Tax Policy as a Function of the Russian State

2020 ◽  
pp. 106-112
Author(s):  
D. A. Shvets

In the article the main problems of the system of fiscal payment as part of the functions of the state in terms of tax policy related to the lack at legislative level accurately built system of fiscal charges, in connection with which law enforcement and judicial practice, there are ambiguities in the resolution of problems related to the choice of the mode of legal regulation of the said payments. There are also some problems with the classification of fiscal charges. The existing procedure for regulating fiscal fees should be changed through the incorporation of fiscal fees in the tax code, which is primarily due to the need to apply in the legal regulation of payments identical in their legal nature of uniform rules, as well as the requirements of paragraph 5 of article 3 of the tax code.

10.12737/5942 ◽  
2014 ◽  
Vol 8 (1) ◽  
pp. 1-6
Author(s):  
Разиньков ◽  
D. Razinkov ◽  
Михайлов ◽  
I. Mikhaylov ◽  
Михайлова ◽  
...  

In article the legislative base, which is the foundation of functioning of the state system of medical-social examination, is considered and analyzed. The questions of legal regulation of the state activity in the sphere of social policy concerning disabled people are discussed. The methods of sociological research and logical analysis of literature and official normatively-legal papers, being the basis of activity of the system of medico-social examination and sphere of giving to the invalids the equal with other citizens possibilities in realization of constitutional rights and freedoms, public welfare and establishment, are applied to the invalids as the measures of government support. In conclusions the emphasis is placed on need of carrying out radical restructurings for system of medico-social examination. It is offered to modify the existing classification of indexes of health and indexes, related to the health taking into account the socio-economic, climatic and other features; to strength the control of execution of government programs in the medico-social sphere; to modify the traditional classification of groups of disability; to change a way of features accounting of disabled people with various functional violations proceeding from a complex assessment of dysfunction of the neuro-physiological and psycho-physiological statuses; to use the innovative technologies of diagnostics, treatment, rehabilitation in correction of the functional violations with taking in mind not only the nosologic group of disease, but by an individual approach.


2020 ◽  
Vol 1 ◽  
pp. 16-23
Author(s):  
V. V. Cheremukhin ◽  

Construction, as a sphere of the national economy, has impressive statistical indicators, determining the importance and relevance of its proper legal regulation, especially in terms of land use for relevant purposes. This article discusses the current situation in the sphere of provision of land plots for construction purposes, further alteration and termination of the relevant lease relations; provides a detailed analysis of the current legislation, law enforcement and judicial practice in such sphere. The purpose of the article is to analyze and summarize legislation judicial and law enforcement practice in this area, as well as the development of specific directions for a comprehensive dissertation research, proposals for improving the legislation regulating these relations. This goal is achieved by solving tasks such as studying of the existing legal regulation of disputed legal relations, law enforcement and judicial practice, identification of problematic and conflict-of-laws issues in the field under consideration, review of the degree of scientific development of the research topic, determination of trends in the development of this sphere of legal relations, development of specific proposals for changing legislation and law enforcement practice. General scientific (synthesis, system analysis, analogy) and special (formal-legal, comparative-legal) methods are used to solve the above problems. Based on the results of consideration of these issues, the author formulates the main problems of the legal relations under consideration, an assessment of the current degree of scientific development of this field is given, the main directions of the planned scientific research are also outlined, proposals are formulated to improve legislation and law enforcement practice.


2021 ◽  
Vol 66 ◽  
pp. 123-128
Author(s):  
I.I. Baidyuk

The article is devoted to defining the concept and methods of interaction of the State Border Guard Service of Ukraine with other law enforcement a. The meaning of the concept of "methods" is revealed. It is proposed to understand the methods of interaction of the State Border Guard Service of Ukraine with other law enforcement agencies as a set of tools used by these entities within the current legislation to organize and maintain relations between them to ensure border security, prevent smuggling, illegal migration and transnational crime. Features of such administrative methods of management as regulatory, administrative and normative are considered. It is noted that regulatory methods take place in the interaction of the State Border Guard Service of Ukraine with other law enforcement authorities. It is determined that persuasion as a universal method of management in the interaction of the State Border Guard Service of Ukraine with other law enforcement authorities is absent, and an example of the method of coercion is liability for non-compliance with acts of the State Border Guard Service of Ukraine. Such organizational methods in interaction of the State Border Guard Service of Ukraine with other law enforcement authorities as planning, forecasting, method of information support, method of decision making, methods of organizing the implementation of decisions and monitoring their implementation, methods of instructing and work with personnel are singled out. Emphasis is placed on economic methods in the interaction of the State Border Guard Service of Ukraine with other law enforcement authorities. The results of the survey show the problems in the use of methods of legal regulation, prohibitions, coercion, coordination, control in the management of the State Border Guard Service of Ukraine, which affect the effectiveness of its interaction with other law enforcement authorities and should be studied separately.


