Formation of a functional and effective model of tax federalism: Criteria and factors

2020 ◽  
Vol 26 (12) ◽  
pp. 2724-2742
Author(s):  
M.M. Suleimanov
Keyword(s):  
Russian Federation ◽  
Effective Model ◽  
Public Power ◽  
Comparison Results ◽  
Functional Efficiency ◽  
The Subject ◽  
The Russian Federation ◽  
Functional Purpose ◽  
Practical Recommendations

Subject. This article explores the criteria and factors of forming a functional effective model of tax federalism, the combination of financial relationships arising in the process of allocation of taxes between public power levels. The Russian model of tax federalism is the subject of research. Objectives. The article aims to develop theoretical provisions and practical recommendations to improve the system of delimitation of authorities for government agencies and municipalities, build a functional and effective model of tax federalism to stimulate the growth of tax potential of the subjects of the Russian Federation and municipal entities. Methods. For the study, I used the methods of comparative analysis, synthesis, and comparison. Results. The article proposes criteria and factors that determine the formation of a functional effective model of tax federalism aimed at increasing the tax potential of the Russian Federation constituent entities and municipalities. Conclusions and Relevance. The article concludes that the most important characteristic of the tax federalism model is functional efficiency. When determining the quality of the existing model, it is necessary to rely on the degree of implementation of the functional purpose of tax federalism. The significance of the study lies in the development of theoretical provisions and practical recommendations aimed at forming a functional and effective model of tax federalism.

Assessing the quality of public health in the Russian Federation and Israel: Main problems and solutions

2020 ◽  
Vol 19 (4) ◽  
pp. 618-632
Author(s):  
A.S. Panchenko
Keyword(s):  
Public Health ◽  
Russian Federation ◽  
Population Based ◽  
The Public ◽  
Disability Adjusted Life ◽  
Problems And Solutions ◽  
The Russian Federation ◽  
Disability Adjusted Life Year ◽  
Practical Recommendations

Subject. The article addresses the public health in the Russian Federation and Israel. Objectives. The focus is on researching the state of public health in Russia and Israel, using the Global Burden of Disease (GBD) project methodology, identifying problem areas and searching for possible ways to improve the quality of health of the Russian population based on the experience of Israel. Methods. The study draws on the ideology of the GBD project, which is based on the Disability-Adjusted Life-Year (DALY) metric. Results. The paper reveals the main causes of DALY losses and important risk factors for cancer for Russia and Israel. The findings show that the total DALY losses for Russia exceed Israeli values. The same is true for cancer diseases. Conclusions. Activities in Israel aimed at improving the quality of public health, the effectiveness of which has been proven, can serve as practical recommendations for Russia. The method of analysis, using the ideology of the GBD project, can be used as a tool for quantitative and comparative assessment of the public health.

scholarly journals PUBLIC CONTROL IN THE SYSTEM OF LOCAL SELF-GOVERNMENT: BASES AND FEATURES

2019 ◽  
Vol 23 (3) ◽  
pp. 311-332
Author(s):  
Nikolay L. Peshin
Keyword(s):  
Russian Federation ◽  
Local Governments ◽  
Municipal Government ◽  
State Power ◽  
Legal Regulation ◽  
Theory And Practice ◽  
Public Power ◽  
Public Control ◽  
The Russian Federation

Legal regulation of issues of public control and supervision is one of the problems of legal theory and practice. Underestimating of the place and features of municipal control in the system of public control and supervision is the cause of the poor quality of legal decisions taken, as well as legislation adopted at the level of both the Russian Federation and individual constituent entities of the Russian Federation. Municipal control in the system of public control and supervision, developing recommendations aimed at overcoming the shortcomings of legal regulation and practice of implementing municipal control. Methods: general and private scientific methods of cognition of objective reality (analysis, synthesis, abstraction, analogy, comparative legal, formal legal, and other methods of scientific cognition). The article deals with issues of relationship between state and municipal (public) control carried out by local self-government bodies - as a rule, due to the need to solve tasks that fall within the competence of state power. The problems of its independent implementation are studied based on the principles of local self-government - self-organization and self-control. A detailed analysis of the current legislation, allowing local governments to act as “controlling agents” of state power, is conducted, and based on this analysis, conclusions are made about the existing of municipal public control in the system of local self-government as a specific public phenomenon combining elements of public law and private law regulation. As a state, the Russian Federation is faced with the task of drastically improving the system of control (supervision) as a function of public power, and therefore the already initiated legal reform in this area will undoubtedly continue. In the context of the development of civil society and an open state, the development of forms of public control is also necessary, the lack of which creates a sense of “permissiveness” among the subjects of public power and inevitably leads to a decrease in the efficiency of public authority. Municipal public control within the framework of this system of public-state control should be oriented, including intra-system, at identifying deficiencies in the work of the bodies and officials of local self-government that impede the improvement of the quality of management and organizations. As a result, municipal public control should contribute to a safer for citizens to work and provide services to individuals and legal entities. Sphere of constitutional, administrative and municipal law; questions of the organization of state power and local self-government in the subjects of the Russian Federation; questions of control and supervisory activities. Separate existence of municipal authority does not mean the lack of interaction of local selfgovernment with state administration, non-coincidence of municipal formations under the influence of state-governmental structures, denial of influence of state on local self-government. State power has a significant impact on development of basic social processes predetermining the peculiarities of the implementation of public control by the municipal government. The implementation of supervisory activities, including at the local government level, is an important part of the stable, uninterrupted functioning of the state.

