scholarly journals The system of offences related to illicit circulation of digital securities in Russia

2021 ◽  
pp. 38-50
Author(s):  
Elina Leonidovna Sidorenko ◽  
Ekaterina Aleksandrovna Khalizeva
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Criminal Code ◽  
Technological Aspect ◽  
Alarm Signals ◽  
Research Task ◽  
The Russian Federation ◽  
Federal Laws ◽  
Further Development ◽  
Digital Assets

  This article is dedicated to the analysis of the system of offences related to the illicit circulation of digital securities in the Russian Federation. Special attention is given to the peculiarities of the mechanism of constructing the system of offences in the sphere of digital economy. The article analyzes the basic FATF acts pertinent to digital assets; examines the alarm signals in using such assets to launder proceeds acquired by illegal means or used to finance terrorism. The author reviews recommendations on application of risk-based approach in the process of creating due legal regulation of digital assets in the FATF member-states (including Russia). As a research task, the article aims to determine which acts associated with the illicit circulation of digital securities are the subjected to criminalization, as well as the composition of these offences considering the technological aspect of the mixed (economic and technological) nature of such assets. The corresponding draft federal laws “On the Amendments to the Criminal Code of the Russian Federation” and “On the Amendments to the Code of the Russian Federation on Administrative Offenses”, developed by the Ministry of Finances of the Russian Federation, comprise the legislative normative framework for this research. The conclusion is made on the reception (accounting) of recommendations for further development of such regulation in the Russian Federation.  

Digital Financial Assets: Problems and Prospects of Legal Regulation

2020 ◽  
Vol 15 (6) ◽  
pp. 43-54
Author(s):  
T. E. Rozhdestvenskaya ◽  
A. G. Guznov
Keyword(s):  
Information Systems ◽  
Russian Federation ◽  
Legal Regulation ◽  
Financial Assets ◽  
Federal Law ◽  
Digital Rights ◽  
The Russian Federation ◽  
Federal Laws ◽  
And Diffusion ◽  
Digital Assets

The emergence and diffusion of digital assets, especially cryptocurrencies, necessitated their legal regulation. The paper investigates the main approaches to the legal regulation, which is already implemented in the Civil Code of the Russian Federation and other federal laws. Particular attention is paid to the novelties of the legal regulation that have been envisaged in the draft Federal Law “On Digital Financial Assets.” The draft Federal Law is being currently debated in the State Duma of the Russian Federation. The paper analyses in detail the concept of digital financial assets as a specific type of digital rights. The author also compares the concepts of uncertified securities and non-cash money. The author investigates the issues of digital financial assets issuance and peculiarities of their circulation. The paper substantiates the requirements applied to information systems and their operators included into the draft law in compliance with which the issue of digital financial assets is carried out.

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

Features of the legal consolidation of the concept of "insignificant act" in the criminal legislation of Mongolia

nauka.me ◽  
2021 ◽  
pp. 81
Author(s):  
Tatyana Lozovskaya
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Criminal Code ◽  
The Russian Federation ◽  
Criminal Legislation

The article examines the features of the legal regulation of the concept of "insignificant act" in accordance with the criminal legislation of Mongolia. According to the author, it is necessary to supplement the current Criminal Code of the Russian Federation with a provision that takes into account the danger of an individual when qualifying an act as insignificant to fill the identified gap in law.

scholarly journals AGGRAVATING AND MITIGATING CIRCUMSTANCES CHARACTERIZING SUBJECTIVE SIGNS OF CRIMINAL BEHAVIOR

2019 ◽  
Vol 29 (5) ◽  
pp. 681-685
Author(s):  
V.I. Tikhonov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Behavior ◽  
Legal Regulation ◽  
Criminal Code ◽  
Special Part ◽  
The Russian Federation ◽  
Criminal Legislation ◽  
The Impact ◽  
Subjective Side

