scholarly journals LEGAL SUPPORT OF STATE INTERESTS IN THE TAX SPHERE (CONCEPTUAL ASPECT)

2020 ◽  
Vol 24 (2) ◽  
pp. 293-313
Author(s):  
Levon M. Narinyan
Keyword(s):  
Goal Setting ◽  
Russian Federation ◽  
Systematic Approach ◽  
The State ◽  
Tax Law ◽  
Tax System ◽  
Scientific Methods ◽  
Tax Revenues ◽  
Legal Method ◽  
The Russian Federation

At the heart of the problem under consideration there is a conditional paradox with taxes in the minds of people. It consists in that everyone understands that taxes must be paid, but in the minds of many people taxes are perceived as an unnecessary duty. The reason for this contradiction, in our opinion, lies in the unsolved deep problems connected with the existing deficiencies in the taxation mechanism, inadequate manifestation of the goal-setting in the tax activity of the state, and in the absence of a balance of private and state interests in the field of taxation, which generally negatively affects the state of the economy and in general life of society. In our opinion, in order to identify ways to overcome these shortcomings, several new elements should be formulated in the concept of tax law. First, it is necessary to expand the range of elements included in the object of legal support of tax revenues by considering a number of external and internal factors that determine the nature of taxation. Primarily, it envolves taking into account the interests of all participants in the tax sphere, including the whole society as a beneficiary of tax revenues. In this regard, efforts have been made to identify the essential nature of the category of state interests as an element of the dialectical relationship between personal, public and state interests, and on this basis to determine the criteria and substantial elements of the states activities goal-setting, which must be guided by in taxation, being simultaneously a separate tax law institution. The role of balancing the interests of the state and taxpayers is highlighted as a principle of ensuring the interests of the state in the tax system and at the same time as a criterion for proper goal-setting within the framework of the system involving principles of financial and legal support of state interests in tax sphere. The foundations of the procedure for establishing goal-setting as a special legal institution in the tax law system are highlighted; unresolved issues of the legal status and functioning of authorized state entities obliged to ensure state interests in this area are identified. The theoretical significance of the work lies in that it analyses the content, development and main features of the manifestation of the state interests in the field of taxation, formulates a proposal to introduce the goal-setting institution in-to the doctrine of tax law as a way to ensure the interests of the state in the process of regulating tax relations. Understanding of the tax according to its social nature as a way of monetary participation of society members in solving common affairs is proposed. At the same time, tax is a matter of concern for the personal interests of a payer about solving common problems. It is this factor that should determine the order of its legal regulation. Since conclusions and provisions proposed in the work are based on the application of interest in all its forms, which has not yet been worked out in tax law, additional studies on this topic are required. The theoretical basis of the study are the provisions on the institution of goal-setting, which assumes a focus on achieving state interests in functioning of the tax system of the Russian Federation. The research methodology is based on general scientific methods (analysis, synthesis, description, systematic approach), particular scientific methods (formallegal, comparative-legal, historical-legal), and other techniques. The analysis method allows to rethink the methodological aspects, and theoretical and conceptual approaches to the concept of state interests in tax sphere assist to formulate and clarify some of its features. The systematic approach contributs to the disclosure of the holistic conceptual nature of goal-setting as a separate institution of tax law. The application of the formal legal method makes it possible to analyse the current legislation of the Russian Federation and the practice of its application in the field of tax legal relations regarding ways to achieve a balance of interests between a taxpayer and the state. Application of the historical - legal method allows to identify features inherent in realization of the state interests in the tax sphere.

scholarly journals CONSTITUTIONAL LEGAL RESPONSIBILITY FOR CRIMES AGAINST STATE UNITY AND TERRITORIAL INTEGRITY OF RUSSIA

2018 ◽  
Vol 2 (2) ◽  
pp. 25-39
Author(s):  
Svyatoslav Vyacheslavovich Ivanov
Keyword(s):  
Russian Federation ◽  
The State ◽  
Legal Responsibility ◽  
Territorial Integrity ◽  
Scientific Methods ◽  
Existing Problems ◽  
Naturalized Citizens ◽  
Legal Method ◽  
General Scientific ◽  
The Russian Federation

