scholarly journals Taxation of Grants in the Russian Federation

2021 ◽  
Vol 7 (4) ◽  
pp. 265-274
Author(s):  
A. E., Kanakova ◽  
D. Szpoper
Keyword(s):  
Russian Federation ◽  
Scientific Knowledge ◽  
Knowledge Analysis ◽  
Analysis And Synthesis ◽  
The Subject ◽  
The Russian Federation

The purpose of the article is to find out the peculiarities of grant taxation in Russia, depending on the subject composition of persons, implementing or attracted to the implementation of the grant. The article uses the following methods of scientific knowledge: analysis and synthesis, through which the provisions on grant taxation were first divided into constituent features and subsequently combined to formulate a position on the stated issue, also used the method of mental experiment, which allows to consider different options of taxation of persons involved in the implementation of grants. The result of this article was an indication of the absence or existence of an obligation to pay taxes on the grant for different entities: organizations and individuals as grant recipients and as entities involved in the implementation of the grant project. The decision to pay tax depends not only on which entity is the recipient of the grant, but also on which entity provides the grant. The existing approach to the solution of the considered question is characterized by complexity, biased differentiation criterion and requires correction.

scholarly journals Treasury Control of Budget Expenditures of the Russian Federation Constituent Entities: Practice and Optimization Opportunities.

2021 ◽  
Vol 27 (8) ◽  
pp. 1894-1910
Author(s):  
Marzhinat I. KANKULOVA ◽  
Sabina Z. OSMANOVA
Keyword(s):  
Russian Federation ◽  
Business Processes ◽  
Practical Interest ◽  
Budget Process ◽  
Labor Costs ◽  
Analysis And Synthesis ◽  
Automated Information System ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation

Subject. This article examines the business processes of treasury control in the course of authorizing budget expenditures of the subject of the Russian Federation. Objectives. The article aims to develop recommendations for improving the business processes of treasury execution of budget expenditures of the subject of the Russian Federation. Methods. For the study, we used the methods of formalization, analysis and synthesis, induction and deduction, comparison, observation, and other general scientific theoretical and empirical research methods. Results. The article identifies reserves for increasing the potential of treasury control of the financial body of the Russian Federation subject by modifying the functionality of the budget process automated information system. It offers recommendations to increase the number of transactions for which extensive documentary control is carried out, while reducing the labor costs for performing the same type of current operations. Conclusions and Relevance. The proposals to optimize treasury control are in line with the solution of common tasks for the development of modern technologies for budget execution based on digitalization and automation of budget procedures. The results obtained may be of practical interest to the financial authorities of the Russian Federation constituent entities (municipalities) that implement their budgets independently through the current budget account opened at the Federal Treasury.

scholarly journals Concerning the Legal Regulation of the Order of Weapon Issue to Judges in the Russian Federation

2019 ◽  
pp. 12-20
Author(s):  
Rinat Mikhailovich Karimov
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Legal Regulation ◽  
Legal Analysis ◽  
Safety Measures ◽  
Legal Provisions ◽  
The Social ◽  
Analysis And Synthesis ◽  
The Subject ◽  
The Russian Federation

In this article Karimov analyzes whether it is necessary to amend available safety measures in relation to judicial authorities of the Russian Federation. The aim of the research is to analyze the current order of weapon issue to judges in the Russian Federation. The object of the research is the social relations rising in the process of implementation of legal provisions about the order of weapon issue to judges in the Russian Federation. The subject of the research is the legal acts that regulate the order of weapon issue to judges in the Russian Federaton. The researcher analyzes kinds of weapons that can be issued to a judge upon his or her written inquiry. The research is based on the comparative legal analysis of previous provisions about the order of weapon issue to judges and legal provisions that have been implemented just lately. The analysis is also based on the use of such research methods as analysis and synthesis, generalisation and logical research method. The author of the article proves the idea that the legal specificiation of the order of weapon issue to judges in the Russian Federation will eliminate possibility of attacking judges or their family members. The author focuses on the gaps in relevant legal regulations and suggests to review and make changes in the current law that regulates the order of weapon issue to judges. 

