On the development of individual investment accounts: The active income option

2021 ◽  
Vol 27 (7) ◽  
pp. 1476-1495
Author(s):  
Ol'ga S. BELOMYTTSEVA

Subject. This article examines the statistics on the prevalence of individual investment accounts of passive income (Type A) and active income (Type B) options and compares them with American IRA accounts. Objectives. The article aims to analyze the tax effects on individual investment accounts from the investor's point of view, highlighting Type B accounts, as well as identify obstacles to the development of individual investment accounts of this type. Methods. For the study, I used the methods of logical and statistical analyses. Conclusions and Relevance. The choice between individual Types A and B accounts is a balance between current and deferred tax effects, respectively. Individual investment accounts of Type B are infrequently used due to insufficient information support, investor distrust, market volatility, and excessive benefits on individual investment accounts of Type A. The results of the study can be submitted for discussion to the State Duma of the Russian Federation to reform individual investment accounts to subsequently legitimize amendments in the Tax Code of the Russian Federation and the Federal Law On the Securities Market.

2020 ◽  
Vol 10 (1) ◽  
pp. 66-69
Author(s):  
Natalia Zhavoronkova ◽  
Vyacheslav Agafonov

The article is devoted to the study of modern theoretical and legal problems of ensuring biological security in the Arctic zone of the Russian Federation. The published Draft of Federal law No. 850485-7“On biological security of the Russian Federation”provides an opportunity to take a closer look at the problem of legal provision of biological security in relation to the most vulnerable ecosystems, and, first of all, the Arctic. The article considers the most important features and potential risks of the Arctic zone of the Russian Federation of critical importance from the point of view of biological hazards, the features (specificity) of biological safety problems from the point of view of organizational-legal features and, in particular, from the perspective of environmental law. It is proved that, given the special situation of the Arctic zone of the Russian Federation, in addition to the base Federal law“About biological safety” required a specific law on biological and ecological safety of the Arctic zone of the Russian Federation, which should be generated on a slightly different model than the draft Federal law «On biological safety”, to wear the most specific, applied nature.


Author(s):  
Artem V. Rudenko ◽  

The relevance of the article stems from the adoption by the constituent entities of the Russian Federation of rules on administrative liability for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Russian Federation in situations of conflict with federal law regulations, caused by adoption of the Federal Law No. 82-FZ of 18 April 2018. This contradiction calls into question the conformity of the adopted norms of the laws on administrative liability of the constituent entities of the Russian Federation with the principle of legality, as one of the basic principles of the State’s legal system construction. The purpose of the article is to develop a position on legal conduct in a situation of con-flict with the legal norms of federal legislation in establishing administrative liability by the constituent entities of the Russian Federation. The possibility of establishing administrative liability at the level of the constituent entities of the Russian Federation is enshrined in the Constitution of the Russian Federation and the Code of Administrative Offences of the Russian Federation After the adoption of the Federal Law No 82-FZ of 18 April 2018 «On Amendments to the articles 5 and 5.1 of the Federal Law «On Counteracting Terrorism» legal conflict in the regulation of these powers has arisen. These changes affected not only the regulation of the above-mentioned powers of the constituent entities of the Russian Federation, but also the system of sources of administrative liability, since Code of Administrative Offences of the Russian Federation states: administrative liability source system refers only to the Code and the laws of the constituent entities of the Russian Federation. The article contains an analysis of possible interpretations of the provisions of federal laws on the powers of the constituent entities of the Russian Federation to establish adminis-trative liability for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Federation. Possible interpretations of the term «decisions of an anti-terrorist body» are analyzed from the point of view of the goals and tasks of formation of these bodies, their powers and organizational-steam form. The study concludes that it is necessary to comply with the provisions of the Code of Administrative Offences of the Russian Federation when determining responsibility for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Russian Federation. It is recommended that the legislatures of the constituent entities of the Russian Federation refrain from adopting such norms. It is recommended that the judicial authorities should take into account the provisions of the Decision of the Plenum of the Supreme Court of the Russian Federation of 24 March 2005 No 5 « On certain issues raised by the courts in the application of the Code of Administrative Offences of the Russian Federation».


