scholarly journals JUDICIAL PRECEDENT AS A SOURCE OF TAX LAW

2018 ◽  
Vol 2 (2) ◽  
pp. 20-24
Author(s):  
Karina Aleksandrovna Ponomareva
Keyword(s):  
Theoretical Analysis ◽  
Russian Federation ◽  
Legal Consciousness ◽  
Tax Law ◽  
Growing Up ◽  
Legal Method ◽  
The Subject ◽  
The Russian Federation ◽  
Very High

The subject. The article is devoted to analysis of the role of the judicial precedent in the system of sources of tax law.Aim. The aim of this paper is to analyze the essence of national and international judicial precedents in the area of tax law.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope. The role of judicial precedent in the system of sources of modern tax law is con-sidered in the article. Although the precedent in the Russian Federation as a source of law is not formally recognized, but actually used, its role in tax law is very high. The judicial precedent can be confidently recognized as the source of the tax law of Russia. In this case, courts often take on not only the role of interpreters of law, but their decisions act as a legal doctrine.Conclusions. The author comes to the conclusion that the role of decisions of courts, especially the highest courts, is growing, up to giving them signs of a precedent interpretation.

Human Rights Activities as a Function of the Prosecutor’s Office

2020 ◽  
Vol 3 ◽  
pp. 88-93
Author(s):  
K.N. Golikov ◽  
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
The State ◽  
Main Function ◽  
Federal Law ◽  
The Subject ◽  
The Russian Federation ◽  
The Law

The subject of this article is the problems of the nature, essence and purpose of prosecutorial activity. The purpose of the article is to study and justify the role of the human rights function in prosecutorial activities in the concept of a modern legal state. At the heart of prosecutorial activity is the implementation of the main function of the Prosecutor’s office – its rights and freedoms, their protection. This means that any type (branch) of Prosecutor's supervision is permeated with human rights content in relation to a citizen, society, or the state. This is confirmed by the fact that the Federal law “On the Prosecutor's office of the Russian Federation” establishes an independent type of Prosecutor's supervision-supervision over the observance of human and civil rights and freedoms. It is argued that the legislation enshrines the human rights activities of the Prosecutor's office as its most important function. It is proposed to add this to the Law “On the Prosecutor's office of the Russian Federation”.

The Subject of a Crime Under Part 1 of Art. 282 of the Criminal Code of the Russian Federation

2021 ◽  
Vol 7 ◽  
pp. 87-92
Author(s):  
E. G. Bykova ◽  
◽  
A. A. Kazakov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Code ◽  
Practical Significance ◽  
Constitutional Court ◽  
Scientific Publications ◽  
Legal Method ◽  
The Subject ◽  
The Russian Federation ◽  
Administrative Code

The change in the disposition of Part 1 of Art. 282 of the Criminal Code of the Russian Federation led to questions from law enforcement officers about from what moment a person is considered to be held administratively liable and what to mean by the commission of a similar act. The article carries out a systematic legal analysis of the provisions of the Criminal Code of the Russian Federation and the Administrative Code of the Russian Federation, as well as the position of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation in order to formulate proposals for solving the indicated problems. The fundamental method was dialectical. The formal legal method was used in the study of regulations governing certain aspects of the legal assessment of unlawful acts that take into account administrative precedence. Using a comparative legal method, a distinction was made between situations where a person was ordered to be held administratively liable and an administrative penalty was imposed. Scientific publications on the subject were analyzed. It was concluded that the current version of Part 1 of Art. 282 of the Criminal Code of the Russian Federation, containing a formally indefinite legal category, raises the problem of calculating the one-year period during which a person can be prosecuted under this norm if there is an administrative precedence. In addition, it is justified that a «similar act» should be understood only as an administrative offense, responsibility for which is provided for in Art. 20.3.1 Administrative Code of the Russian Federation. The use of criminal law by analogy is unacceptable, therefore, it is proposed to amend the disposition of Part 1 of Art. 282 of the Criminal Code to eliminate the identified gap. The problem identified could be the basis for further scientific research. The practical significance is due to the fact that the positions formulated by the authors can be taken into account in the process of improving criminal law, when amending the relevant explanations of the highest court in this category of cases in order to form a unified practice of applying criminal law.