scholarly journals Remote tax controlling in the digital economy as a necessary time requirement for optimizing the activities of tax authorities

2020 ◽  
pp. 155-164
Author(s):  
Tatyana V. Deeva ◽  
Keyword(s):  
Russian Federation ◽  
Information Technologies ◽  
Digital Economy ◽  
Full Time ◽  
The Subject ◽  
The Russian Federation ◽  
New Form ◽  
The Times ◽  
Definition Of

The subject/topic. The article is devoted to the consideration of a new form of tax controlling, its transition to a qualitatively new level with emphasis on the benefits of the remote format of tax controlling in the context of digitalization of economic activity, as well as its impact on improving the work of tax authorities. Goals/objectives. The aim of the work is to disclose the essence of the concepts of «digital economy» and «remote tax controlling» and the advantages of using it to optimize the activities of tax authorities dictated by the trend of the times. Method-ology. The author’s definition of the concept of «digital economy» is given, a comparative analysis of the advantages of full-time and remote forms of tax controlling is developed and presented, the goals of modernizing the tax system are given; the advantages of working in priority areas for identifying the reserves of the tax potential of the country's budget are described. Results. The conclusion is made about the need to optimize the activities of tax authorities. The main advantages of using such a tool as remote tax controlling are highlighted. It was added that such a measure would also be an excellent solution both in order to achieve a balanced and stable territorial budget, and to reduce interregional differences in the level and quality of life of Russians. The paper also discloses a list of information technologies implemented in the activities of the Federal Tax Service of the Russian Federation and de-scribes the benefits of switching to digital accounting methods. Conclusions/significance. The necessity of the transition to the method of remote tax con-trolling is substantiated, which facilitates the work of specialists in particular and regulatory authorities in general. A number of advantages are described when implementing this tool, including temporary savings, and an increase in the reliability and completeness of the data obtained. Application. The remote tax controlling tool considered in the article can be used both to improve the strategies of the executive authorities and to improve control over the implementation of national projects of the Russian Federation.

scholarly journals The Cross-Complaint Procedure as a Result of Law Making of the Supreme Court of the Russian Federation

2020 ◽  
Vol 12 ◽  
pp. 52-55
Author(s):  
Evgeniy A. Fokin ◽  
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
General Rule ◽  
The Supreme Court ◽  
Judicial Lawmaking ◽  
Legal Position ◽  
The Subject ◽  
The Russian Federation ◽  
Fundamental Conclusion

The subject of research is critical analysis of legal position of the Supreme Court of the Russian Federation on the need to go through the pre-claim procedure when filing a counterclaim. The reason for the analysis was the adoption on July 22, 2020 by the Presidium of the Russian Supreme Court of the Review of the practice of application by commercial courts of the provisions of procedural legislation on mandatory pre-trial claim. Point 17 of this document enshrined as a general rule the obligation of the defendant to file a pre-trial claim upon filing a counterclaim. The article shows the inexpediency and absence of any clear grounds for such an approach. Particular attention is paid to the fact that the nature of the pre-trial claim and the nature of the counterclaim are incompatible. Those exceptions were also criticized for which, according to the instructions of the Supreme Court of the Russian Federation, a counter-claim procedure is not needed. Thus, the article comes to a fundamental conclusion that there is no need to comply with the claim procedure when filing a counterclaim. Along with this, the study touches upon other issues raised in connection with the adoption of the Review on the complaint procedure: about judicial lawmaking and the quality of clarifications of the highest court instance.

scholarly journals The Content of Public Administration in the Forced Migration Sphere in Russia: An Administrative Law Aspect

