted crime also was analyzed in present article. The author has evidentiated the means of differentiation of the responsibility for committing inchoate crime, used by the Belarusian legislator. The definitions “inchoate crime” and “stage of the crime” were also analyzed in present study. As a conclusion the author has made the recommendations for improving the criminal legislation of the Russian Federation and the Republic of Belarus on regulation of criminal responsibility for an inchoate crime.

scholarly journals Regional Features in the Legislation of the Republic of Mordovia on Education

REGIONOLOGY ◽  
2019 ◽  
pp. 290-309
Author(s):  
Anastasia I. Beliaikina
Keyword(s):  
Russian Federation ◽  
Open Data ◽  
Legal Regulation ◽  
Right To Education ◽  
Education Material ◽  
Regional Features ◽  
The Russian Federation ◽  
Constitutional Right ◽  
The Republic ◽  
The Right

Introduction. Education is of priority interest for the state. The future of Russia, its economic development, and the level of welfare in the society largely depend on its quality. Therefore, identification and study of the peculiarities of the legal regulation of the right to education in the regions of Russia is a relevant topic. The purpose of this paper is to investigate the legislation of the Republic of Mordovia on education, to identify whether consideration is given to socio-economic, national, geographical, ethnocultural, demographic and other features of the region when laws are made. Materials and Methods. The rules of the current legislation of the Russian Federation and the Republic of Mordovia on education were used as the materials for the study. Open data from municipal budgetary educational institutions of the Republic of Mordovia formed the information base of the research. The study employed the method of systemic and structural analysis, that of comparison, as well as the formal logical method. Results. The study has revealed the peculiarities of the region taken into account in the Republic of Mordovia in the process of rule-making in the field of education: the ethnic, economic, geographical, and socio-economic ones. It has been established that in the Republic of Mordovia additional guarantees are provided for the realization of the constitutional right to education: material support is provided to orphans and children left without parental care whose tuition is paid for from the federal or republican budget. Discussion and Conclusion. The research results made it possible to draw the conclusion that consideration of the peculiarities of Mordovia in regional legislation on education is at the appropriate level. Further research may be associated with identifying the regional features and introducing them into the legislation of the constituent entities of the Russian Federation. The data obtained will be useful to regional authorities and administrations of municipal districts when drafting regu­lations and drawing up programs for the development of education in the region.

scholarly journals Competing Norms on the Confiscation of Property in the Criminal and Criminal Procedure Legislation of the Republic of Belarus and of the Russian Federation

2020 ◽  
Vol 14 (6) ◽  
pp. 914-926
Author(s):  
Alexey Lukashov ◽  
Svetlana Sheveleva
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Liability ◽  
Criminal Procedure ◽  
Legal Regulation ◽  
Supreme Courts ◽  
Dual Nature ◽  
The Russian Federation ◽  
The Republic ◽  
Procedure Codes

The confiscation of property is a conventional measure of criminal law impact, therefore, it is included in different normative interpretations of all European states. The legal regulation of the confiscation of property changed in Belarus on July 19, 2019, when it was excluded from the system of punishments and ceased to be applied as a measure of additional punishment. The legislation preserved special confiscation of property acquired as a result of a crime or connected with committing a crime; at the same time, the scope of its application was broadened to include cases of exemption from criminal liability. Special confiscation is determined as a compulsory measure of criminal law character, and not a criminal law measure. A measure that is similar in its content — the confiscation of property — has been in force in Russia since 2006. The authors of the article describe the dual nature of confiscation provided for in the norms of the Criminal Codes and the Criminal Procedure Codes of both countries, as well as the legal ambiguity of these norms. They analyze the legal positions of the Constitutional and the Supreme Courts of Belarus and Russia on the problem of the correlation and application of competing criminal law and criminal procedure norms on confiscations, as well as the court practice of their application, which is contradictory and lacking in uniformity. They recommend how the above-mentioned norms of the Criminal and the Criminal Procedure Codes of Belarus and Russia could be amended. The authors also identify the positive and negative sides of normative regulation of confiscation in both countries and show how Russia and the Republic of Belarus could draw on the positive experience of one another: they give a positive assessment to the absence of a link between special confiscation of property and concrete articles of the Special Part of criminal legislation, as well as to the possibility of using the analyzed measure in cases of exemption from criminal liability without exoneration in Belarus law; Russian law poses a good example of regulating the possibility of seizing not only the property to be confiscated, but also money and other property whose value is proportionate to the value of the property to be confiscated in cases of its absence. It is proven that only the norms of criminal law could act as grounds for the confiscation of property in the Russian Federation (special confiscation in the Republic of Belarus). Criminal procedure norms should just regulate the procedure of applying the norms of criminal law on the confiscation of property (special confiscation).