scholarly journals Cluster Policy in the Russian Federation: A Сase Study of Industrial Clusters

2018 ◽  
Vol 37 (2) ◽  
pp. 61-75 ◽  
Author(s):  
Irina Rodionova ◽  
Tatiana Krejdenko ◽  
Cezary Mądry
Keyword(s):  
Russian Federation ◽  
Russian Literature ◽  
Industrial Clusters ◽  
Cluster Policy ◽  
Role Of The State ◽  
The Subject ◽  
The Russian Federation ◽  
Spatial Diversification ◽  
Low Efficiency

Abstract The article describes cluster policy in the Russian Federation regarding industrial clusters. In the first part, the authors explain the definitions of basic concepts related to clusters that are used in Russia, the features of cluster policy in the light of European experiences, and bring closer the Russian literature on the subject. In the second part, they distinguish and describe five stages of cluster policy in Russia. In the third part, they present basic quantitative data describing clusters in Russia, including their spatial diversification, the number of entities creating clusters, employment, etc. A particular role of the state in creating clusters and subsequent cluster policy programs is described, paying attention to their low efficiency.

scholarly journals From the Constitution of the Russian Federation to an order: particularities of departmental rule-making in health care

2021 ◽  
Vol 2021 (2) ◽  
pp. 70-76
Author(s):  
Antonina Chuprova
Keyword(s):  
Health Care ◽  
Russian Federation ◽  
Research Problem ◽  
Medical Organization ◽  
Domestic Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Federal Laws ◽  
Rule Making

The relevance of the research is based on the role of special orders of the Ministry of Health about the realization of citizens’ rights to available and qualitative medical care by providing patients with the opportunity to choose a medical organization. Problems arising in connection with the untimely delivery of health care arise from the contradictions in the provisions of regulations that occupy different places in the hierarchy of domestic legislation. The formulation of the research problem is conditioned by the subject of the analysis, which does not only reflect the existing contradiction between departmental orders in the health care system of the Constitution of the Russian Federation and the provisions of current federal legislation, but allows us to resolve the problems of their correlation, on the basis of which a serious transformation of the not yet patient-oriented normative framework in the health care sector should take place. The objective of the study is to formulate proposals for improving the current legislation that defines the rights of citizens in the field of healthcare. Based on the results obtained, conclusions were drawn, according to which it is advisable to adjust certain provisions of departmental regulations, taking into account the rights of patients, which they are endowed with by the Constitution of the Russian Federation and federal laws in the field of health care. Based on the criminological aspect of violations in the normative acts hierarchy by departmental orders, we can speak about the emergence of a new group of corruption risks.

scholarly journals Jurisdiction over claims made against public-legal institutions

2020 ◽  
pp. 1-8
Author(s):  
Nikolay Basmanov ◽  
Andrei Vladimirovich Ilin
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Practical Importance ◽  
Legal Regulation ◽  
Legal Institutions ◽  
Legal Method ◽  
Procedure Code ◽  
Arbitration Procedure ◽  
The Subject ◽  
The Russian Federation

This article discusses the question of territorial jurisdiction over claims made against public-legal institutions (Russian Federation, constituent entities of the Russian Federation, municipal formations). The subject of this research is the current procedural norms regulating the questions of jurisdiction, and the established law enforcement practice. Attention is turned to the existence of gaps in legal regulation of the question of jurisdiction over claims made against public-legal institutions in the Civil Procedure Code of the Russian Federation and Arbitration Procedure Code of the Russian Federation. The authors analyze the established approaches in law enforcement practice towards solution of the aforementioned problem. Methodological framework includes the comparative-legal method and such formal-logical methods, as analysis, synthesis and induction. The relevance and practical importance are substantiated by the subject of research – the law enforcement practice formed by the Russian judicial authorities over the recent years. The conclusion is made on the need for elimination of the existing gap in the normative-legal regulation by amending the current procedural legislation.