JURIST ◽  
2021 ◽  
Vol 1 ◽  
pp. 44-53
Author(s):  
Miroslava I. Petrovskaya ◽  
Keyword(s):  
Public Administration ◽  
Russian Federation ◽  
Forced Migration ◽  
Legal Regulation ◽  
Administrative Law ◽  
The Subject ◽  
The Russian Federation ◽  
Legislative Changes ◽  
First Time ◽  
Practical Recommendations

The article is devoted to the justification of the specifics of public administration in the field of forced migration. The specifics of this type of migration, peculiarities of its administrative and legal regulation are revealed. The purpose of the work is to obtain theoretical conclusions and to develop practical recommendations for improving the system of management of forced migration in Russia. The target is public administration in the field of forced migration. The subject of the study is a set of rules of administrative law of the Russian Federation, which establish general provisions of public administration of forced migration, as well as the range of subjects, institutions and mechanisms used in the process of ensuring the functioning of the system of reception of forced migrants. The methodological basis of the study was the methods: dialectical, private methods — systemic-structural, comparative-legal, formal-logical and historical-legal, statistical and other methods of scientific knowledge. Within the framework of the proposed study, ways are outlined to solve the problems identified by the author of organizing the foundations of management in the field of forced migration in Russia. Recent legislative changes that have not yet been the subject of scientific research are under consideration. For the first time since the transfer of migration powers to the system of the Ministry of Internal Affairs of the Russian Federation, current changes related to the implementation of powers in the field of forced migration have been analyzed.

scholarly journals INTRODUCTION OF DIGITAL MANAGEMENT METHODS IN THE TECHNOLOGICAL PROCESSES OF FLAX TOW YARN PRODUCTION

2021 ◽  
Vol 51 (1) ◽  
pp. 22-27
Author(s):  
Natal′ya S. Kuznetsova ◽  
Anastasiya G. Shutova
Keyword(s):  
Russian Federation ◽  
Production Line ◽  
Control Methods ◽  
Process Chain ◽  
Technological Processes ◽  
Digital Management ◽  
Yarn Production ◽  
The Subject ◽  
The Russian Federation

The ways of automating the process chain in a short spinning system, when producing combed yarn, are described in the article. The degree of automation of all stages of the process chain is the subject of the article. In particular, the introduction of digital control methods, when using an automatic layer forming hopper of the production line (the device is protected by a patent of the Russian Federation), which increases the quality of semi-finished products by reducing long sliver unevenness and, consequently, by aligning the sliver coils by mass; application of the automatic sliver levelling system, which allows to increase the evenness of the formed sliver, on the card; possibility to equip the spinning rotor with breakage sensors and the pneumatic autolevelling system, which allows to increase the productivity and to reduce the down time, increasing the ratio of the useful time of the spinning machine.

scholarly journals RETROSPECTIVE ASSESSMENT OF CONTROL RESULTS WITH REGARD TO COMPLETENESS AND QUALITY OF IMPLEMENTATION BY VETERINARY SERVICES OF THE SUBJECTS OF THE RUSSIAN FEDERATION OF POWERS TRANSFERRED TO THEM

2019 ◽  
pp. 50-55
Author(s):  
M. A. Shibayev ◽  
A. S. Oganesyan ◽  
A. V. Belchikhina ◽  
K. N. Gruzdev ◽  
A. K. Karaulov
Keyword(s):  
Veterinary Medicine ◽  
Russian Federation ◽  
Veterinary Services ◽  
Retrospective Assessment ◽  
Performance Quality ◽  
The Subject ◽  
The Russian Federation ◽  
Restrictive Measures ◽  
Assessment Of Compliance

A retrospective assessment of control results with regard to completeness and quality of the implementation by state authorities of the Subjects of the Russian Federation of the powers of the Russian Federation in the field of veterinary medicine transferred to them has been carried out. It was shown that in the period from 2014 to 2016 the veterinary services of the RF subjects implemented 21,337 measures on establishment and lifting of restrictive measures/quarantine based on the occurrence of animal diseases. The study revealed that in quite a significant number of cases on establishment and lifting of restrictive measures and quarantine the veterinary services of the subjects of the Russian Federation violated the legislation of the Russian Federation. Based on the criterion “quality indicator of measures implemented by the veterinary service during the establishment/lifting of restrictive measures (quarantine) in the territory of the subject of the Russian Federation” introduced in this study, the estimated levels were determined and the quality levels of the performance of veterinary services of the subjects of the Russian Federation with regard to implementation of powers transferred to them on establishment and lifting of restrictive measures/quarantine were determined. After summarizing the results it was found that only in 37 out of 74 analyzed RF Subjects the implementation of restriction /quarantine measures was carried out at an acceptable level, and the veterinary services in 59 subjects of the country (out of 70 analyzed) showed an incompliant level of performance quality during lifting restrictions/quarantine. The retrospective analysis shows that the situation regarding quality of the implementation by government authorities of the Subjects of the Russian Federationof the powers of the Russian Federation transferred to them in the field of veterinary medicine is quite tense and causes concern. The conducted research led to understanding that the aim of the inspections should not only be assessment of compliance of the veterinary service’s activities with the regulatory acts, but systematization and analysis of violation types, as well as development and implementation of corrective measures.

