scholarly journals THE LEGAL PROBLEMS OF INFORMATION EXCHANGE IN SYSTEM OF TAX AUTHORITIES

2018 ◽  
Vol 1 (4) ◽  
pp. 46-55
Author(s):  
Kirill Maslov

The subject. The article is devoted to legal issues in the regulation of relations on information exchange between departments of the Federal Tax Service of Russia and their officials.The purpose of the article is to determine the legal basis, allowing the effective exchange of tax information between tax authorities.The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (interpretation of legal acts, formal-legal method).Results, scope. Information interaction of bodies of tax administration along with General principles of information exchange, shall further be based on the principle of maximum accessibility to bodies of tax administration existing tax information. Information must be transmitted by officials of these bodies to each other by applying the maximum number of forms of interaction. It is not only the planned transfer of certain data, but prompt replies to queries; unification of formats of information used (in the future, if technically possible, a unified information system to allow remote access to every employee of all departments); support workers one bodies the activities of other specialists; coordination of control activities; joint seminars (conferences).Conclusions. A security feature of the standards for the exchange of information in the system of tax administration, will be fully realized only when along with an indication of the type of information to be found who, in what organ and in what order must pass, and what will be the liability for violation of the rules.

2018 ◽  
Vol 2 (3) ◽  
pp. 29-42
Author(s):  
S. Ivanov

The subject. The paper is devoted to the issues of the system of constitutional legal guarantees of unity, stability and consistency of the Russian legal system, the problems of their effective implementation.The purpose of the paper is to reveal the actual problems of constitutional legal support of the unity, stability and coherence of the Russian legal system.The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (formal-legal method, interpretation of legal acts).Results, scope of application. It is revealed that the constitutional legal support of unity, stability and consistency of the Russian legal system occurs by means of action of two types of special constitutional legal guarantees: conflict and competence ones. A number of problems of effective support of the unity, stability and consistency of the domestic legal system are identified. The problems include gaps and other defects of constitutional regulation, the lack of a legal mechanism to ensure the supremacy of the foundations of the constitutional system and others.Conclusions. There is a number of amendments to the existing constitutional legislation proposed to solve the identified problems.


2018 ◽  
Vol 2 (4) ◽  
pp. 25-29
Author(s):  
D. Avdeev

The subject. The paper is devoted to the constitutional basis of modern legal policy.The purpose of the paper is to confirm or disprove the hypothesis that constitutional concept of legal policy is necessary basis of reform of legal relations between constituent entities in federative state.The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (formal-legal method, interpretation of legal acts).The main results, scope of application. The emergence and further development of a legal policy based on constitutional provisions and norms continues to impact significantly on the organization of state and local authorities. Democracy, federalism, republicanism and legalism are the four components that can form the basis for the development of the doctrinal conception of legal policy aimed to the strategic development of these constitutional axiomatic postulates. In Russia there is no clearly defined "road map", which is based on the strategic planning of the constitutional system. The Constitution of the Russian Federation contains enough inaccuracies of both legal and technical and substantive nature.Conclusions. It is necessary to develop a concept of legal policy. Such concept is necessary basis of reform of legal relations between constituent entities in federative state.


Author(s):  
Aleksey Nikolaevich Kaldyshev

The subject of this research is the work of the Council of Border Troops' Commanders on combating illegal migration at the external borders of the CIS member-states. The conducted analysis determines the practical components of main efforts and separate results of the activity of the Council of Border Troops' Commanders. However, the dynamic changes in situation and forms of illegal activity at the external borders of CIS member-states obligates the border and law enforcement authorities to act using the advanced technologies. Research methodology includes the combination of general scientific methods, such as systemic analysis and summarization of scientific concepts. The main conclusions consists in recommendations of improvement of the system of information exchange between the bodies of sectoral cooperation on combatting illegal migration at the external borders of CIS member-states, with consideration of the existing experience of the bodies of sectoral cooperation, as well as the experience of other international organizations and foreign countries.