The subject. The article is devoted to the issues of constitutional legal responsibility for crimes against the state unity and territorial integrity of the Russian Federation.The purpose of the article is to reveal the actual problems of constitutional legal responsi-bility for crimes against the state unity and territorial integrity of the Russian Federation.The methodology of the study includes general scientific methods (analysis, synthesis, com-parative method, description) as well as particular academic methods (formal-legal method, interpretation of legal acts).Results, scope. The article contains the analysis of the position of the state unity and territorial integrity of the Russian Federation among the objects of constitutional legal and crim-inal legal support. The specific features of constitutional legal responsibility for crimes against the state unity and territorial integrity of Russia are determined. Actual problems of constitutional legal responsibility of the President of the Russian Federation, Russian cit-izens, refugees, electoral candidates for crimes against its state unity and territorial integ-rity are revealed.Conclusions. It is necessary to improve the current constitutional legislation in order to elim-inate the existing problems of constitutional legal responsibility for crimes against the state unity and territorial integrity of the Russian Federation. For this purpose it is necessary to add the grounds for impeachment of the President of the Russian Federation by the fact of commission of crime against its state unity and territorial integrity. It is also necessary to eliminate the legal inequality of citizens formed as a result of the introduction of constitu-tional and legal responsibility of naturalized citizens for committing crimes defined by law.

scholarly journals Judicial Protection of Taxpayer’s Rights and Appeal Against Actions of Tax Authorities

2020 ◽  
Vol 6 (1) ◽  
pp. 287-291
Author(s):  
A. Dontsova ◽  
E. Dolmatova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Final Stage ◽  
Legal Aspects ◽  
The State ◽  
Priority Rules ◽  
Tax System ◽  
Tax Revenues ◽  
The Russian Federation ◽  
Judicial Protection

The tax system is of great importance in ensuring the existence of the state through tax revenues to the budget. At the same time, the tax sphere of the state defines a certain range of duties and responsibilities to taxpayers and tax authorities. The article deals with theoretical and legal aspects of judicial protection of taxpayer’s rights and appeals against actions of tax authorities under the norms of the Tax code of the Russian Federation. The article considers the importance of the tax system for the state in the sphere of ensuring tax revenues to the budget, the emergence of tax disputes between tax subjects and tax authorities, different directions of ways to protect the rights and freedoms of the taxpayer. Within the framework of judicial protection, specific types and grounds of judicial protection are studied, as well as priority rules for judicial consideration of tax disputes. The article analyzes the law enforcement practice of tax disputes and identifies the objects of appeal by the taxpayer. The procedure for appealing decisions and actions of the tax authority, which is regulated by article 138 of the tax code, is considered in more detail. The final stage is to summarize the above topic.

THE BASIC DIRECTIONS OF PERFECTION OF TAX SYSTEM

2018 ◽  
Author(s):  
Вера Шумилина ◽  
Vera Shumilina ◽  
Анастасия Борзых ◽  
Anastasia Borzykh ◽  
Александр Трандофилов ◽  
...  
Keyword(s):  
Russian Federation ◽  
The State ◽  
Functional Characteristics ◽  
Tax System ◽  
The Russian Federation

The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.

scholarly journals Right to life and possible interference in its implementation: Constitutional and legal aspect

2021 ◽  
Vol 21 (4) ◽  
pp. 453-457
Author(s):  
Marina L. Voronkova ◽  
Keyword(s):  
Death Penalty ◽  
Russian Federation ◽  
Legal Aspect ◽  
The State ◽  
Human Embryos ◽  
Right To Life ◽  
Legal Method ◽  
The World ◽  
The Russian Federation ◽  
The Right

Introduction. The problems of realizing the right to life are relevant to varying degrees in all countries of the world. Their importance can hardly be overestimated, since the preservation of a full-fledged family, society and the state as a whole depends on their solution. The article examines the problems associated with abortion, surrogacy, the development of biotechnology, death penalty, and analyzes the legislative experience of various states and Russia in these areas. The purpose of the study is to conduct a comprehensive analysis of the problems arising in connection with the realization of the right to life and its possible restrictions. In the course of studying the problems, both general scientific and special legal methods were used: historical and dialectical methods, methods of analysis and synthesis, as well as the comparative legal method. Theoretical analysis. Russia (RSFSR) was the first country in the world to legislate in 1920 to allow abortion. According to the author, artificial termination of pregnancy solely at the request of a woman (without taking into account medical and social factors) causes irreparable harm to society, especially given the difficult demographic situation in modern Russia. In addition, this does not correspond to the guiding thesis of responsibility to future generations, enshrined in the preamble to the Constitution of the Russian Federation. In the context of realizing the right to life, each state faces a problem related to death penalty. Can a state, where the right to life is guaranteed, take the life of criminals? Apparently, each state should decide this issue based on the extent to which a particular crime poses a threat to society, a threat to life and health of people. Results. In our opinion, in countries with liberal legislation in relation to abortion, such as Russia, it is necessary to prohibit abortion at the request of a woman, since in this case the woman’s desire violates the right to life of an unborn child. The state should protect the right to life from the moment of conception, not birth, but this is a long process that should lead to an extensive interpretation of Part 2 of Art. 17 of the Constitution of the Russian Federation by the Constitutional Court of the Russian Federation. In addition, Russia needs to pay attention to the legislative experience of Germany and France in relation to surrogacy. In these countries, the legislator has clearly substantiated why surrogacy is in fact a crime against the family. In these countries, surrogacy is criminalized. Also, with the development of biotechnology all over the world, the problems of IVF and cryopreservation of human embryos are acute. This problem can also be solved at the level of legislation by allowing IVF only to married couples (man and woman) who cannot give birth to a child, and by limiting the number of fertilized eggs to a minimum, so that later the issue of destroying unclaimed embryos is not resolved. In general, it seems that in a mature society that wants to develop and tries to prevent the destruction of its state, it is necessary to protect the right to life by all possible legislative methods.