scholarly journals The Law of the Russian Federation on Amendment to the Constitution of the Russian Federation: Evolution of Legal Properties

2020 ◽  
Vol 15 (8) ◽  
pp. 43-54
Author(s):  
N. E. Taeva
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Federal Legislation ◽  
Constitutional Court ◽  
Public Power ◽  
The Subject ◽  
The Russian Federation ◽  
The Law ◽  
Law Making ◽  
Legal Force

The paper, on the basis of the analysis of legislation, the RF Constitutional Court jurisprudence, as well as practice of law-making on amendments to the Constitution of the Russian Federation, describes the process of evolution of legal properties of the law under consideration. The paper investigates such legal properties of the Law of the Russian Federation on the Amendment to the Constitution of the Russian Federation as legal force, the subject of the legal regulation, the procedure for adoption and entry into force. The author believes that any change of these legal properties has an impact on the legal properties of the Constitution of the Russian Federation, and primarily on its stability. The paper draws special attention to the Law of the Russian Federation on Amendment to the Constitution of the Russian Federation as of MArch 14, 2020, No. 1-FKZ “On improvement of regulation of certain issues of organization and functioning of public power.” According to the author, there was another transformation of the legal properties of the Law on Amendment. This transformation concerns the order of its entry into force. Provisions of the Law of the Russian Federation on Amendment to the Constitution adopted in 2020 contain both norms that amend the constitutional text and norms not intended for inclusion in the text of the Constitution of the Russian Federation that are technical and transitional in nature. In this regard, the author deals with the question whether the Law on Amendement itself may establish additional conditions for its entry into force other than those provided for by the federal legislation.

scholarly journals ISSUES OF DIFFERENTIATION OF RELATED STRUCTURES OF STEALINGS OF PROPERTY RIGHTS AND THEIR QUALIFICATION

2021 ◽  
Vol 7 (73) (1) ◽  
pp. 330-341
Author(s):  
I.I. Evtushenko
Keyword(s):  
Property Rights ◽  
Russian Federation ◽  
Criminal Code ◽  
Theory And Practice ◽  
Clear Understanding ◽  
Financial Assets ◽  
Electronic Money ◽  
The Subject ◽  
The Russian Federation ◽  
Practical Recommendations

The article deals with theoretical and practical issues of delineation of crimes provided for in paragraph » d » of Part 3 of Article 158, Article 159, Article 1593, Article 1596 of the Criminal Code of the Russian Federation. The article analyzes the concept and features of property rights, such as non-cash money, electronic money, digital financial assets, digital currency and digital rights, electronic means of payment. In some cases, they act as the subject of a crime, and in others-the means of its commission. In practice, the lack of a clear understanding of their differences has led to the fact that similar acts are classified differently by different investigative bodies and courts. In this connection, the author presents his own idea of the fundamental differences between theft and fraud in the theft of property rights, based on the analysis of the theory and practice of the application of criminal law in the Russian Federation, as well as practical recommendations for the qualification of theft of property rights, differentiates theft and fraud, and provides criteria for their correct qualification.

Signs and functions of non-tax payments of the budget system of the Russian Federation

2021 ◽  
Vol 27 (12) ◽  
pp. 2847-2871
Author(s):  
Svetlana S. TAIROVA
Keyword(s):  
Russian Federation ◽  
Tax Revenues ◽  
Unique Character ◽  
Comparison Results ◽  
Unique Definition ◽  
The Russian Federation ◽  
Tax Payments ◽  
Definition Of ◽  
Flexible Management

Subject. The article addresses non-tax payments to the budgets of the Russian Federation. Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation. Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and comparison. Results. The paper identifies signs and functions of non-tax payments of the budgetary system of the Russian Federation. I propose a unique definition of the non-tax payment notion, and form an opinion about the need to develop non-tax payments as a system. Conclusions. The study of non-tax payments as a system will further improve the quality of their administration, including through the introduction of appropriate amendments to the regulatory legal acts of the chief administrators of income, form an efficiently functioning system of non-tax revenues, and fully ensure the fulfillment of public commitments of the Russian Federation.

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