scholarly journals FEATURES OF THE LEGAL STATUS OF MINOR PARENTS

2020 ◽  
Vol 5 (3(72)) ◽  
pp. 53-57
Author(s):  
A.I. Mamoshin
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Scientific Article ◽  
Knowledge Analysis ◽  
Legal Situation ◽  
The Family ◽  
Analysis And Synthesis ◽  
The Status ◽  
The Russian Federation ◽  
Comprehensive Study

Background. The purpose of this scientific article is a comprehensive study of some peculiarities of the legal situation of minor parents under the family legislation of the Russian Federation. Methods of scientific research have drawn up general-theoretic methods of knowledge: analysis and synthesis, derivation and induction, as well as a method of prediction. Private-legal methods include formal-logical and legaldogmatic methods. The results of scientific knowledge are that the author analysed the peculiarities of the legal status of minor parents and identified some gaps in the current legislation concerning the implementation of the rights and obligations of minor parents Conclusions. Summing up the work, we concluded that it is necessary to make some changes to the current legislation and recognize the status of minor parents as a significant basis for recognizing minor citizens as fully capable.

scholarly journals On the peculiarities of the regional lawmaking process

2020 ◽  
pp. 25-38
Author(s):  
Olga Anatolevna Fomicheva
Keyword(s):  
Russian Federation ◽  
Process Analysis ◽  
Legal Regulation ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
The Status ◽  
The Subject ◽  
The Russian Federation ◽  
Legislative Initiative ◽  
The Right

The subject of this research is practice of the constituent entities of the Russian Federation applied in legal regulation of lawmaking process. Analysis is conducted on legislation of the constituent entities of the Russian Federation regarding the establishment of their rights to realization of the legislative initiative. The author’s arguments on carrying out the analysis of regional legislation with regards to establishment of a circle of subjects with the right of legislative initiative are grounded on the scholars’ opinion that the status of the subject of realization of legislative initiative is special. The fact of recognition of the subject of lawmaking process as a subject of legislative initiative is a juridical fact bot only for acquisition of the right to introduction of a bill, but also guarantees for participation in lawmaking process of the parliament. Therefore, establishment of a circle of subjects with the right of legislative initiative is crucial in determination of peculiarities of the regional lawmaking process. Application of the general scientific methods of analysis and synthesis, allowed arranging the circle of the subjects of lawmaking process into groups, as well as formulate a conclusion on the specificities of setting rules for the lawmaking process realized in constituent entities of the Russian Federation. The philosophical methods of cognition of legal reality allowed determining the general rules of lawmaking process, summarize the acquired data, and comprehensively examine the research materials. Having analyzed the practice of legal regulation, the author identified the flaws in terminology used in practice of the constituent entities of the Russian Federation. Recommendations are made to pay closer attention to ambiguity of legislation in some regions of the Russian Federation. A conclusion is formulated on the positive experience that can become an example for other constituent entities of the Russian Federation in setting rules for the lawmaking process.

scholarly journals Award policy: types of awards for the municipal authorities

2020 ◽  
Vol 4 (2) ◽  
pp. 85-98
Author(s):  
Ekaterina S. Shugrina
Keyword(s):  
Russian Federation ◽  
System Analysis ◽  
Legal Method ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation ◽  
Policy Types ◽  
Municipal Level

The subject of the research is the establishment and application of official awards at the municipal level of government, including award legislation and the practice of its application. The purpose of the article is to confirm or disprove the hypothesis of an existence of an award policy and system of awards for the municipal level of government in Russia. The methodological basis of the research is the general scientific dialectical method of cognition (such as methods of analysis and synthesis, abstraction and concretization, induction, deduction and analogy), as well as the method of monitoring of legal acts, historical and legal method, system analysis. The main results of the research. A comprehensive analysis of existing regulations and description the general contours of the award policy for the municipal level of government were made. The following classification of awards applicable to municipal authorities can be distinguished. By type of award: honorary titles, medals, distinctions and incentives, as well as grants and prizes. Depending on the subject that establishes the award: state, municipal or public awards; moreover, you should distinguish between awards established by a public legal entity (award of the Russian Federation, of the constituent entity of the Russian Federation, a municipality) or a separate public authority. Depending on the subject receiving the award (the awarding subject): awards that are established both for the municipality as a whole, and for individual officials or other employees of local self-government bodies; a separate category consists of awards provided for the territorial bodies or their representatives. Currently, there is no single document outlining the system of awards of the Russian Federation. Conclusions. Monitoring of normative legal acts of local self-government bodies has shown that it is quite rare to find documents that regulate the award policy of a municipality. There is practically no award policy for local government bodies or their officials, as well as awards for contributions to the development of local self-government.

