New limits for the application of a simplified tax system: innovations of 2021

2021 ◽  
pp. 40-47
Author(s):  
Olga Vladimirovna Shinkareva
Keyword(s):  
Russian Federation ◽  
Federal Law ◽  
Tax System ◽  
The Russian Federation ◽  
The Right

Article is devoted to the analysis of changes of limit limits of revenues of the organization and number of her workers at which excess the organization loses the right for application of a simplified tax system, the brought Federal law of 31.07.2020 No. 266-FZ “About modification of Chapter 26.2 of Part second of the Tax Code of the Russian Federation and Article 2 of the Federal law “About Modification of a Part the Second Tax Code of the Russian Federation”. Aspects of determination of these limits and their correction for coefficient-deflator are considered. The peculiarities of calculation of tax paid in case of application of simplified system of taxation at increased rates in case of exceeding limit limits are disclosed. Practical examples of determining the calculation of tax both in the object of taxation income and in the object of taxation income reduced by the amount of expenses are considered.

Judicial Resolution of Issues Related to the Movement of Underages Without Accompanying Parents

2020 ◽  
Vol 1 ◽  
pp. 32-36
Author(s):  
I. V. Botantsov ◽  
Keyword(s):  
Russian Federation ◽  
Freedom Of Movement ◽  
Independent Travel ◽  
The Russian Federation ◽  
The Right ◽  
Do So

According to the Constitution of the Russian Federation, every citizen has the right to freedom of movement on its territory, but due to the fact that minors cannot be held accountable for their actions, there is a need to control their movement by legal representatives. The practical determination of the age of independent travel of minors and the issues of drawing up documents by parents authorizing them to do so are the subjects of disputes that are subject to judicial resolution. The article provides an analysis of the relevant practice, accompanied by the author's comments.

Prosecutor in the Court of Cassation in Criminal Cases

2016 ◽  
Vol 4 (2) ◽  
pp. 0-0
Author(s):  
Лев Бертовский ◽  
Lyev Byertovskiy ◽  
Дина Гехова ◽  
Dina Gekhova
Keyword(s):  
Russian Federation ◽  
Public Prosecutor ◽  
Federal Law ◽  
Criminal Cases ◽  
Judicial Practice ◽  
Procedure Code ◽  
Moscow City ◽  
The Russian Federation ◽  
The Right

Federal Law No. 433-FZ «On Amendments to the Criminal Procedure Code of the Russian Federation and the Annulment of Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation» entered into force since January 1, 2013 in relation to the powers of prosecutors to lodge cassation representations against court’s decisions is under review in the article. The authors analyse judicial practice of cassation instance in Moscow City Court of 2014 year on criminal cases and demonstrate some omissions of prosecutors in consideration of cases in the court of cassation. The conclusion shows that a cassation representation should be prepared and submitted by subordinate to higher prosecutor, provided that public prosecutor shall obtain the right to apply directly to that prosecutor who has the right to lodge a cassation representation along with the project thereof. Such novel will positively influence to the quality of cassation representations prepared and made by prosecutors.

ANTI-CORRUPTION POLICY BY LEGAL MEANS

2015 ◽  
Vol 10 (6) ◽  
pp. 129-134 ◽  
Author(s):  
Назаренко ◽  
Gennadiy Nazarenko
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Code ◽  
Not Given ◽  
Federal Law ◽  
Effective Implementation ◽  
The Russian Federation ◽  
Definition Of ◽  
The Right ◽  
Official Status

In the article anti-corruption policy is considered in criminal law and in the preventive aspects. The definition of anti-corruption policy by legal means is given. It is shown that the most significant and effective tool in this direction (kind) of policy is the Criminal Code of the Russian Federation. However, the preventive potential of criminal law is not enough. The law does not cover a lot of corruption manifestations, which are involved in the use of any official status, its authority and opportunities. Up to the present time criminal law is not given with the accordance of the Federal Law «On combating corruption» from 25.12..2008 №273-FZ (as amended on 22.12.2014). Criminal law measures applied to corrupt officials, have palliative nature: they are based on the concept of limited use of criminal law and mitigation of punishment. The author makes a reasonable conclusion that more effective implementation of anti-corruption policy requires the adoption of new criminal law which contains the Chapter on corruption crimes, sanctions of which must include imprisonment as punishment as well as confiscation of property or life deprivation of the right to occupy certain positions or to be engaged in certain activities.