2018 ◽  
Vol 1 (4) ◽  
pp. 117-128
Author(s):  
Yury Blagov

Subject. The article is devoted to the discussion issues of competence of local self-government.The purpose of this paper is to show that the federal government passes such laws in order to build a single “power vertical” from a rural settlement to a constituent entity of the Russian Federation and above, since from his point of view it is easier to carry out public administration.The methodology. The author uses a dialectical method, a method of analysis and synthesis, a formal legal method, a comparative legal method.Results, scope of application. The competence of local self-government bodies consists of two parts: compulsory competence and optional competence. The compulsory competence includes issues of local importance of municipalities and certain transferred state powers. The optional competence of local self-government bodies includes the rights of local self-government bodies to resolve issues not related to issues of local importance of municipalities and other issues not within the competence of local government bodies and not excluded from their competence by federal and regional legislatures. Certain transferred state powers should not prevail over the powers related to the solution of issues of local importance and determine the functional purpose of local self-government bodies as such. It can be assumed that by their nature they should be related to the immediate interests of the local population.The rights of local self-government bodies to resolve issues not related to issues of local importance of municipalities are neither issues of local significance nor transferred by separate state powers. The meaning of their consolidation in Federal Law No. 131-FZ is to transfer to the local self-government authorities of powers which the state authorities cannot perform, but without the transfer of the corresponding material resources and financial resources that local governments should seek independently. The author offers his own solutions of this problem.The author criticizes the institution of redistribution of powers, since this institution contradicts the Constitution of the Russian Federation and the European Charter of Local Self-Government and comes to the conclusion that the issues of local importance of different types of municipalities overlap, as well as duplicate part of the powers of state authorities of the subjects of the Russian FederationConclusion. The new attempt to build a single vertical of power, which has been repeatedly undertaken in the history of Russia, is doomed to failure with all the ensuing consequences, especially acute during the economic crisis.


2019 ◽  
pp. 63-75
Author(s):  
A. G. Ataeva ◽  
V. V. Oreshnikov

The authors of the article analyze the modern organizational, structural, methodological and informational problems of developing regional strategies in the period after the adoption of federal law № 172 «On strategic planning in the Russian Federation» and the Methodological recommendations for the development and adjustment of the strategy for socio-economic development of the subject of the Russian Federation . For this, a comparative analysis of regional strategies of the regions of the Volga Federal District was carried out. The following problems were identified: there is no single methodological approach to understanding the essence and basic elements of regional strategies; strategic documents of various types and levels are not agreed upon; long-term interests of economic agents in regional strategies are not consistent; lack of methodological support for the adaptability of targets and forecast indicators to changes in the external and internal environment; different institutional status and planning horizon of regional strategies; there is no single approach to the selection and presentation of target indicators in regional strategies; there is a problem of information support and methodological substantiation of regional strategies. The authors identified key areas for improving the information and methodological support for the development of regional strategies.


Lex Russica ◽  
2020 ◽  
Vol 73 (10) ◽  
pp. 159-170
Author(s):  
I. V. Pantyukhina ◽  
L. Yu. Larina

The paper is devoted to a detailed analysis of article 210.1 "Occupation of the highest position in the criminal hierarchy", which was introduced in the Criminal Code of the Russian Federation by Federal law No. 46-FZ of 01.04.2019. The authors considered the construction of this norm from the point of view of the elements of the crime and the coordination of these features with the provisions of the General part of the Criminal Code of the Russian Federation. As a result of a systematic study of the norms of the Russian criminal law, comparison with foreign experience (Georgia), and analysis of law enforcement practice, the discrepancy between the new criminal law norm and the provisions of certain institutions of criminal law was revealed. In particular, the content of article 210.1 contradicts certain principles of the criminal law (articles 6, 7 of the Criminal Code), the basis of criminal liability (article 8 of the Criminal Code), the norms of the Institute of preparation for a crime (part 1 of article 30 of the Criminal Code), as well as the goals of criminal punishment (part 2 of article 43 of the Criminal Code). To eliminate the identified shortcomings, the authors propose to include in the disposition of article 210.1 of the Criminal Code of the Russian Federation an act in the form of using the highest position in the criminal hierarchy. The proposed changes (including an act in the form of "use of the position») make it possible to prosecute persons both permanently and temporarily performing the functions of such persons, to leave outside the scope of its application persons who fully walked away from crime and not in any way affect criminal damage. They will allow you to bring the rule into compliance with the traditional understanding of the offense and those provisions of the General part of the Criminal Code, in which the regulated norms in the current edition are not made consistent.


2021 ◽  
Vol 21 (2) ◽  
pp. 4-19
Author(s):  
P.A. Merkulov ◽  

The final stage of the process of constitutionalization of youth policy in modern Russia is analyzed. Based on the results of the analysis, the author expresses a scientifically reasoned point of view on the key provisions of the new law, concluding that the constitutionalization of youth policy has been completed and that it is important to adopt the new law in terms of creating regulatory and legal conditions for the effective implementation of youth policy in Russia.