2021 ◽  
Vol 118 ◽  
pp. 04018
Author(s):  
Ruslan Mikhailovich Ushakov ◽  
Vladimir Nikolaevich Gavrilov

The research is aimed at structuring doctrinal developments on the stated topic, comparing them with the related Russian and foreign practices and formulating their own scientific position. The subject of the research is the legal relationship arising in connection with a) the right to make a sole will and b) the determination by the spouses subject to the joint will of the corresponding rights and obligations for a heir. In the course of the study, the dialectical method, general scientific methods of analysis, synthesis, analogy as well as the systemic method were used; special legal methods were used, in particular, the comparative approach. The problem of civil law regulation of the institution of will, and in particular of the joint will of spouses, with the comparative legal method was analysed. As a result, the authors, on the basis of an analysis of the current domestic and foreign civil legislation, have developed ways to solve the identified problems by making appropriate changes to the civil legislation. In particular, the concept of a classic will has been formulated and substantiated. It was established that the mandatory provision concerning the loss of effect of a joint will in the event of a marriage being declared invalid after the death of one of the spouses violates the legitimate interests of a bona fide spouse, and therefore it was proposed to supplement the civil legislation with provisions that would allow the court to keep such a will in force. It has been substantiated that the Russian legislator needs to supplement the legal structure of the institution under research by allowing to draw up a joint will of spouses in extraordinary circumstances. The novelty of the research lies in the proposal to amend the articles of the current civil legislation in order to secure the possibility of making a sole will with electronic or any other technical aids.


Author(s):  
Elena Yur'evna Eseva

This article explores the problem of exercising the constitutional guarantee of the freedom of labor. Analysis is conducted on the current Russian legislation in comparison with the legislation of the Soviet period in the area of regulation of questions of the freedom of labor. Functionality of the institution of the freedom of labor is viewed on the practice of Russian reality and its compliance with the norms of international law. The questions of the freedom of labor are also examined in a number of foreign countries. The author reveals the flaws in the Russian legal framework on the subject matter, and makes recommendations for amending the current legislation. Research methodology leans on the comparative-legal method, as well as such general scientific methods as historical, linguistic and others. The scientific novelty of this article is defined by the absence within the domestic legal science of comprehensive legal research of the entirety of problems related to constitutional guarantee of the freedom of labor. An attempt is made to carry out a comparative study of the international normative regulation of relations in the area of the freedom of work with the norms established in the Constitution of the Russian Federation.


Author(s):  
Karina Zalcmane ◽  
Marina Kameņecka-Usova

Sport law as a highly developed complex branch of law regulates legal relations related to the subject of the different branches of law. Liability for violation of rights, non-performance or improper performance of duties is the basis of criminal, administrative, disciplinary and civil liability. However, there is another type of liability and sanctions provided for violation of sport rules. Nevertheless, no commonly accepted opinion has still been formed whether sports liability is a new type of legal liability or not. Therefore, the aim of the research paper, through general scientific methods (mono­graphic method, analytical method, historical method, comparative method, induction deduction) and methods of interpreting legal norms (grammatical, historical, teleological and systemic methods) is to determine the concept and content of sport liability. To reach the proposed aim, the authors of the study have formulated the concept and signs of sports liability, determined the types of a sports offense, analysed non-standard cases that outside the sports industry would not be subject to any liability and have identified main types of sports sanctions.


2019 ◽  
pp. 83-88
Author(s):  
E. N. Valiev ◽  
E. N. Veysov

The importance of the subject of this study is attributable to the need of developing the theory and practice of formation of bank marketing, its features and new trends associated with this concept. Prospects for the development of banks and their ability to quickly and efficiently address new challenges presented by the market can be determined through modern forms, methods of management and creative use of financial marketing opportunities.Aim. The presented study aims to examine the specific aspects, principles, conditions, factors of emergence, and prospects for the development of bank marketing and forms of its management in modern economic conditions.Tasks. The authors identify the major trends and perspective directions in the development of bank marketing in Azerbaijan at the current stage.Methods. As its methodological and theoretical basis, this study uses a systems approach to the analysis of its subject, conceptual approaches outlined in the works of Azerbaijani, Russian, and foreign scientists in the field of bank marketing. These methods are used to determine the essence of bank marketing, present the types and organization of marketing research, and identify the characteristic traits, new forms, and directions for the development of bank marketing.Results. The study uses general scientific methods of cognition in various aspects to identify characteristic traits, trends, and new directions of bank marketing. A review of scientific publications shows that academic papers tend to focus on general conceptual approaches to the practical application of marketing. The authors believe that the issues of organization of a comprehensive bank management system, its implementation based on innovations in the promotion of banking products and services in the financial market, and substantiation of channels for their distribution among consumers are insufficiently explored. This makes the subject of this study extremely relevant due to the inevitable optimization of the organizational structure of banks through comprehensive implementation of the marketing system.Conclusions. Theoretical and practical issues of bank marketing are examined. As a result, the specific features and characteristic traits of this mechanism, conditions and factors for its emergence, and its prospects in the context of the digital economy are analyzed.