scholarly journals STRATEGIES FOR REGULATING CRYPTOCURRENCY IN THE RUSSIAN LEGISLATION: FORECAST FOR THE FUTURE

2017 ◽  
Vol 21 (2) ◽  
pp. 176-182 ◽  
Author(s):  
E. L. Sidorenko
Keyword(s):  
Russian Federation ◽  
Criminal Code ◽  
Federal Law ◽  
Electronic Money ◽  
Virtual Currency ◽  
Legal Control ◽  
The Future ◽  
The Russian Federation ◽  
Future Evaluation

The paper discusses the future development of the cryptocurrency in the Russian Federation. At present, it can be defined as a new financial instrument based on distributed registry technology (Blokchein). It is the lack of server storage and a single issuer, the relative anonymity (pseudonymity) and mobility calculations allow us to consider financial cryptocurrency to be a technology of the future. Evaluation of the prospects for the development of the regulatory and protective law of the Russian Federation, the author begins with an assessment of the world's leading strategies for regulating the virtual currency: permissive, prohibitive and observant. The author argues the problem of searching for the optimal model of the cryptocurrency legalization, considering it to be a kind of a computer program: means of exchange, a monetary symbol, a cashless cash, an electronic money and a security, a commodity, other property, property right, etc. Particular attention is paid to the critical analysis of the draft federal law on the declaration of a crypto currency by a surrogate and the introduction of a new composition in the Criminal Code of the Russian Federation - article 187.1 "Turnover of money surrogates" with the establishment of responsibility in the form of a fine of up to 500 thousand rubles or imprisonment for up to four Years for production, purchase for sale, as well as the sale of money surrogates. As one of the developers of the draft law on legalization of the cryptocurrency in the Russian Federation, the author of this paper identifies the most important aspects that need in legal control. They are identification of exchange sites and the user, verification of transactions based on documents, data and information (validation), determination of the beneficial owner, Relations and monitoring of transactions with the cryptocurrency in accordance with the risk profile.

scholarly journals The right of Police officers and the Criminal-executive system to use firearms: some issues of theory and practice

2021 ◽  
Vol 39 (3) ◽  
pp. 136-143
Author(s):  
A. А. Alimov ◽  
◽  
S. A. Yunusov ◽  
Keyword(s):  
Russian Federation ◽  
Police Officers ◽  
Legal Regulation ◽  
Theory And Practice ◽  
Penal System ◽  
Federal Law ◽  
The Russian Federation ◽  
Executive System ◽  
The Law ◽  
The Right

The article is devoted to the analysis of the Federal Law «On the Police» and the law of the Russian Federation «On Institutions and Bodies Executing Criminal Sentences in the Form of Imprisonment», which empowers the police and the penal system with the right to use firearms. Possible problems of the implementation of the provisions of the legislation are identified, specific measures are proposed to improve the efficiency of legal regulation of the use of firearms by police officers and the penal system

scholarly journals PECULIARITIES OF SUPERVISION OVER THE RECEPTION, REGISTRATION AND AUTHORIZATION OF CRIMES UNDER ARTICLE 145.1 OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION BY THE PRELIMINARY INVESTIGATION AUTHORITIES

2020 ◽  
Vol 30 (4) ◽  
pp. 535-540
Author(s):  
M.A. Gabdullina
Keyword(s):  
Russian Federation ◽  
Criminal Liability ◽  
Preliminary Investigation ◽  
Criminal Code ◽  
Federal Law ◽  
Different Types ◽  
Complete Failure ◽  
Employer Liability ◽  
The Russian Federation ◽  
The Right