2021 ◽  
Vol 10 (1) ◽  
pp. 103-122
Author(s):  
Oleksandr Omelchuk ◽  
Inna Iliopol ◽  
Snizhanna Alina

The article analyzes the legal nature and specific of legal regulation of cryptocurrency in order to reveal the features of inheritance of cryptocurrency assets. The article aims to reveal whether it is possible to inherit cryptocurrency in terms of the existent legislation and if so, what kind of peculiarities of cryptocurrency should be considered. The financial and legal nature of cryptocurrency are described in the article. The main differences between cryptocurrency and traditional electronic money are revealed. The current legislation of Ukraine and some European countries on cryptocurrency legal status is analyzed. It is stated, that in most countries of the world, cryptocurrency is not considered to be money or currency, but rather a kind of property. It is noted, that while solving the issue of inclusion of cryptocurrency assets in the legacy, it is necessary to take into account the functional features of cryptocurrencies in general and the specifics of a particular type of cryptocurrency. Most of the benefits of cryptocurrencies for their owner (such as anonymous character) are obstacles to their inheritance according to the procedures provided by applicable law. The classification of the methods of inheritance of cryptocurrency assets is made in the article. The differences in the inheritance of cryptocurrency and tokens are revealed.


Author(s):  
Yu. Yu. Borisova ◽  
I. V. Akimova

In article authors investigate questions of the operating legal regulation of coordination of economic activity of independent economic entities, including questions of its legisla- tive definition and signs. Article contains the detailed analysis of the most interesting examples of judicial practice and practice of antimonopoly authorities on the matter. Authors, analyzing the current legal regulation, also give an assessment to the planned changes in the legislation in this part and state the point of view about dependence of legal assessment of actions of the coordinator and the economic entities coordinated by it on operating conditions of commodity markets on which it is carried out. As a result of a research authors drew a conclusion on need of legislative changes in a part of admis- sibility of the forbidden coordination provided that the advantage for consumers of such coordination exceeds negative effects for the competition.A significant amount of works of the modern scientists and experts investigating a per- spective of institutes of the antitrust law is devoted to questions of legal qualification of coordination of economic activity of independent economic entities in legal scientific literature.The matter was also raised in publications and authors of the "Rossiyskoye Konkurent- noye Pravo I Ekonomika" magazine, at the same time, it should be noted that to consid- eration of questions of coordination of activity smaller attention is paid, than, for ex- ample, to questions of cartels.Thus, degree of scientific readiness of the matter in general is rather high, at the same time to authors the relevance of this subject and need of the analysis and assessment of the operating regulation taking into account economic features of the present stage of development of the markets seems to be of high interest.


2020 ◽  
pp. 27-39
Author(s):  
Vladimir G. Blinov ◽  
Viktoriya V. Blinova

A huge interest in learning digital technologies is noted these days. However, at the same time it is necessary to note insufficient degree of available information on this topic, which is due to this phenomenon's novelty. The relevance of the research topic is determined by the need to analyze comprehensively the litigation practice on applying the legislation on digital rights. The need for this research is due to the lack of a comprehensive legal regulation of new digital technologies, lack of uniform judicial practice on applying the legislation on digital rights. This paper considers and analyzes modern law enforcement approaches to cryptocurrency as an object of civil rights, to transactions with cryptocurrency, dissemination in the Internet of information about cryptocurrency as a virtual means of payment and saving in the territory of the Russian Federation, taxation of digital assets existing in litigation practice. The legal positions of the Bank of Russia, Rosfinmonitoring, FTA of Russia on problematic issues of digital rights are investigated.


Author(s):  
V.A. Kaznazcheev ◽  

The presented research is devoted to the practical and legal features of the use of physical force by employees of law enforcement agencies. The work contains a legal analysis of these issues. The article examines the legal nature of this special coercion measure and outlines the legal significance of observing the principle of legality in its application. The scientific study provides examples of domestic and foreign practices concerning the consequences of violation of the requirements of the law by officials. The paper analyzes the statistical information on the state of crime for the first half of 2020 presented on the official portal of the Judicial Department at the Supreme Court of the Russian Federation, and notes that issues related to abuse of authority by employees of power structures are of particular public and legal interest. Practice shows that the abuse of power by law enforcement officers in the use of physical force can lead to the emergence of public protests, reaching a wide scale. This fact necessitates a thorough study of the issues that arise in the course of the use of physical force by powerful subjects. The author outlines his own position on this topic, outlines the problems of legal regulation of the considered area of legal relations and suggests possible ways to resolve them.


