scholarly journals Legal collisions for establishing tax benefits on land tax (the example of the Free port of Vladivostok)

2020 ◽  
Vol 3 (4) ◽  
pp. 51-62
Author(s):  
Svetlana M. Mironova
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Economic Status ◽  
Federal Regulation ◽  
Federal Level ◽  
Local Taxes ◽  
The Russian Federation ◽  
Free Port ◽  
Tax Benefits ◽  
Port Of Vladivostok

The subject. The analysis of the establishment of land tax benefits for residents of the Free Port of Vladivostok by municipalities is carried out.The purpose of the article is to determine the feasibility of establishing land tax benefits for residents of the Free Port of Vladivostok (FPV) by the municipalities themselves or to confirm the need for federal regulation of the establishment of such benefits by the Tax Code of the Russian Federation.The methodology of the study includes the analysis of municipal legal acts on the establishment of land taxes in municipalities that are parts of the FPV.The main results and scope of their application. Due to the limitation of powers of municipalities located in territories with special legal status, one of the powers that such municipalities exercise is the establishment of local taxes and fees, as well as local tax benefits for residents of such territories. In most cases, such benefits provided at the federal level, so municipalities only “exercise the will” of the federal legislator by imposing a local tax on their territory. Due to the absence of federal regulation, tax benefits on local taxes will be established at the discretion of local authorities, which may lead to competition and unequal economic conditions for residents. So, for residents of the Free Port of Vladivostok (which includes 22 municipalities located in five constituent entities of the Russian Federation) in the absence of federal regulation, the municipal entities themselves will establish land tax benefits, which in practice leads to differentiation in the payment of land tax in the territory of the Free Port of Vladivostok. All municipalities that are parts of the FPV are divided into three groups: 1) a land tax exemption has been established in the municipalities of the first group; 2) the municipalities of the second group has not established a land tax benefit; 3) the municipalities of the third group have a zero land tax rate. It is necessary to establish a common list of benefits on the territory of the FPV by the Tax Code of the Russian Federation with the possibility of expanding such benefits at the regional and municipal levels, taking into account local characteristics.Conclusions. Municipalities establish the land tax benefits in different ways, and such situation leads to an unequal economic situation for residents of FPV. In order to remove competition between municipalities and due to the significance of the goals that the state sets for itself, creating territories with special economic status, it seems necessary to establish a typical list of benefits on such territories at the federal level by the Tax Code of the Russian Federation with the possibility of expanding such benefits at regional and municipal level according to local circumstances.

scholarly journals Activity of the constituent entities of the Russian Federation in the area of traditional medicine: good or harm?

2020 ◽  
pp. 11-24
Author(s):  
Kseniya Igorevna Korobko
Keyword(s):  
Traditional Medicine ◽  
Russian Federation ◽  
Social Relations ◽  
Legal Status ◽  
Legal Regulation ◽  
Federal Legislation ◽  
Present Stage ◽  
Federal Level ◽  
The Russian Federation

This article analyzes the legal regulation of social relations in the area of traditional medicine on the level of constituent entities of the Russian Federation at the present stage. The author examines the normative legal acts with regards to traditional medicine on the federal and regional levels. A conclusion is made that federal legislation regulates a limited number of questions in the field of traditional medicine; thus legal regulation in this sphere is virtually delegated to the constituent entities of the Russian Federation. At the same time, legislation fundamentally differs from region to region, so is the legal status of the participants of legal relations. The scientific novelty consists in formulated conclusions on the need for amending the current legislation for the purpose of consolidation on the federal level of universal requirements to exercising activity by all subjects of traditional medicine. Such recommendations would allow ensuring unity of legal status of the subjects of legal relations in the area of traditional medicine throughout the Russian Federation.

The doctrine of the financial and legal status of municipalities in the Russian Federation and its implementation

2021 ◽  
Author(s):  
Svetlana Mironova
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Economic Status ◽  
Law Students ◽  
Budget Process ◽  
Rural Settlements ◽  
Public Authorities ◽  
The Social ◽  
The Russian Federation ◽  
Municipal Level

The monograph forms the doctrine of the financial and legal status of municipalities and identifies the features of its implementation in the Russian Federation at the present stage. The structure of the financial and legal status of the municipality as a whole is comprehensively presented, its elements are defined, their detailed characteristics are given; the features of the implementation of the financial and legal status of certain types of municipalities (urban and municipal districts, municipal districts, urban and rural settlements, etc.), those of them that have a special legal status (single-industry towns, BUT, science towns) or are located on the territory with a special economic status (territories of advanced socio-economic development, the free port of Vladivostok), as well as within the framework of inter-municipal cooperation and the development of urban agglomerations are indicated; a system of guarantees for the implementation by municipalities is established its financial and legal status. Particular attention is paid to the disclosure of the social block of the financial and legal status of municipalities, represented by the mechanism of citizens' participation in the financial activities of municipalities, including the involvement of citizens in the budget process at the municipal level and the implementation of public financial control over local finances. For researchers, teachers, postgraduates and law students, employees of public authorities and local self-government.

