Legal Regulation of the Taxation of Legal Entities in the Russian Federation and the Republic of Korea

Author(s):  
Jin Cho Eun
2020 ◽  
Vol 6 (Extra-A) ◽  
pp. 179-189
Author(s):  
Ko Young Cheol ◽  
Kim Youngsuk

The purpose of this study is to investigate the opinions of Russian university students on the understanding of Korea, to find out the degrees and errors of understanding Korea, and to derive the contents and methods for notifying Korea immediately to Russia. Accordingly, this paper surveyed the opinions of Korean geographic knowledge, Korean cultural and economic situation knowledge by surveying “consciousness about the understanding of Korea” of Korean learners and non-Korean learners of Kazan Federal University in Russia. Through this, Korean governments, institutions, and social organizations must teach Russian university students general knowledge about geography, history, economy, and society of Korea. It is necessary to promote Korea's accurate situation through the media. Active and continuous efforts to enhance the image of Korea are needed. It is necessary to expand the contents of Russian secondary school textbooks about Korea and to train teachers.


Author(s):  
E. V. Li ◽  

The purpose of the article is to study the history of the cooperation between twinned regions – the Irkutsk region and the Gyeongsangbuk-do province, which has lasted for 25 years. The data on the activities and projects organized during this period has been provided. Regional cooperation plays an important role in international relations. One of its purposes is to expand and strengthen interaction between two countries. The article examines the experience of cooperation between twinned regions – the Irkutsk region and the Gyeongsangbuk-do province – and studies the role of interregional interaction in relations between the Russian Federation and the Republic of Korea. The regions cooperated actively in 2016–2018 and later the cooperation was suspended due to the spread of COVID 19. Most of bilateral contacts have been in cultural and educational sphere. At the same time, there is a predominance of the events organized by the Korean side, which is along the lines of the “soft power” strategy of the Republic of Korea. And although the Irkutsk region and the Republic of Korea cooperate in economy, tourism, education and other fields, the role of the Gyeongsangbuk-do province is very insignificant in this process. Despite the fact that at each privat meeting the heads of the regions declare their intention to implement joint projects in the economic and medical sector no significant results have been achieved in this direction so far. Thus, the current relations between the regions do not play a significant role in the development of relations between the Russian Federation and the Republic of Korea and are mainly aimed at promoting the culture of their own country in the territory of the partner region.


Author(s):  
S. O. Kurbanov ◽  
◽  

The article deals with the question what date is historically correct to trace the history of the beginning of diplomatic relations between the Russian Federation and the Republic of Korea to. The author questioned validity of fixing 1990 as the date when the diplomatic relations between Russia and South Korea started taking into account peculiarities and historical significance of the Russian-Korean treaties of 1992 and 1884.


Author(s):  
Екатерина Ганичева ◽  
Ekaterina Ganicheva

The article is devoted to the problems of development of legislation which determines the procedure of the constitutional proceedings, the procedural status and terms of participants’ activity in the Russian Federation and in the Republic of Belarus. Constitutional justice is a relatively new Institute in a legal system of Russia and other former Soviet republics. Conditions for its formation in the former Soviet Union have common as well as specific features. The comparison of the place and role of the constitutional court in system of public authorities and the procedural legal regulation of the constitutional justice is of obvious scientific and practical interest now because a clear, systematic regulation is very important for creating the conditions to allow objectively and comprehensively examine and resolve the constitutional conflict. Highlighting the characteristic features of the Federal constitutional law «On the constitutional Court of the Russian Federation» and the Law of the Republic of Belarus «On constitutional proceedings», the author comes to the conclusion about the necessity of development and specifying of the activity of the Constitutional Court of the Russian Federation by improving the using of traditional procedural-legal institutions taking into account the unique status of the highest judicial body of the constitutional control.


Author(s):  
Сергей Тычинин ◽  
Sergey Tychinin ◽  
Олег Скопенко ◽  
Oleg Skopenko

The relevance of the study of the problem of affiliation of legal entities is determined by the lack of a coherent legal mechanism to ensure the resolution of conflicts of interest between dependent persons. As of today, Russian legislation as a whole does not contain clear provisions regarding the concept of the affiliation of legal entities. Certain laws contain only separate independent concepts, for example, the concept of “affiliation” is used in the Civil Code of the Russian Federation; in the Federal Law «On Competition» - the concept of «group of persons»; in the Tax Code of the Russian Federation - the concept of «interdependent persons». Therefore, the study of the problem of settling relations with affiliates deserves special attention. The objectives of this study are the systematization and analytical study of the legal regulation of the institution of the affiliation of legal entities. In the course of the study, the authors used the following methods: analysis and synthesis, modeling, comparison, analysis of the regulatory framework, synthesis, formal legal method The article examines the issues of legal regulation of the affiliation of a legal entity. The definition of the concept of “affiliation” is given, criteria and signs of affiliation of a legal entity are defined, various scientific approaches to the definition of this category are given, problems of correlation with economic and other types of relations between affiliates are explored. In the course of the study, the authors came to the conclusion that the institution of affiliation in its present form undoubtedly needs to be reformed. It is necessary to develop a unified law, reflecting all the nuances of the concept of “affiliation” and the features of the transactions with affiliated persons.


2020 ◽  
Vol 208 ◽  
pp. 06004
Author(s):  
Vitali Maksimeniuk ◽  
Roza Timakova

The article considers theoretical aspects of a most important contemporary issue, i.e. modern approaches to sustainable tourism. The study shows the main relationships of the phenomenon with sustainable economic and social development. The research results in identification of the essential characteristics (signs) of sustainable tourism, i.e. for the legal regulation purposes. The concept of “sustainable tourism” for deliberate influence of the state on public relations in tourism using special legal means and methods was defined. The conclusions may improve the current regulatory framework of the Russian Federation and the Republic of Belarus. Changes and additions to the national laws on tourism are suggested and justified. They relate to introduction of the definition of the concept of “sustainable tourism” and inclusion of the principle of sustainable tourism development.


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