The Institute of mitigating and aggravating circumstances is presented not only in the norms of the General part of the criminal legislation of the Russian Federation. The application of these circumstances in the construction of individual elements of a crime allows the legislator to differentiate the orientation of the criminal law influence in relation to a specific crime element or in qualifying the fact of life reality. In law enforcement practice, proving the subjective side of a crime often causes significant problems. At the same time, motivation and achievement of a specific goal of committing a crime can have both a mitigating and an aggravating effect. The subjective side has a significant impact not only on the design of the offenses of the Special Part of the Criminal Law, but also on the process of sentencing through legal regulation of circumstances mitigating or aggravating criminal punishment. In this regard, both general and mandatory features of the subject of the crime also affect the procedure for establishing guilt and determining punishment in accordance with the norms of the Criminal Code of the Russian Federation. Of scientific interest is the study of the influence of the process of legal regulation of mitigating and aggravating circumstances in terms of the impact on this process of subjective signs of criminal behavior.

scholarly journals PROBLEMS OF LEGAL REGULATION OPERATIONAL AND INVESTIGATIVE ACTIVITIES IN THE EXECUTION OF NON-CUSTODIAL SENTENCES: ANALYSIS OF LEGISLATION AND PRACTICE

2021 ◽  
Vol 37 (1) ◽  
pp. 107-111
Author(s):  
S.A. Kutukov ◽  
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Criminal Code ◽  
Constitutional Rights ◽  
Organizational Problem ◽  
The Russian Federation ◽  
Executive System ◽  
Legal Grounds ◽  
Tools And Methods

The article is devoted to the improvement of operational-search legislation in the field of organization of operational-search activities in the criminal Executive system, in particular, the grounds and conditions for conducting operational-search activities that restrict the constitutional rights of citizens, as well as their conduct in relation to those sentenced to non-custodial sentences. The main legal and organizational problem is the lack of legal grounds for conducting operational search activities that require court approval when conducting search work and, as a result, the inability to use the entire set of tools and methods for solving crimes, as well as an incorrect interpretation of article 18.1 of the criminal code of the Russian Federation.

scholarly journals Concerning certain issues of legal regulation, goal-setting, management and work of the bank of Russia

2019 ◽  
pp. 66-80
Author(s):  
O. V. Morozov ◽  
M. A. Vasiliev ◽  
A. G. Biryukov
Keyword(s):  
Central Bank ◽  
Goal Setting ◽  
Russian Federation ◽  
Legal Regulation ◽  
Federal Law ◽  
State Governance ◽  
The Russian Federation ◽  
Federal Laws ◽  
Working Out ◽  
Reserve System

The Central Bank, the emission center, the reserve system, the federal treasury all these and other names are used to show the element of economy of a concrete state functioning, which controls money, i.e. estimates and administrates the money mass, buying capacity of residents in respect of goods, jobs and services, exerts influence on inflation processes and so on. The article provides results of researching the standing of normative and legal regulation, practice of using authority and responsibility, specific features of the Bank of Russia functioning as a relatively independent body of state governance and on this basis the articles studies the trends of improving management, norms of work development, procedures of working out and submitting to the State Duma of the Federal Assembly of the Russian Federation reports on federal laws bills, whose regulation is included in the competence of the Central Bank. Proposals dealing with amendments to the Federal law ‘About the Central Bank (the Bank of Russia)’ were formulated.

scholarly journals On Strategic Tasks of the Use of Renewable Energy Sources and the Development of Legal Regulation

2021 ◽  
Vol 4 ◽  
pp. 84-89
Author(s):  
Viktoria V. Romanova ◽  
Keyword(s):  
Renewable Energy ◽  
Power Systems ◽  
Russian Federation ◽  
Renewable Energy Sources ◽  
Legal Regulation ◽  
Power Industry ◽  
Energy Sources ◽  
Technological Basis ◽  
The Russian Federation ◽  
Further Development

The development of the national scientific and technological potential, creation and application of advanced technologies in the power industry, including the technologies related to the use of renewable energy sources, are defined in the Energy Security Doctrine of the Russian Federation as the main tasks of ensuring technological independence and raising competitiveness of the fuel and energy complex. Renewable energy sources and energy storage units are referred to breakthrough technologies that may trigger structural and technological changes in the management and functioning of power systems and facilitate the transition of the power industry to a new technological basis (the so called “energy transition”). The above-mentioned strategic tasks of the further development of the power industry of the Russian Federation require financial support and due legal regulation. The paper brings forward proposals for the further development of the legal regulation of renewable energy sources on the legislative level enabling to fill in the gaps in the current legal regulation.

