POLICY ON LIABILITY FOR TAX CRIMES IN THE RUSSIAN FEDERATION AND ABROAD (COMPARATIVE ASPECT)

2020 ◽  
Vol 10 (4) ◽  
pp. 91-98
Author(s):  
JEANNA NIKOLAEVA ◽  
Keyword(s):  
Russian Federation ◽  
Criminal Liability ◽  
Legal Liability ◽  
Legal Regulation ◽  
Criminal Prosecution ◽  
Tax Legislation ◽  
Russian State ◽  
Comparative Aspect ◽  
The Russian Federation ◽  
Economic Ties

The publication analyzes the policy in the field of legal liability for tax crimes in the Russian Federation and the States with which the Russian Federation has stable economic ties - Germany, Spain, France, China, the States of the Eurasian economic Union and the Commonwealth of independent States. The study suggests that the policy of States that are economic partners of the Russian Federation demonstrates a more severe approach to non-fulfillment of tax obligations. As a result of the study of foreign legislation, no States have been identified that have more lenient sanctions for tax crimes. Legal regulation of legal liability for violation of tax legislation in comparison with Russian legislation is characterized by long periods of limitation for criminal liability. Criminal law prohibitions do not contain an imperative requirement to exempt a defaulter from criminal prosecution in the event of payment of arrears and other compensation accruals (with the exception of the republics of Kazakhstan and Uzbekistan). In contrast to the Russian Federation, most countries criminalize actions related to ignoring the obligation to maintain accounting records, hiding or destroying accounting documents (China, France, Spain, etc.). It is concluded that the Russian Federation is a less protected tax jurisdiction in comparison with the States with which it has economic ties. The existing imbalance of liability for violations of tax and fee legislation creates prerequisites for the use of Russian tax jurisdiction in unfair tax strategies. When determining the vector of Russian state policy in the sphere of liability for non-fulfillment of tax obligations, it is not advisable to ignore this significant circumstance.

scholarly journals Legal regulation of the railway freight transportation and criminal liability for disabling communication lines or transport in Russia

2021 ◽  
Vol 7 (Extra-A) ◽  
pp. 557-562
Author(s):  
Svetlana A. Grimalskaya ◽  
Natalia L. Emelkina ◽  
Elena V. Krasnenkova ◽  
Elvira H. Nadyseva ◽  
Yulia V. Nikolaeva
Keyword(s):  
Russian Federation ◽  
Criminal Liability ◽  
Freight Transportation ◽  
Legal Regulation ◽  
Criminal Code ◽  
Criminal Prosecution ◽  
Historical Method ◽  
Railway Freight ◽  
The Russian Federation ◽  
Communication Lines

The purpose of the study is to consider the legal regulation of railway freight transportation (on the example of Russia and some European countries), as well as study the peculiarities of criminal prosecution for disabling communication lines or transport on the example of the legislation of the Russian Federation. The leading method was the deductive. The method of systems analysis, the historical method, the method of induction, etc. were used. The study concludes that today, an increase in transport significantly increases the prevalence and danger of crimes that encroach on the functioning of transport that is safe for people and society. The chapter uniting these crimes is located in Section IX of the Criminal Code of the Russian Federation: “Crimes against Public Safety and Public Order”, placed in third place after the section on crimes against the person and in the economic sphere.

scholarly journals The procedure for sending sentenced to arrest to the place of punishment

2019 ◽  
Vol 13 (3) ◽  
pp. 312-317
Author(s):  
V. S. Shabal ◽  
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Human Life ◽  
Criminal Liability ◽  
Legal Regulation ◽  
Criminal Code ◽  
Criminal Prosecution ◽  
The Russian Federation ◽  
The Republic ◽  
Comprehensive Study

The article analyzes the problems in the direction of sentenced to arrest in the Republic of Belarus to the place of punishment. Based on the study of penal legislation it is concluded that there is no normative regulation of the issues of sending convicts to lockup houses, the concept of evading serving a sentence of arrest as well as the procedure and conditions for criminal prosecution under Art. 414 of the Criminal Code of the Republic of Belarus. This causes problems associated with the violation of the principle of the inevitability of criminal liability and the practice of applying this type of punishment, entailing among other things the growth of recidivism up to grave and especially grave crimes, encroaching on human life and health. Based on a comparative analysis of the legislation of the Republic of Belarus and the Russian Federation, which regulates the execution and serving of punishment in the form of arrest, the similarity of legal regulation of these public relations and problems in the law enforcement practice of both countries is noted. The conclusion is drawn about the need to amend the Penal Code of the Republic of Belarus in order to eliminate conflicts related to the execution of the sentence of arrest as well as conduct a comprehensive study of the execution of the sentence of arrest in the Russian Federation.