scholarly journals LEGAL PRINCIPLES OF THE AUSTRIAN TAX SYSTEM’S REGULATION

2016 ◽  
Vol 1 (6) ◽  
pp. 0-0
Author(s):  
Оксана Журавлева ◽  
Oksana Zhuravleva
Keyword(s):  
Russian Federation ◽  
Federal State ◽  
Legal Principles ◽  
Federal States ◽  
Tax Legislation ◽  
Eurasian Economic Union ◽  
The Subject ◽  
The Russian Federation ◽  
Supranational Regulation

According to the Concept of the Foreign Policy of the Russian Federation, the establishment of the Eurasian Economic Union is a priority for Russia. It is necessary to take into account the experience of other federal states through the integration model’s creation. Austria is a federal state like the Russian Federation. The analysis of the Austrian experience in tax regulation including the implementation of supranational regulation rules in the national legislation may help to plan successful strategies. The article is focused on the legal basis for taxation in Austria. The subject of the research is the legal principles of taxation regulation, its dynamics, system and sources of tax legislation. The author concludes that 2015/2016 tax reform will change the implementation mechanisms of principles of federalism and justice. The research identifies tendencies for strengthening the role of federal regulation in taxation, harmonization of taxation procedures, revision of the economic model of taxation of physical persons’ incomes.

Increasing of the Role of Social Security in Taxing Personal Income As an Instrument for Smoothing the Spatial Polarization of Regions

2018 ◽  
Vol 6 (3) ◽  
pp. 59-64
Author(s):  
З. Сеферова ◽  
D, Seferova
Keyword(s):  
Social Security ◽  
Russian Federation ◽  
Low Income ◽  
Financial System ◽  
Personal Income ◽  
Tax Rate ◽  
Subsistence Minimum ◽  
The Subject ◽  
The Russian Federation

The subject of the study is taxation as an instrument for regulating the processes occurring in the functioning of the country’s financial system. The subject of the study is the taxation of incomes of individuals operating in the Russian Federation. The tax rate on income of individuals at the rate of 13%, established in our country is socially unfair with regard to low-income citizens of the country. In this connection, there arises the need either to free the income of a citizen from the tax equal to the subsistence minimum, or to apply a special taxation regime based on coefficients that reduce the level of taxation.

scholarly journals The viewpoint of health care supervisors on the role of Russian Federal Service for Oversight of Consumer Protection and Welfare for In intersectoral cooperation on the problems of health protection of the population within the subject of the Russian Federation

2020 ◽  
Vol 99 (5) ◽  
pp. 430-435
Author(s):  
Natan G. Korshever ◽  
Sergey A. Sidelnikov ◽  
Yuliy R. Dorfman
Keyword(s):  
Health Care ◽  
Russian Federation ◽  
Consumer Protection ◽  
Regional Level ◽  
Health Protection ◽  
Health Determinants ◽  
Intersectoral Cooperation ◽  
The Subject ◽  
The Russian Federation

The aim of the work has been the investigation of the viewpoint of health care supervisors on the role of Russian Federal Service for Oversight of Consumer Protection and Welfare in intersectoral cooperation on the problems of health protection of the population within the subject of the Russian Federation. Material and methods. There has been carried out an anonymous questioning of 405 health care supervisors, including 126 experts. Besides, there have been analyzed the materials of annual national reports of the Administration of the Federal Service for Oversight of Consumer Protection and Welfare in the Saratov region “On the state of sanitary-epidemiological well-being of the population in the Russian Federation”. Results. There has been determined a list of 23 sectors engaged in health care of the population at the regional level - 13 relatively more significant (basic) and 10 relatively less significant sectors. Federal Service for Oversight of Consumer Protection and Welfare Russian is one of the basic sectors. There has been established the significance of cooperation of the sector “Federal Service for Oversight of Consumer Protection and Welfare Russian” with other engaged structures. A wide spectrum of 37 health determinants has been detected. There have been obtained the data which make it possible to determine two directions of health care optimization at the regional level. The first direction is associated with purposeful influence of the engaged sectors on health determinants. To achieve this aim there has been established the possible influence of each sector, Russian “Federal Service for Oversight of Consumer Protection and Welfare” in particular, on each of the considered health determinants. This will make the formation of prophylactic programs significantly easier due to transformation of this process into a purposeful and structured process. The second direction is conditioned by the fact that optimization of any process is possible on the basis of evaluation of the initial state of the process, and evaluation is based on corresponding informative indices. These 38 indices of the effectiveness of intersectoral cooperation on the problems of health protection of the population have been established, and the significance of Russian Federal Service for Oversight of Consumer Protection and Welfare’s influence on each of these indices has been determined. At establishment of an insufficient level of corresponding indices, the sector “Russian Federal Service for Oversight of Consumer Protection and Welfare’s has been brought to optimization. Conclusion. The results of mentioned investigation may be realized in activities for health protection of the population within the subject of the Russian Federation, and in professional training of authorized employees of the engaged sectors.