scholarly journals Human Rights Activities of Human Rights Commissioners: Issues and Prospects

2020 ◽  
Vol 10 ◽  
pp. 76-80
Author(s):  
Dmitriy E. Gulyaev ◽  
Keyword(s):  
Human Rights ◽  
Russian Federation ◽  
Legal Status ◽  
The State ◽  
Federal Legislation ◽  
Federal Level ◽  
Foreign Countries ◽  
The Subject ◽  
The Russian Federation

The article analyzes the problems that are currently being actively discussed by state authorities in the implementation of human rights activities by the Ombudsman in the Russian Federation and ombudsmen in the subject of the Russian Federation. The article contains suggestions for solving the problem of the lack of legal mechanisms for the transfer of powers by ombudsmen to other representatives during inspections of complaints received from citizens of the Russian Federation. The results of the analysis of the legislation of foreign countries are presented, on the basis of which the model of a special official of the Ombudsman suitable for Russia is substantiated, which is designed to increase the effectiveness of human rights activities. It is proposed to establish at the federal level the Institute of Deputy Ombudsman and provide for the possibility of establishing such an institution at the level of subjects of the Russian Federation. Deputies will be elected respectively by the State Duma of the Federal Assembly of the Russian Federation and the legislative (representative) bodies of subjects of the Russian Federation and will have legal status similar to ombudsmen. In this regard, it is proposed to amend the current federal legislation. The article also substantiates the position of the need to expand the range of powers of the Ombudsmen in the subjects of the Russian Federation in relation to territorial authorities, the activities of which are controlled by the President of the Russian Federation.

scholarly journals DIRECTIONS FOR IMPROVING THE LEGAL SUPPORT OF PUBLIC SERVICE IN THE SUBJECT OF THE RUSSIAN FEDERATION Part II

2020 ◽  
Vol 35 (3) ◽  
pp. 50-55
Author(s):  
E.B. Abakumova ◽  
Keyword(s):  
Russian Federation ◽  
Public Service ◽  
Legal Status ◽  
Constitutional Rights ◽  
Legal Analysis ◽  
Public Office ◽  
Federal Level ◽  
Existing Problems ◽  
The Subject ◽  
The Russian Federation

On the basis of theoretical and legal analysis, the types of restrictions on constitutional rights established in connection with the replacement of public offices of a subject of the Russian Federation were determined, and the existing problems and contradictions in this area were indicated. It is shown that the current legislation does not separate the restrictions of constitutional rights in the sense of part 3 of article 55 of the Constitution of the Russian Federation and the immanent limits of the rights of citizens who hold public office in a subject of the Russian Federation. The paper also draws attention to the gap in Russian legislation in terms of disciplinary liability of persons holding public positions in the Russian Federation for violations of anti-corruption requirements. The article substantiates the need for regulatory consolidation at the Federal level of other types of disciplinary responsibility, in addition to dismissal due to loss of trust. In addition, regional laws that establish the basis for the legal status of persons who hold public positions in various authorities of the Russian Federation should include rules that oblige authorized persons to take decisions on the application of disciplinary measures in established cases.

scholarly journals Legal regulation of the work of tour guides, guides-interpreters and guides-instructors: the experience of the constituent entities if the Russian Federation and prospects for federal regulation

2020 ◽  
pp. 1-12
Author(s):  
Aleksei Savichev
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Tourism Industry ◽  
Federal Regulation ◽  
Federal Law ◽  
Federal Level ◽  
Legal Norms ◽  
Tour Guides ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the legal norms regulating the work of tour guides, guides-interpreters and guides-instructors in the Russian Federation. The author analyzes the positions of the Federal Law of 11.24.1996 No.132-FZ “On the Basics of Tourism in the Russian Federation” and draft Federal Law No.864169-7 “On Amendments to Separate Legislative Acts of the Russian Federation for the Purposes of Improving Legal Regulation of Tour guides, Guides-Interpreters and Guides-Instructors”, as well as regional normative legal acts, establishing requirements on mandatory of voluntary accreditation of these specialist in particular constituent entities if the Russian Federation. The author concludes that the systems existing in the separate constituent entities if the Russian Federation for accreditation of tour guides, guides-interpreters and guides-instructors require improvements. Solution of the problem is seen in organization of the work of the aforementioned subjects of the tourism industry by establishing uniform legal regulation on the federal level. The result of the analysis of the draft Federal Law No.864169-7 produced a number of proposals aimed at improving separate aspect of legal regulation of the work tour guides, guides-interpreters and guides-instructor.