Effect of the Criminal Law on Military Personnel Who Committed Crimes outside the Russian Federation

2020 ◽  
Vol 11 ◽  
pp. 105-112
Author(s):  
I. А. Kazarinov ◽  
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Military Personnel ◽  
Legal Regulation ◽  
Criminal Code ◽  
International Treaties ◽  
Literary Sources ◽  
The Russian Federation ◽  
The Military ◽  
Military Units

The effect of the Criminal Code of the Russian Federation on military units stationed outside the Russian Federation is regulated by part 2 of article 12 of the Criminal Code, the interpretation and application of which causes a number of significant theoretical and applied problems. Based on the analysis of normative acts, international treaties and literary sources the article reveals the model of international legal regulation of responsibility of Russian soldiers; the reis a motion on the harmonization of the international norms which define the conditions of criminal jurisdiction of the Russian Federation in the military; certain private issues ofa pplication of the Criminal Code of the Russian Federation in a situation when a military person commits a crime outside the Russian Federation are resolved.

PROBLEMS OF LEGAL REGULATION OF CRIMINAL RESPONSIBILITY FOR TRANSPORT SECURITY REQUIREMENTS VIOLATION

2018 ◽  
pp. 58-68
Author(s):  
L.Y. Larina
Keyword(s):  
Russian Federation ◽  
Criminal Responsibility ◽  
Legal Regulation ◽  
Criminal Code ◽  
Individual Characteristics ◽  
Security Requirements ◽  
The Russian Federation ◽  
The Government ◽  
Legislative Structure ◽  
The Individual

The study of the problems of legislative regulation of criminal responsibility for transport security requirements violation is due to the necessity to ensure it as part of national security. The purpose of the study is to identify the shortcomings of the legislative structure of article 263.1 of the Criminal Code of the Russian Federation, preventing its effective application in practice, and suggest ways to overcome them. In the research on the basis of comparison of the content of article 263.1 of the Criminal Code of the Russian Federation with the norms of the Federal Law “On transport security” and Decrees of the government of the Russian Federation analyzed some blank signs of transport security requirements violation. In the study we identify deficiencies of the legislative construction of article 263.1 of the Criminal Code of the Russian Federation, the necessity of its correction, and formulate proposals for changing the individual characteristics and the sanctions of article 263.1 of the Criminal Code of the Russian Federation. In particular we discuss the proposal to change the sanctions of part 1 of article 263.1 of the Criminal Code of the Russian Federation in connection with the inconsistency with the sanction of part 1 of article 118 of the Criminal Code of the Russian Federation. In addition, it is proposed to expand the range of subjects of crime under part 2 of article 263.1 of the Criminal Code of the Russian Federation.

scholarly journals Legal aspects of the system of organization of public administration of the territories in the Russian Federation

2020 ◽  
pp. 26-38
Author(s):  
Marina Afanas'evna Lapina
Keyword(s):  
Public Administration ◽  
Russian Federation ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Legal Norms ◽  
Territorial Unit ◽  
The Subject ◽  
The Russian Federation ◽  
Further Development ◽  
Municipal Level

The subject of this research is the legal norms of the Constitution of the Russian Federation, as well as laws and bylaws regulating the system of organization of state and municipal administration of the territories of the Russian Federation with their further development. A substantial place within legal regulation is allocated to the Strategy of Spatial Development of the Russian Federation until 2025, passed in 2019. The article elucidates the problems of organization of public administration of the newly created territorial units – spatial agglomerations. The goal consists in presenting the analysis of the correspondence of legislation in the area of organization of public administration of the newly created administrative-territorial units based on economic priorities. The novelty of this research consists in the proposed strategy of scientifically substantiated recommendations on legislative regulation of public administration of the territories of the Russian Federation, with consideration of newly created territorial units – spatial agglomerations. The conclusion is made on the need to develop a single system of optimal legal regimes per specific territorial unit, representing certain type of agglomeration of supraregional, regional and/or municipal level in different variations.

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