scholarly journals Sources of Formation of Legal Positions of Russian Highest Judicial Bodies

2021 ◽  
pp. 130-142
Author(s):  
Mariia Viktorovna Globa
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Legal Doctrine ◽  
Judicial Practice ◽  
Legal Method ◽  
The Supreme Court ◽  
The Russian Federation

The present study is devoted to determining the place and role of legal positions of higher judicial bodies of Russia (judicial legal positions) in the mechanism of legal regulation. Let us specify in advance that the author means the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation (taking into account the 2014 amendments made to the legislation concerning the liquidation of the Supreme Arbitration Court of the Russian Federation) as the higher judicial bodies of Russia. Establishing the meaning and role of judicial legal positions in the mechanism of legal regulation is carried out by the author of this study through the analysis and demonstration of the main sources of formation of legal positions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation. In this regard, the author of this work identifies as sources of formation of judicial legal positions: legal and non-legal. Non-legal sources of formation of legal positions of the highest courts of Russia differ from the legal ones in the fact that initially they do not have material expression, exist in the abstract, however, have no less importance for the process of formation of judicial legal positions. To the legal sources of creating legal positions of the highest judicial bodies of Russia the author includes: formal sources of law, current legal practice, legal doctrine. As non-legal sources of formation of legal positions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation are: the inner conviction of a judge and professional legal consciousness of a judge. The author of this scientific research consistently reveals the importance and role of each source of formation of judicial legal positions. The conducted study of the most significant sources of formation of judicial legal positions allowed to better understand the place of legal positions of higher courts of Russia in the legal system and their role in legal regulation, which is reduced not just to the interpretation of judicial acts, but also to the formation of new legal provisions, which ultimately form a uniform judicial practice. Methodological basis of the study consisted of: analysis, synthesis, comparative-legal method, deduction, induction and other ways of knowledge used in science. Scientific conclusions and proposals contained in this work may serve as a basis for further theoretical study of the problems of judicial legal positions and used in the activities of legislative and law enforcement bodies.

scholarly journals Stagnation of Social Partnership in Russia

2020 ◽  
Vol 16 (1) ◽  
pp. 70-74
Author(s):  
Oleg V. Neterebskiy
Keyword(s):  
Russian Federation ◽  
Social Partnership ◽  
The Past ◽  
Social Risks ◽  
Social Standards ◽  
Role Of The State ◽  
The Social ◽  
The Subject ◽  
The Russian Federation

The Object of the Study. The system of social partnership in the Russian Federation. The Subject of the Study. Agreements of the social partnership system of the Russian Federation at various levels (federal, territorial, sectoral). The Purpose of the Study. Identification of trends and main causes of changes in the agreements of the social partnership system in the Russian Federation at various levels and their impact on basic social standards. The Main Provisions of the Article. The author analyzes the agreements of the federal, sectoral and territorial levels of the social partnership system of the Rossiyskaya Federatsiya in chronological dynamics and examines the causes and trends of stagnation of social partnership The analysis of specific obligations of the parties to the agreements, shows a departure from the positive practices developed in the past shows the declarativity of social partnership agreements of the last period and the increasing role of the state while reducing the influence of civil society institutions and related social risks.

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