Author(s):  
Olga Sivash

The development of small business in the Russian Federation is a very important urgent problem, as it will make it possible to solve many important social programs in the country. However, in terms of the scale of development of this sector, Russia lags far behind the leading foreign countries. In the Russian Federation, since 2015, there has been a negative trend in the volume of lending to SMEs. Only in 2018, the volume of loans to SMEs stabilized, and at the beginning of 2019, an increase in the volume of the loan portfolio of SMEs by 1 % is already noted. In modern economic conditions, the main source of financial resources for small businesses, from the point of view of their availability and opportunities for obtaining, is lending. The article examines the development trends of lending to such an important segment of economic activity as small business. Supporting small businesses in the Russian Federation is one of the priority tasks of the country’s socio-economic development. In all regions of the country, a network of government agencies has been created that provide information support to existing and emerging entrepreneurs (Entrepreneurship Support Centers based on the My Business platform), many seminars and forums dedicated to the development of entrepreneurship are held. Within the framework of this interaction, entrepreneurs can receive free of charge not only consulting services, but also assistance in developing a business plan, creating a corporate identity, developing and modernizing websites, conducting marketing research, and drawing up statutory documents. The activities within the framework of state support for small businesses in accordance with the State Program are highlighted and the importance of effective implementation of these activities for the development of small business lending is analyzed. The problems of lending to small businesses in the Russian Federation, obstacles that arise both from banks when they either cannot offer attractive lending programs, or refuse borrowers to provide a loan, and from entrepreneurs who refuse such a source of financing for small businesses, are considered. like lending. Measures are proposed to create favorable conditions for lending to small businesses, which are focused on supporting specific borrowers and those that are focused on supporting commercial banks and the banking system as a whole. The strategic guidelines of a commercial bank for the development of small business lending have been determined.


2020 ◽  
Vol 3 (3) ◽  
pp. 1-28
Author(s):  
A.Yu. Francuzov ◽  

The author of the Concept demonstrates a scientific approach and a professional point of view. The author offers a number of new and interesting ideas. In general, the article does not contain defiantly unacceptable judgments, and you can unconditionally subscribe to a number of them. The fact of the existence of such a Concept, obviously, increases the chances of success for the next, new edition of the Forest Code. A significant increase in the forest role of the regions is correctly proposed, although this will certainly increase the number of references and blankets in the text of the law.


2020 ◽  
Vol 10 (5) ◽  
pp. 231-247
Author(s):  
N.A. ARTEBYAKINA

The article discusses some problems that have arisen in the field of civil and arbitration proceedings generated by the threat of the spread of coronavirus infection in the territory of the Russian Federation in late March – early May 2020. Subjects of civil procedural and arbitration procedural relations were faced with insurmountable circumstances restricting the right to access to justice. The situation is considered from the point of view of the principle of judicial proceedings within a reasonable time, the principle of procedural economy, legality. The category «cases of urgent nature» is analyzed, the correctness of its use in judicial practice is questioned. The question is raised about the independence of judges and their subordination only to the Constitution of the Russian Federation and federal law as a guarantee of the right to an independent and fair trial. The threat of the spread of coronavirus infection on the territory of the Russian Federation entailed a violation of the rights and legitimate interests of persons participating in cases in civil and arbitration proceedings. It was revealed that civil disputes (in the broad sense of the word) at the end of March – beginning of May 2020 were left without proper attention from the courts; the courts were unable to promptly respond to the current situation, effectively carry out their functions, and provide large-scale remote access to justice.


Author(s):  
Наталья Сергеевна Малолеткина ◽  
Андрей Петрович Скиба

В статье анализируются вопросы деятельности членов общественных наблюдательных комиссий, контролирующих соблюдение прав лиц, содержащихся в учреждениях уголовно-исполнительной системы Российской Федерации. Теоретически реализация института общественного контроля необходима для соблюдения законности и повышения эффективности деятельности сотрудников мест принудительного содержания, выполнения ими возложенных на них обязанностей, предупреждения и выявления нарушений законности в их деятельности, а также соблюдения прав содержащихся лиц. В работе определяется перечень субъектов общественного контроля, дается их классификация и приводится предмет общественного контроля, реализуемого общественными наблюдательными комиссиями. С точки зрения правового регулирования деятельности членов общественных наблюдательных комиссий рассматриваются такие нормативные правовые акты, как Уголовно-исполнительный кодекс Российской Федерации и Федеральный закон «Об общественном контроле за обеспечением прав человека в местах принудительного содержания и о содействии лицам, находящимся в местах принудительного содержания». Исследуются положения Уголовно-исполнительного кодекса Республики Казахстан, регулирующие задачи общественного контроля, порядок создания и некоторые аспекты функционирования общественных наблюдательных комиссий в Республике Казахстан. The article analyzes the activities of members of public monitoring commissions that monitor compliance with the rights of persons held in institutions of the Penal system of the Russian Federation. Theoretically, the implementation of the Institute of public control is necessary to comply with the law and improve the efficiency of the employees of places of forced detention, perform their assigned duties, prevent and detect violations of the law in their activities, as well as respect the rights of detainees. The article defines the list of subjects of public control, gives their classification and provides the subject of public control implemented by public monitoring commissions. From the point of view of legal regulation of the activities of members of public monitoring commissions, such normative legal acts as the PenalCode of the Russian Federation and the Federal law «On public control over enforcement of human rights in places of custody and assistance to persons in places of forced detention» are considered. The article examines the provisions of the Penal code of the Republic of Kazakhstan that regulates the tasks of public control, the procedure for creating and some aspects of the functioning of public monitoring commissions in the Republic of Kazakhstan.


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