CONSTITUTIONAL VALUES AT A NEW STAGE OF DEVELOPMENT OF THE BASIC LAW OF THE RUSSIAN FEDERATION

2020 ◽  
pp. 60-68 ◽  
Author(s):  
MARAT SALIKOV ◽  
MAXIM GONCHAROV
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Stage Of Development ◽  
Basic Law ◽  
Russian State ◽  
The Russian Federation

the article examines the changes in the Basic Law taking place in the Russian Federation and their impact on the legal regulation of the constitutional values of the Russian state.

scholarly journals The Legal Fundamentals for the Prevention of Capital Outflow from the Russian Federation

Legal Concept ◽  
2019 ◽  
pp. 84-89
Author(s):  
Elena Ryabova ◽  
Alina Nikolaeva
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Academic Community ◽  
Point Of View ◽  
Capital Outflow ◽  
Tax Legislation ◽  
Domestic Capital ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Fundamental Categories

Introduction: the identification and analysis of the causes and factors, including the gaps in the legislation, generating an increase in the capital outflow, as well as the improvement of the currency, investment and tax legislation are relevant and important issues. Purpose: to study the problems of the legal regulation to prevent the outflow of capital from the Russian Federation. Methods: the fundamental categories and principles of materialistic dialectics, the generally accepted methods of comparative law became the methodological framework for solving the tasks. As part of the study of the legal foundation to prevent the outflow of domestic capital abroad, the authors also used the methods of analysis and synthesis, functional and systematic approaches, and the formal legal and statistical methods. Results: grounded in the paper the author’s point of view is based on the study of the international conventions, treaties and agreements to which Russia is a party, and the domestic legal acts regulating relations in the field of preventing the outflow of domestic capital abroad, as well as the opinion of the competent academic community. Conclusions: the study identified the characteristic features of the process of capital outflow from Russia and developed a list of recommendations aimed at improving the measures of the state legal regulation in the field of combating the outflow of capital abroad.

scholarly journals ON THE DEFECTS OF LEGAL REGULATION OF THE CONCEPT OF LIABILITY FOR TAX OFFENCES

2020 ◽  
Vol 15 (1) ◽  
pp. 164-182
Author(s):  
Zhanna A. Nikolaeva
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Criminal Procedure ◽  
Legal Liability ◽  
Legal Regulation ◽  
Criminal Proceedings ◽  
The Russian Federation ◽  
The Law

The author analyzes the content of interrelated tax norms, administrative and criminal laws, which constitute the concept of liability for tax offences. The analysis makes it possible to identify the elements that cause non-compliance with the foundations of legal liability in criminal proceedings: its inevitability, equality of everyone before the law and the court, justice. Representatives of small and medium- sized businesses are placed in unequal, discriminatory circumstances in comparison with large businesses. In addition, the legislation on taxes and fees contains provisions which create obstacles for the operation of criminal and criminal procedure laws. Many instances of tax evasion, the non-payment of fees and/or insurance fees in large and especially large amounts revealed by tax services do not become known to investigative bodies. In this case, the principle of the priority of sectoral legislation ceases to work, since in criminal proceedings the provisions of the Tax Code of the Russian Federation cancel out the effect of the norms which are common to all types of crimes and express the foundations of a particular sector of law. This paper substantiates the need to improve the concept of liability for violations of the legislation on taxes and fees.

scholarly journals The subject of judicial control in consideration of complaints: controversial issues of legal regulation

2021 ◽  
Vol 2021 (2) ◽  
pp. 104-109
Author(s):  
El'vira Mirgorodskaya
Keyword(s):  
Russian Federation ◽  
Criminal Procedure ◽  
Legal Regulation ◽  
Criminal Prosecution ◽  
Constitutional Court ◽  
Constitutional Rights ◽  
Criminal Proceedings ◽  
Procedure Code ◽  
The Subject ◽  
The Russian Federation

The purpose of this study was an attempt to theoretically understand the subject of judicial consideration of complaints against decisions, actions (inaction) of officials carrying out criminal prosecution. The research was carried out on the basis of comparative legal, formal logical, empirical, statistical methods. Judicial statistics for the year 2020 have been provided, and legislation has been studied from a historical and contemporary perspective, taking into account the practice of the Constitutional Court of the Russian Federation. The problem is that, in practice, for about 20 years the courts have had difficulties in determining the subject of complaints, since neither in theory nor in practice a consensus has been developed on this issue. The Criminal Procedure Code of the Russian Federation also does not contain a definition of the concept of «subject matter». The situation is aggravated by the presence of evaluative concepts in the text of the law, leading to a varied understanding of the subject of appeal by the courts, which leads to a violation of the constitutional rights of citizens at the pre-trial stages of criminal proceedings. In the article, taking into account the analysis of the practice of the Constitutional Court of the Russian Federation, legislation and the opinion of scientists, a recommendation was made to amend the Criminal Procedure Code of the Russian Federation to specify the subject of consideration of complaints in accordance with Art. 125 of the Criminal Procedure Code of the Russian Federation in order to eliminate existing contradictions in practice and increase the level of protection of individual rights in pre-trial proceedings.