The Constitution of the Russian Federation protects the right to work for remuneration not below the statutory minimum wage. Non-payment of wages is one of the most serious violations of worker's rights. In this regard, the current legislation provides for different types of employer liability for violating these provisions: civil, administrative and criminal. The Federal law “On amendments to article 145.1 of the Criminal code of the Russian Federation” dated 23.12.2010 No. 382-FZ tightened criminal liability for non-payment of wages. Thus, in particular, this law introduced criminal liability for partial non-payment of wages, while the former wording of article 145.1 of the Criminal code established liability only for its complete failure. In practice, this norm has not previously been brought to criminal liability for partial non-payment of wages. The paper deals with the issues of powers of the Prosecutor at the stage of reception, registration and resolution of reports on crimes provided for by article 145.1 of the criminal code. The problematic issues arising from the investigative authorities in conducting procedural checks on the specified categories of messages are analyzed. Suggestions on the improvement of criminal-procedural legislation are made.

On Early Election Calling

2015 ◽  
Vol 3 (6) ◽  
pp. 0-0
Author(s):  
Виктория Вискулова ◽  
Viktoriya Viskulova
Keyword(s):  
Russian Federation ◽  
Local Governments ◽  
Statistical Technique ◽  
Election Campaigns ◽  
Federal Law ◽  
Public Authorities ◽  
Election Process ◽  
The Russian Federation ◽  
The Right ◽  
Modelling Methods

Every year the Russian Federation holds thousands of elections — primary, early, occasional, runoffs, etc. This article describes a great number of early election campaigns in Russia, reflects some discrepancies in the statistics, and also reveals some problems of an election process. The author touches upon the following points: 1) proves that early elections are called due to early termination of powers of the elected authorities and officials; 2) demonstrates a variety of the RF constituent entities’ legal approaches to determining of initiators of early election calling; 3) suggests an all-in-one approach to early election calling — by election committees. In her article the author uses statistical technique, comparative juridical and legal modelling methods. As a result the author proposes some amendments to the RF Federal Law “On Basic Guarantees of Electoral Rights and the Right of Citizens of the Russian Federation to Participate in a Referendum”. The author assumes that it is the election committees that should call for early elections, and not the elected public authorities or local governments.

scholarly journals Administrative legal mechanism for exercising the right of citizens to appeal to the government bodies in the Ural Federal District: the peculiarities of legal regulation

2021 ◽  
pp. 32-46
Author(s):  
Stanislav Vladimirovich Kalashnikov
Keyword(s):  
Russian Federation ◽  
Federal District ◽  
Legal Regulation ◽  
The Subject ◽  
The Russian Federation ◽  
The Government ◽  
The Right ◽  
Legal Mechanism

The subject of this this research is the normative legal and legal acts of the government bodies of the constituent entities of the Russian Federation included into the Ural Federal District (Kurgan, Sverdlovsk, Tyumen, Chelyabinsk regions, Khanty-Mansi Autonomous Okrug, Ugra and Yamalo-Nenets Autonomous Okrug) that regulate the administrative legal mechanism for exercising the right of citizens to appeal to the government bodies in the indicated regions. Special  attention is given to the importance and need for legal regulation of the issues associated with arranging additional guarantees and exercising the right of citizens to appeal to government bodies, particularly on the level of the constituent entities of the Russian Federation included into the Ural Federal District. Based on the comprehensive analysis of the aforementioned normative legal act and legal acts, the author reveals the peculiarities of legal regulation of the administrative legal mechanism for exercising the right of citizens to appeal to government bodies in the constituent entities of the Russian Federation included into the Ural Federal District, the limits of norm-setting authorities of the listed regions of the Russian Federation, specificities of securing additional guarantees of the rights of citizens to appeal to government bodies in the corresponding regional laws, approaches towards consolidation of the categorical and conceptual apparatus, determination of parties to legal relations in the area of exercising the right of citizens to appeal to government bodies, the role of normative legal and legal acts of the constituent entities of the Russian Federation included into the Ural Federal District within the mechanism of exercising the right of citizens to appeal to government bodies. The conclusion is formulated on the prospect of the approaches of certain constituent entities of the Russian Federation towards legal regulation of the mechanism for exercising the right of citizens to appeal government. The author also makes recommendation for its improvement.

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