CONSTITUTIONAL RESPONSIBILITY DETERMINATION AS A LEGAL RESPONSIBILITY TYPE: ON THE ISSUE STATEMENT

2018 ◽  
pp. 133-140
Author(s):  
N.E. Sadokhina
Keyword(s):  
Russian Federation ◽  
Special Kind ◽  
The State ◽  
Legal Responsibility ◽  
Constitutional Court ◽  
Legal Method ◽  
Legal Nature ◽  
The Russian Federation ◽  
Legislative Changes ◽  
The Stability

The relevance of the research topic is due to the uncertainty of the provision of constitutional responsibility in the system of legal responsibility types. The study purpose is to the legal nature analysis of constitutional and legal responsibility, allowing it to be viewed as a form of legal responsibility. The conducted research is based on general scientific analysis methods, deduction, and also private law – the formal legal method. So, on the basis of the analysis of the current legislation and law-enforcement practice, we conclude that the political and legal nature of constitutional responsibility is special. On the one hand, it is a form of legal responsibility and is applied to subjects of constitutional responsibility in cases provided for by constitutional norms. On the other hand, it helps to regulate relations that arise in the sphere of public administration, ensure the stability of the functioning of the state apparatus. It is established that this feature explains also the fact that constitutional responsibility can occur not only in case of an offense, but also in case of lawful behavior. It is determined that for consideration of the constitutional responsibility as a special kind of legal responsibility it is necessary to introduce a special procedural order of calling to account, including in particular the procedure for appealing the dissolution of the State Duma, giving the Constitutional Court of the Russian Federation the powers to consider such cases. And it is also necessary to fix a list of circumstances that may form the basis for a decision on mistrust in the Constitution of the Russian Federation. The conclusion is made that these legislative changes will underline the specificity of constitutional and legal responsibility and leave no doubt about its status as a kind of legal responsibility.

scholarly journals Criminal liability for illegal implementation of medical and pharmaceutical activity: comparative analysis of legislation of the post-Soviet states

2021 ◽  
pp. 35-45
Author(s):  
Ekaterina Dmitrievna Sungurova
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Criminal Law ◽  
Criminal Liability ◽  
Criminal Code ◽  
Scientific Methods ◽  
Legal Norms ◽  
Legal Method ◽  
Pharmaceutical Activity ◽  
The Russian Federation

The goal of this research consists in comparison of the normative legal acts that regulate the questions of criminal liability for illegal implementation of medical and pharmaceutical activity in Belarus, Armenia, Kazakhstan, Azerbaijan, Kyrgyzstan, and the Russian Federation. The article employs the general scientific methods of cognition: analysis, synthesis, generalization. For identification of differences in the content of the corresponding legal norms, the author applies the comparative legal method, which consists in comparative analysis of the normative legal acts of the post-Soviet states. The research materials contain the norms of criminal law, as well as normative legal acts in the sphere of licensing. The novelty of this work consists in the fact that pursuit of ways to improve the national criminal law, the author assesses the possibilities of reception of certain provisions of the foreign legislation. The article explores the approaches towards systematization of crimes for illegal conduct of medical and pharmaceutical activity in the Criminal Code. The conclusion is made on the three approaches of the legislators towards establishment of origin of the object of crime. Analysis is performed on the current state of the practice of constructing criminal law sanctions of the norms on liability for illegal implementation of medical and pharmaceutical activity. The common feature of the Russian, Belarusian, Armenian, Kazakh, Azerbaijani, and Kyrgyz law consists in imposition of a fine as the basic punishment. The size of penalties are compared. It is proposed to expand the sanction of the Article 235 of the Criminal Code of the Russian Federation with an additional penalty in form of revocation of right to hold a certain post or conduct a particular activity for a certain period of time.