Eduweb ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 181-193
Author(s):  
Vira Mizetska ◽  
Olena Sierykh ◽  
Hanna Savchuk ◽  
Diana Yevtimova ◽  
Oleh Synieokyi

The aim of the study is to characterize the impact of the COVID-19 pandemic on the administration of the educational process on the examples of legal and linguistic-didactic aspects. The object of the study is systemic and functional changes in science and education under the influence of the COVID-19 pandemic. The subject of the study is public relations in the field of education and science in their legal and linguistic-didactic aspect under the influence of the COVID-19 pandemic. Research methods are general scientific and special scientific methods, in particular, system-structural, formal-legal, hermeneutic; methods of analysis, synthesis. As a result of the research, the peculiarities of administration of educational processes in the conditions of COVID-19 in the aspect of mechanisms of legal support of activity of bodies of education and science, linguodidactics were formulated; the characteristic of systemic changes in the sphere of education which have occurred under the influence of the distribution of a coronavirus is carried out; describe the main approaches contained in the current scientific literature to solve the above problems.


Author(s):  
Svetlana Pavlovna Basalaeva

The subject of this research is the legal relations on corruption prevention in organizations from the perspective of anti-corruption and labor legislation, as well as law enforcement practice. The author employs a general scientific method of dialectical cognition, as well as a number of private scientific methods: technical-legal, system-structural, formal-logical (deduction, induction, determination and divisions of concepts). The article analyzes the four aspects of responsibility of an organization to undertake measures for preventing corruption: 1) circle of measures; 2) form and methods for establishing measures; 3) content of measures; 4) legal consequences of failure to deliver or unacceptable delivery) of the responsibilities for undertaking measures. The author describes the risks of the employer in organization of anti-corruption policy, as well as formulates the proposals on proper discharge of anti-corruption duties by an organizations in accordance with the following aspects: 1) the need to develop and undertake all measures established in the Part 2 of the Article 13.3 of the Law “On Corruption Prevention”; 2) the local normative acts should represent the form of anti-corruption measures; 3) the criterion for establishing anti-corruption responsibilities of the employees relates to their work function and rules of conduct in the organization; 4) proper discharge of responsibilities for undertaking anti-corruption  measures is an essential condition for exemption from liability set by the Article 19.28 of Code of the Russian Federation on Administrative Offenses of the Russian Federation.


2021 ◽  
Vol 5 (S2) ◽  
pp. 708-721
Author(s):  
Oksana A. Telep ◽  
Inna V. Balashenko ◽  
Pavlo P. Fedaka ◽  
Liudmyla I. Ukhach ◽  
Yelizaveta M. Sivak

The relevance of the subject matter derives from the fact that communication is one of the oldest institutions of humanity and plays a crucial role in modern society. The authors used general scientific methods such as generalisation, analysis and integration of elements of the concept of conventional communication as well. The purpose of the study is to define the essence of the models of socio-cultural transformation, as well as the characteristics and features of the development of socio-cultural activities. The study analyses how socio-cultural content functions in social communication; the key theoretical thesis of the functionality message is identified. The study discusses the models that influence socio-cultural transformation on the global level and make changes both in the global cultural space and in the cultural space of countries, communities, and people in particular. The study proposes means to strengthen the innovative potential of Ukrainian culture. The authors emphasise that the phenomenon of communication culture requires in-depth theoretical and methodological studies of the problems of its design and support. 


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