The Legal Status of Cryptocurrencies in the Russian Federation

2018 ◽  
Vol 11 (2) ◽  
pp. 129-137 ◽  
Author(s):  
E. L. Sidorenko
Keyword(s):  
Civil Rights ◽  
Russian Federation ◽  
Legal Status ◽  
Virtual Currency ◽  
Content Analysis Method ◽  
Crypto Currency ◽  
The Subject ◽  
The Russian Federation ◽  
Historical Comparative ◽  
Definition Of

The paper focuses on the definition of the legal status of the cryptocurrency in the framework of the current Russian legislation. The subject of the research is the principal scientific and practical approaches to determining the object of civil rights and the object of acquisitive crimes in terms of their adaptability to cryptocurrencies. The purposes of the work were the search for a universal algorithm for resolving civil disputes related to the turnover of the crypto currency, and the qualification of the virtual currency theft (fraud). By using historical, comparative legal and dialectical methods as well as the content analysis method parallels between cryptocurrencies and individual objects of civil rights (a thing, property rights, other property) were drawn, and a number of options for qualifying the actions related to the non-repayable withdrawal of the cryptocurrency were proposed. Finally, the paper analyzes the draft laws prepared by the RF Ministry of Finance and the Central Bank of the Russian Federation and presents the author’s vision of the prospects for legalizing the cryptocurrency as an object of civil rights.

Ensuring the security of critical information infrastructure: the powers of the federal government bodies of the Russian Federation

2019 ◽  
Author(s):  
Ilia Pavlovich Mikhnev ◽  
Svetlana Vladimirovna Mikhneva
Keyword(s):  
Information Security ◽  
Federal Government ◽  
Russian Federation ◽  
Legal Status ◽  
Information Infrastructure ◽  
Critical Information ◽  
Security Service ◽  
Presidential Decree ◽  
Computer Attacks ◽  
The Russian Federation

The article discusses the competences and powers of the state authorities of the Russian Federation within their legal status in the field of ensuring the security of critical information infrastructure. Some functions and authorities in the field of information security have changed in a number of federal executive bodies. In particular, the Federal Security Service, on the basis of a presidential decree, is authorized to create a state system for detecting, preventing and eliminating the consequences of computer attacks on information resources of the Russian Federation. However, not all rights and obligations are enshrined; a number of powers cause the duality of the legal status of certain federal bodies of state power. The clarity and unambiguity of securing the rights and obligations of state bodies authorized in the field of information security are guarantees for effectively ensuring the security of important information infrastructure facilities.

The Certainty of the Legal Status of Court Secretary and Court Clerk in Federal Courts

2020 ◽  
Vol 6 ◽  
pp. 26-34
Author(s):  
E. V. Gerasenko ◽  
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
System Analysis ◽  
Civil Service ◽  
Federal Courts ◽  
Scientific Methods ◽  
Level Of Education ◽  
Additional Qualification ◽  
The Status ◽  
The Russian Federation

Employees of the federal courts' apparatus, in accordance with the current regulations, are public civil servants. In practice and in existing scientific research there is an approach to determining the legal status of this category of public servants through their duties, without specifying the specific requirements for candidates for the position to be filled. The purpose of this study is to define additional qualification requirements to be imposed on the applicant for the position of State Civil Service «Court Secretary» in court, in addition to those contained in the Federal Law «On State Civil Service of the Russian Federation» and orders of the Judicial Department of the Supreme Court of the Russian Federation. The tasks of this work are to study the theoretical foundations of the concept of «status of a State civil servant », to compare federal legislation, decrees of the President of the Russian Federation, decisions and other acts of ministries and departments in the field of the State civil service in the apparatus of federal courts; Justification for the need to include in the status of a public servant serving in the court apparatus additional requirements for the level of education. The methodological basis of the present study was the general scientific methods such as analogy, derivation, system analysis, as well as the private scientific methods: formal-logical, technical-legal and comparativelegal in their various combinations. The study concluded that it was necessary to distinguish the status of federal court staff according to the level of education required to replace a public civil service post, in particular the «Registrar of the Court».

Constitutional bases of the procedure for the formation and activity of representative bodies in the Russian Federation

2021 ◽  
Author(s):  
Mariya Varlen ◽  
Konstantin Mazurevskiy
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Legal Status ◽  
Scientific Research ◽  
Representative Democracy ◽  
Controversial Issues ◽  
Scientific Analysis ◽  
Postgraduate Studies ◽  
The Russian Federation ◽  
Points Of View

The textbook provides an in-depth comprehensive scientific analysis of the legal status of representative bodies at the federal, regional, and municipal levels, taking into account the results of the ongoing reform of constitutional legislation and law enforcement practice, various points of view on controversial issues. Special attention is paid to the problems of the implementation of the powers and the procedure for the formation of representative bodies; the legal status of a deputy of a representative body is studied in detail, the forms of activity of deputies are characterized. For students of master's and postgraduate studies in the field of "Jurisprudence". It can be useful for undergraduate and specialist students, as well as for studying the problems of representative democracy and conducting relevant theoretical and applied scientific research.

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