scholarly journals TRANSPARENCY OF PUBLIC AUTHORITIES OF THE REPUBLIC OF CRIMEA IN THE CONDITIONS OF THE INFORMATION-ORIENTED SOCIETY

2020 ◽  
pp. 57-74
Author(s):  
Vladimir T. Kabyshev ◽  
◽  
Tamara V. Zametina ◽  
Elena V. Kombarova ◽  
◽  
...  
Keyword(s):  
Information And Communication Technologies ◽  
Russian Federation ◽  
Local Governments ◽  
Liberal Arts ◽  
Legal Regulation ◽  
Public Authorities ◽  
The Public ◽  
The Russian Federation ◽  
The Republic ◽  
State And Local

The problems of transparency as an economic, social, political and legal phenomenon attract the attention of scientists in various fields of liberal arts - economics, sociology, political science, and jurisprudence. In this article, the authors are primarily interested in legal and political aspects of this phenomenon, since the current Constitution of the country pays considerable attention to the issues of democratic organization of power and the institutions of participation of citizens in the management of state affairs. Describing the real state of transparency in the public authorities of the Republic of Crimea, both static (institutional, organizational) and dynamic (functional, procedural) aspects of this phenomenon are taken into account. The current Constitution of the Russian Federation 1993 does not have the concept of "transparency". The analysis of Russian legislation shows that the principle of transparency, even without being enshrined at the highest constitutional level, has been adequately reflected in federal laws and other regulations. Legislatively enshrined transparency, openness, publicity, accessibility of information together create a regime of transparency of the activities of the three branches of state and local government, ensure the access of citizens to information and determine the forms of interaction and cooperation of citizens and power institutions in this area. The authors emphasize that the principle of transparency plays an important role in the system of principles of the organization and functioning of the public authorities of the modern democratic state. Its further legislative development will promote the confidence of citizens in public authorities, establish the dialogue between the state and civil society, and strengthen anti-corruption measures. Legal regulation of openness, publicity, accessibility of information about the activities of public authorities is carried out within the framework of several legislative acts ("On the media," "On ensuring access to information on the activities of state and local governments" and others). It seems appropriate not only to generalize these norms but also to include other ones developing this institution within the framework of a single federal law on the transparency of state authorities in the Russian Federation. The authors believe that we need the measures to improve the effectiveness of the institu-tion of transparency, including, for example, the consolidation of criteria (indicators) of trans-parency of public authorities The study of the principle of transparency of public authorities in the Republic of Crimea shows that the new subjects of the Federation have created legal and organizational conditions for the implementation of the principle of transparency. Though, there are some problems including the lack of developed and accessible telecommunication infrastructure, the orienta-tion of the Crimean providers to Ukraine, formalism in the consideration of citizens' appeals, not always prompt and objective information about the activities of the authorities of the new subjects of the Russian Federation, the need to ensure information security, the development of cooperation between Crimean and foreign organizations in the field of information and communication technologies.

The modern judicial practice in the context of Budget policy and its impact on Constitution Court positions in tax law payments

2017 ◽  
Author(s):  
Христина Пешкова ◽  
Christina Peshkova
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Tax Law ◽  
Constitutional Court ◽  
Legal Practice ◽  
Judicial Practice ◽  
Budget Policy ◽  
The Russian Federation ◽  
Tax Payments ◽  
The Impact

The article analyzes trends in the impact of the financial and budget policy of the Russian Federation on the establishment of tax and non-tax payments, the content of the legal positions of the constitutional Court of the Russian Federation in terms of determining their nature. The author cites arguments both in favor and as a criticism of existing legal practice and tax-legal regulation.

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