scholarly journals On the Legal Regulation of Science

2021 ◽  
Vol 3 (3) ◽  
pp. 16-44
Author(s):  
Gennady Shepelev
Keyword(s):  
Russian Federation ◽  
Scientific Knowledge ◽  
Legal Regulation ◽  
Scientific Activity ◽  
Legal Documents ◽  
Production And Consumption ◽  
The Subject ◽  
The Russian Federation ◽  
The Government ◽  
Market Relations

The analysis of legal documents in the field of science is carried out. The main areas of analysis include the following blocks: the subject of the scientific sector; the main participants in the process of production and consumption of scientific knowledge, their market and non-market relations; the management system of the scientific sector, including provision of the resources to the scientific sector. The analysis of the existing documents (laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, orders of ministries, etc.) was carried out for each of the selected blocks. The influence of the legal documents on the solution of certain issues of the organization of scientific activity is analyzed, and possible directions for improvement regulatory legal acts to optimize the functioning of the scientific sector are proposed.

scholarly journals Status of the prosecutor in the arbitration proceedings

2020 ◽  
pp. 74-83
Author(s):  
Artem Aleksandrovich Kovalev
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Case Law ◽  
Procedure Code ◽  
Analysis And Synthesis ◽  
Arbitration Procedure ◽  
The Subject ◽  
The Russian Federation ◽  
Improvement Of Legislation

The object of this research is the questions of determination of legal status of the prosecutor participating in arbitration proceedings, and problematic aspects pertaining to exercise of his powers in reference to arbitration with a claim, as well as entering the proceedings in accordance with Part 5 of the Article 52 of the Arbitration Procedure Code of the Russian Federation. The subject of this research is the materials of prosecutorial law enforcement practice and case law, as well as the norms of arbitration procedure and civil procedure legislation. The following methods were applied in the course of this work: formal-logical, comparative analysis, comparison, analysis and synthesis, systemic and structural analysis for the purpose of studying separate elements of the legal status of the prosecutor. The author conducted a comprehensive research of the legal status of the prosecutor who participates in arbitration proceedings. A conclusion is drawn that the prosecutor’s status can be defined as a government representative in his participation in the proceeding upon the initiative, or in entering the proceedings in accordance with Part 5 of the Article 52 of the Arbitration Procedure Code of the Russian Federation. In order to determine the legal status of the prosecutor, the author analyzed the powers assigned by the Arbitration Procedure Code of the Russian Federation, as well as describes separated aspects that ate not regulated by the Arbitration Procedure Code of the Russian Federation. Recommendations are given on the improvement of legislation that establishes the mechanism of exercising powers of the prosecutor in the arbitration proceedings.

scholarly journals The arbitrariness of criminal punishment (the example of fine)

2018 ◽  
Vol 2 (3) ◽  
pp. 135-141
Author(s):  
V. M. Stepashin
Keyword(s):  
Russian Federation ◽  
Current System ◽  
Criminal Code ◽  
Legal Interpretation ◽  
Criminal Punishment ◽  
Judicial Practice ◽  
Analysis And Synthesis ◽  
The Subject ◽  
State Coercion ◽  
The Russian Federation

The subject. The paper deals with the problem of arbitrariness of criminal punishment in case of replacement of fine with other types of criminal penalties.The purpose of the paper is to identify the criteria to replace the fine to more severe kind of punishment.Methodology. The author uses the methods of analysis and synthesis, as well as dialectic approach. The formal-legal interpretation of the Criminal Codes and of the Russian Federation researches of familiar criminalists is also used.The main results and scope of their application. The arbitrariness of repression as its indicator means the possibility of changing the quality, quantity and (or) intensity of repression depending on the convicted person's compliance with the imposed regime, including the replacement of the assigned measure of state coercion with a more severe one.The author proposes a new version of pt. 5 of art. 46 of the Criminal Code of the Russian Federation. A new model of the consequences of non-payment of a penalty involves the observance of several conditions: 1) every sanctions, including penalty of a fine, should be submitted to the alternative punishment; 2) every sanction, including a penalty of fine and imprisonment, should be submitted to the "intermediate" punishment; 3) selecting the replacement of punishment should be due to unpaid fines and to provide a factual and not a formal toughening of punishment; 4) should establish the possibility of replacing the fine with imprisonment in proportion to the unpaid amount of the fine.The results of research may be used as the basis of correction of the Criminal Code of the Russian Federation and judicial practice. The paper may also inspire new researches concerning replacement of criminal punishment.Conclusions. The current system of replacing the fine does not correspond to the idea of saving repression. The new scheme of replacement of criminal punishment proposed in the paper is less arbitrary.