2021 ◽  
pp. 93-96
Author(s):  
O.I. Nikitenko

This article is intended for the theoretical foundations of the strategy of security in the border areas of Ukraine by law enforcement agencies. Law enforcement agencies are existing in society and the state institutions and organizations that perform law enforcement and law enforcement functions whose main task is to ensure security in the border areas of Ukraine. At the current stage of development of Ukraine as a democratic social and legal state, taking into account the recent global changes in the world, the development of law enforcement agencies to ensure national and internal security from internal and external threats is one of the priorities of European policy. The choice of the population of Ukraine highlighted the problem of implementation of ratified agreements with the European Union, including the provisions of the European Charter in the field of security in the border areas of the state, as important components of the political and legal system of Ukraine. Ensuring state security, protection of the state border and protection in the border area of Ukraine in accordance with the Constitution of Ukraine is entrusted to military formations and law enforcement agencies of the state. The state pays special attention to improving the legislation in the field of administrative and legal regulation in the field of national and internal security of the state from internal and external threats. The formation of the scientific doctrine of the scientific order in Ukraine has its own difficult history. Maintaining and strengthening the rule of law in society in modern conditions, as a necessary prerequisite for the effective functioning of an extensive human rights mechanism with the participation of state institutions, law enforcement agencies, civil society require thorough doctrinal support.


2020 ◽  
Vol 17 (3) ◽  
pp. 63-67
Author(s):  
Marina Buchakova

Introduction. The relevance of the article is due to the existence of contradictions and conflicts in the Russian legislation in the field of subsoil use, which determines the controversial issues that arise in law enforcement practice. Purpose. The purpose of the research is to analyze the legal regulation of the Institute of subsoil use, law enforcement practice in the field under study. Methodology. The paper primarily uses the formal legal method for analyzing current legislation, as well as general approaches and methods related to the methodological apparatus of legal science: analysis, synthesis, and a systematic approach. Attention is paid to the analysis of materials of judicial practice on issues of subsurface use. Results. In the sphere of subsurface use, the environmental interests protected by law should be primarily of a public legal nature, since harm is caused to natural objects that are primarily in public ownership and are a public good. Accordingly, the main principle in resolving disputes in this area should be the principle of priority of public interests. The author comes to the conclusion that the existence of numerous normative acts in the field of subsoil use is manifested in their certain inconsistency and inconsistency. In addition, the sphere of subsurface use is characterized by an intersectoral relationship with civil, environmental, water, land and other branches of law, legal conflicts of which can also be the root cause of contentious issues in law enforcement practice. Conclusion. Improvement of legal regulation in the investigated area is possible in terms of harmonization of the legislation on subsoil, land, water and environmental law; introduction to the legislation on mineral resources terminology provisions eliminating an ambiguous interpretation of the rules; reduction rules having reference nature; establishing the penalties for offences are proportionate to the damage caused to natural objects. primarily owned by the public and being a public good.


2018 ◽  
Vol 2 (1) ◽  
pp. 91-103
Author(s):  
Svyatoslav V. Ivanov

The subject. The article is devoted to the analysis of public authorities’ activities in order to strengthen unity of domestic legal space and the people of Russia with regard to constitutional legal support of the state unity and territorial integrity of the Russian Federation.The purpose of the article is to make a critical analysis of implementing a system that consists of constitutional legal rules and procedures of regulatory impact on the unity of domestic legal space and the people of Russia with the aim of increasing the effectiveness of their implementation.The methodological basis of the study includes general-scientific methods (analysis and syn-thesis, system-structural approach) as well as academic methods (formal-legal method, method of interpretation of legal acts).Results, scope. Consistent constitutional legal support of the state unity and territorial integrity of the Russian Federation requires elimination of defects and gaps in legal regulation and improvement of law enforcement practice. In particular, it is necessary to eliminate the practice of denial of a state registration of political parties on insignificant formal grounds in order to implement guarantees of the unity of the people of Russia.Conclusions. The consistent strengthening of the unity of domestic legal space and the people of the Russian Federation is of paramount importance to the constitutional and legal support of its state unity and territorial integrity. It is necessary to eliminate a number of legal defects and to make law enforcement practice more effective in order to implement these constitutional values.


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