scholarly journals Criminal Liability for Knowingly Unlawful Sentence, Decision or Other Judicial Act

2020 ◽  
Vol 17 (3) ◽  
pp. 93-102
Author(s):  
Pavel Metelsky ◽  
Nadezhda Verchenko
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Responsibility ◽  
Criminal Liability ◽  
Criminal Prosecution ◽  
The Public ◽  
History Of ◽  
The Subject ◽  
The Russian Federation ◽  
Considerable Complexity

Introduction. The publication is devoted to the corpus delicti, provided for by Art. 305 of the Criminal Code of the Russian Federation, which, being, in fact, a special type of official abuse, stands out as the direct object of a criminal assault and a special subject, since it can be committed exclusively by professional judges. The main features of the objective and subjective parties, qualifying signs of the offense are revealed, some problems that arise when applying this criminal law are outlined. Purpose. The goal is to analyze the design features of the crime and issues that arise when applying this rule. Methodology. The method of a formal legal analysis of the norms of the criminal law and theoretical provisions on problems directly related to the application of this rule was used. Results. The public danger of a criminal act that undermines the very foundations of justice is obvious, in connection with which it stands out as an independent crime by all the Russian Criminal Codes, starting in 1922, the history of criminal responsibility for its commission can be traced in our country in general since the 16th century. The current criminal law prohibition is characterized by considerable complexity, due to both the blanket nature of the disposition of the norm itself and the presence of discrepancies in the understanding of the signs embodied in it. Conclusion. The implementation of criminal liability for this crime involves the establishment of not only circumstances directly related to the corpus delicti that lie in the criminal law field. The subject of an infringement, a judicial act, must be subjected to procedural review without fail, after which, subject to the consent of the Higher Qualification Collegium of Judges of the Russian Federation, in fact, and the mechanism of criminal prosecution is “launched”. That is, a truly “multi-way” combination of actions is necessary, carried out in several stages, and the problem itself to some extent becomes interdisciplinary, going beyond only criminal law.

scholarly journals The Legal Regulation of the Penitentiary Justice of the USSR (1944 – 1956)

2021 ◽  
pp. 051-063
Author(s):  
D. N. Shkarevsky
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
State Archive ◽  
Second Stage ◽  
Russian State ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Chelyabinsk Region ◽  
Prison Camp ◽  
Two Stages

In this article, on the basis of documents stored in the funds of the State Archive of the Russian Federation, the Russian State Archive of Socio-Political History and the United State Archive of the Chelyabinsk Region, the regulation of the penitentiary justice authorities is considered. The aim of the paper is to identify the characteristic features of the regulation of the activities of the penitentiary justice bodies. The number of those convicted by the penitentiary courts for the period of their existence (1946–1956) is revealed. The characteristic features of the regulation of the activities of the penitentiary justice bodies are highlighted. These include the following. Firstly, the delphic language resulting in the lack of clearly defined competence for the penitentiary courts; their functions expanded and narrowed. Secondly, the inconsistency of the regulatory framework manifested in the fact that by-laws passed by the Ministry of Justice contradicted the legislation and limited the rights of the accused and defendants. The practice of the Judicial Collegium for Penitentiary Courts of the USSR Supreme Court was not consistent. The author distinguishes two stages in the development of the competence of prison camp courts. The first one that lasted until the early 1950s was the period of expansion. The second stage was reduction of competence. At the same time, initially the reduction of competence was not common. But, after the death of I. Stalin, this process became widespread.

scholarly journals The dismissal of the officials of the Russian Federation in connection with the loss of confidence (issues of organization of individual law enforcement)

2015 ◽  
Vol 2 (4) ◽  
pp. 197-202
Author(s):  
O A Firsova ◽  
L A Slinkova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Legal Liability ◽  
Legal Regulation ◽  
The Russian Federation

The article focuses on some issues of legal regulation gaps and relevant problems of enforcement of legal liability of persons holding public positions of the subordinate entity of the Russian Federation for corruption offenses in the form of dismissal for the loss of confidence.

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