Peculiarities of protection of subjective rights in the case of property confiscation

2020 ◽  
Vol 2020 (4) ◽  
pp. 54-61
Author(s):  
Kseniya Filipson ◽  
Nikolay Ryabinin
Keyword(s):  
Russian Federation ◽  
Criminal Code ◽  
State Ownership ◽  
Main Research ◽  
Judicial Practice ◽  
Analysis And Synthesis ◽  
Full Compensation ◽  
The Subject ◽  
The Russian Federation ◽  
Subjective Rights

The purpose of the research is a general theoretical examination of confiscation as an intersectoral category of law, as well as revealing and scientifically-based solving urgent problems that arise in the field of protection of subjective rights in the case of the compulsory seizure of illegally possessed property. The main research methods are the following: structural and systematic, formal and legal, comparative and legal methods, logical analysis and synthesis, as well as the collection of information through the study of monographs, textbooks, materials of judicial practice on the subject under study. The article examines the features of the confiscation of pledged property. The authors make a conclusion that it is inadmissible to use the institution of compulsory succession in the case of the seizure of illegally possessed property. The use of compulsory legal succession leads to the significant violation of the subjective rights of particular government bodies and the state in general. This is expressed in the impossibility of full compensation for harm caused by corruption crimes. The main results of the study can be formulated in the form of proposals aimed at changing the legislation and the practice of its application. First, it is proposed to secure the inadmissibility of confiscation in cases of illegal possession of seized property and to introduce the following amendments to the Criminal Code: Article 104.4 of the Criminal Code of the Russian Federation «Compulsory confiscation of property»: «1. Compulsory gratuitous withdrawal from illegal possession of a person by turning into state ownership on the basis of a conviction is not confiscation...» Secondly, it is proposed to reword Art. 104.1 of the Criminal Code of the Russian Federation as follows: «1. Confiscation is a compulsory gratuitous seizure of property from the owner and its conversion into state ownership on the basis of a conviction. The following property is subject to confiscation: ... «Thirdly, it is proposed to complement the Civil Code of the Russian Federation with Article 347.1 «Pledgee’s Guarantees upon Termination of Pledge».

scholarly journals CONSTITUTIONAL AND LEGAL ASPECT OF THE LEGAL EXPERIMENT OF MIGRATION REGULATION IN THE RUSSIAN FEDERATION AND GERMANY

2019 ◽  
Vol 7 (5) ◽  
pp. 1031-1034
Author(s):  
Marina V. Markhgeym ◽  
Alevtina E. Novikova ◽  
Evgeniy E. Tonkov ◽  
Vladimir I. Yevtushenko ◽  
Goar G. Zagaynova
Keyword(s):  
Russian Federation ◽  
Scientific Knowledge ◽  
Legal Aspect ◽  
German Law ◽  
Migration Policy ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
Teachers And Students ◽  
General Scientific ◽  
The Russian Federation

Purpose: The article is devoted to the study of the features of the migration policy implemented in the Russian Federation as a kind of legal experiment. Methodology: The methodological basis of the study was a set of the following methods of scientific knowledge – General scientific methods (analysis and synthesis), private scientific methods (formal legal and comparative legal). Result: The author analyzes normative acts, including by-laws of both the Russian Federation and its constituent territories. The analysis of the existing regulatory normative approaches to the regulation of migration in Germany is also given. At the same time, the author offers his vision of the possible implementation of German law in the Russian Federation. Applications: This research can be used for universities, teachers, and students. Novelty/Originality: In this research, the model of Constitutional and Legal Aspect of the Legal Experiment of Migration Regulation in the Russian Federation and Germany is presented in a comprehensive and complete manner.

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