scholarly journals Maintenance of unity and territorial integrity of Russia: some constitutional legal problems

2018 ◽  
Vol 2 (1) ◽  
pp. 91-103
Author(s):  
Svyatoslav V. Ivanov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Legal Regulation ◽  
The State ◽  
Territorial Integrity ◽  
Legal Method ◽  
The People ◽  
Legal Space ◽  
The Russian Federation ◽  
State Registration

The subject. The article is devoted to the analysis of public authorities’ activities in order to strengthen unity of domestic legal space and the people of Russia with regard to constitutional legal support of the state unity and territorial integrity of the Russian Federation.The purpose of the article is to make a critical analysis of implementing a system that consists of constitutional legal rules and procedures of regulatory impact on the unity of domestic legal space and the people of Russia with the aim of increasing the effectiveness of their implementation.The methodological basis of the study includes general-scientific methods (analysis and syn-thesis, system-structural approach) as well as academic methods (formal-legal method, method of interpretation of legal acts).Results, scope. Consistent constitutional legal support of the state unity and territorial integrity of the Russian Federation requires elimination of defects and gaps in legal regulation and improvement of law enforcement practice. In particular, it is necessary to eliminate the practice of denial of a state registration of political parties on insignificant formal grounds in order to implement guarantees of the unity of the people of Russia.Conclusions. The consistent strengthening of the unity of domestic legal space and the people of the Russian Federation is of paramount importance to the constitutional and legal support of its state unity and territorial integrity. It is necessary to eliminate a number of legal defects and to make law enforcement practice more effective in order to implement these constitutional values.

scholarly journals Tax planning as an effective method to reduce the tax burden of organizations in the Russian Federation

2020 ◽  
Vol 210 ◽  
pp. 13007
Author(s):  
Elena Sivolapenko ◽  
Ekaterina Sapozhnikova
Keyword(s):  
Cost Effectiveness ◽  
Economic System ◽  
Russian Federation ◽  
Tax Planning ◽  
The State ◽  
Planning Method ◽  
Tax Burden ◽  
Tax System ◽  
Tax Regimes ◽  
The Russian Federation

Taxes are an integral part of the economic system, not only of any state, but also of each individual organization. The influence of the tax system on the state and development of the economy is an indisputable fact. Tax planning is an effective tool to reduce the tax burden of organizations in the Russian Federation. However, today it is not a recognized method of reducing the costs of an organization, despite its cost-effectiveness, legality and stability. The purpose of this article is to study the tax planning method as an effective tool to reduce the tax burden used by organizations in the Russian Federation. The result of the study is the analysis of the calculations of the tax burden of the organization when applying various tax regimes provided for by the current legislation for individual entrepreneurs.

scholarly journals Ensuring national security: political-legal aspects

2021 ◽  
pp. 26-41
Author(s):  
Grigorii Aleksandrovich Maistrenko
Keyword(s):  
Foreign Policy ◽  
National Security ◽  
Russian Federation ◽  
Social Relations ◽  
Security Policy ◽  
Political Stability ◽  
National Interests ◽  
Scientific Methods ◽  
Legal Method ◽  
The Russian Federation

National security issues are crucial, multifaceted, and integral phenomena of social and political life of the country. This article explores the normative legal framework that regulates this sphere of social relations. The article presents an analysis of the features of legal support for national security as a problem of stabilizing society. Analysis is conducted on the peculiarities of legal support of national security as the problem of stabilization of society. The author notes that the national security policy, first and foremost should be aimed at ensuring geopolitical interests of the Russian Federation, its sovereignty, political stability, and progressive socioeconomic development. Research methodology employs complex and systemic approaches; systemic, functional, historical general scientific methods; analysis and synthesis as private scientific methods; formal-legal analysis of normative legal acts; and comparative legal method. It is claimed that in the sphere of domestic policy, the key prerequisite for achieving the protection of national interests should consists in unification of the nation in order to solve spiritual, cultural and material tasks due to the overall sustainability and consent in the country, nonviolent resolution of domestic social conflicts; while in the sphere of foreign policy – planning and implementation of foreign policy actions from the perspective of ensuring national interests. The author gives practical recommendations for further improvement of national security system of the Russian Federation.

Sign in / Sign up

Export Citation Format

Share Document