scholarly journals Local Taxes in the Russian Federation in the Context of the Analysis of the Powers of Local Self-Government Bodies

2019 ◽  
pp. 249-256
Author(s):  
Elena Kireeva
Keyword(s):  
Russian Federation ◽  
Web Sites ◽  
Local Governments ◽  
Legal Analysis ◽  
Local Taxes ◽  
The Russian Federation ◽  
Ministry Of Finance

In this contribution the author presents the results of the analysis of legislation as well as monitoring the official web sites of the Ministry of Finance of the Russian Federation concerning local taxes. On the basis of methods of systematic, comparative legal analysis, monitoring and the study of normative regulation of local taxes in the Russian Federation, some conclusions are made about the ability of local governments to implement the functions assigned to them.

Evidence and Proof in Civil and Administrative Proceedings: Comparative Legal Analysis

2020 ◽  
Vol 4 ◽  
pp. 72-76
Author(s):  
Yu. R. Sirazitdinova ◽  
Keyword(s):  
Russian Federation ◽  
Civil Procedure ◽  
Legal Analysis ◽  
The Russian Federation ◽  
Administrative Proceedings ◽  
Evidence And Proof

By comparing the article, some questions of proof and evidence are examined in the Code of Civil Procedure of the Russian Federation, agribusiness of the Russian Federation, CAS of the Russian Federation. An attempt has been made to develop proposals for amending Articles 62 and 122 of the CAS RF.

Theft and Fraud Committed Using Electronic Payment Systems (Regional Judicial and Investigative Practice)

2020 ◽  
Vol 2 ◽  
pp. 66-79
Author(s):  
S. L. Morozov ◽  
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Criminal Law ◽  
Legal Analysis ◽  
Payment Systems ◽  
Criminal Cases ◽  
Electronic Payments ◽  
Judicial Practice ◽  
The Supreme Court ◽  
The Russian Federation

The advent of the electronic currency and the effecting of electronic payments has caused new forms of thefts and types of acquisitive crimes. The judicial investigative practice of criminal cases of embezzlement committed using bank cards and other types of electronic payments has encountered problems with the qualification of such acts. The author identifies the most common enforcement problemsand their causesby a retrospective study of judicial practice, the changing norms of the criminal law. At the same time, a ten-year period of work of the judicial investigating authorities was studied. On the basis of traditional general scientific methods of cognition, as a result of a system-legal analysis of the considered set of specific situations, the author gives an author's view of the complex of causes that cause a lack of uniformity in judicial investigative practice. Using the hermeneutic approach, the author paid special attention to the application by the courts of the interpretation of the criminal law by the Plenum of the Supreme Court of the Russian Federation in different years. In conclusion, ways of resolving contentious issues of qualification of thefts and fraud in the field of electronic means of payment are proposed. It has been ascertained that high-quality and uniform law enforcement can provide additional clarification on the delimitation of related and competing theft from the Plenum of the Supreme Court of the Russian Federation. It is concluded that in general, the current concept of the Plenum of the Supreme Court of the Russian Federation does not contain contradictions with the novels of the criminal law, but can be improved. The rationale and edition of possible additions to the relevant decision of the Plenum of the Supreme Court of the Russian Federation are given.

THE PROBLEMS OF CRIMINAL LAW PROTECTION OF THE OIL INDUSTRY OF THE RUSSIAN FEDERATION

2020 ◽  
pp. 14-20
Author(s):  
Сергей Иванович Вележев ◽  
Антон Михайлович Седогин
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Oil Industry ◽  
Legal Analysis ◽  
The Russian Federation ◽  
The Republic ◽  
Illegal Activities ◽  
Business Entities ◽  
Criminal Groups

В статье рассмотрены актуальные вопросы уголовно-правовой охраны нефтяной отрасли Российской Федерации от преступных посягательств корыстной направленности. Иллюстрирован существенный ущерб, причиняемый преступными группами охраняемым общественным отношениям на национальном и международном уровнях. Проведен статистический и сравнительно-правовой анализ наиболее эффективных норм законодательства России и Казахстана, применяемых в ходе борьбы с подобной противоправной деятельностью. Предложено направление дальнейшего совершенствования российского уголовного закона. Нефтяная промышленность является одной из ведущих отраслей Российской Федерации, структурными сегментами которой являются в том числе объекты добычи, хранения, переработки и транспортировки нефти, а также объекты транспортировки, хранения и сбыта нефтепродуктов. Данные обстоятельства требуют принятия мер по ее защите от противоправных действий по хищению нефти и нефтепродуктов. Наряду с охранными, режимными и организационными мерами, которые осуществляют хозяйствующие субъекты, немаловажное значение имеет защита отрасли от преступных посягательств уголовно-правовым способом. В статье указывается необходимость совершенствования законодательства по обеспечению безопасности деятельности нефтяной отрасли, учитывая ее значение для экономики страны. Отмечается, что положительные результаты в поиске возможных путей совершенствования законодательства дает применение сравнительно-правового анализа уголовных норм СНГ по борьбе с преступностью в этой сфере деятельности. The article examines current issues of the criminal law protection of the oil industry of the Russian Federation from criminal attacks for mercenary reasons. The considerable damage caused by criminal groups to protected public relations at the national and international levels is illustrated. A statistical and comparative legal analysis of the most effective norms of the legislation of Russia and the Republic of Kazakhstan applied in the fight against such illegal activities has been carried out. The direction of further improvement of the Russian criminal law is proposed. The oil industry is one of the leading industries of the Russian Federation, the structural segments of that are the objects of oil production, storage, refining and transportation, as well as the objects of transportation, storage and marketing of oil product. Under these circumstances it is required totake measures for protection it from unlawful actions connected with stealing of oil and oil products. Along with security, safeguards and organizational measures that are implemented by business entities, protection of the industry from criminal attacks by a criminal law method is of no small importance. The article indicates the need to improve legislation to ensure the safety of the oil industry, based on its importance for the country's economy. It is noted that positive results in the search for possible ways to improve the legislation are provided by the use of a comparative legal analysis of the criminal norms of the CIS in the fight against crime in this area of activity.

Leases that are not leases: qualification and accounting

2021 ◽  
pp. 15-25
Author(s):  
L.V. Sotnikova
Keyword(s):  
Russian Federation ◽  
Healthcare Organizations ◽  
Accounting Standard ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Lease Accounting

On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No. 208n, from January 1, 2022, many heads of economic structures, including healthcare organizations, and their accountants, who act as tenants in lease agreements, are concerned about avoiding the complicated accounting of leased objects which is prescribed by this standard. Accounting methodologists, consultants, experts, and others try to use literally every clause, subclause, paragraph, every word and every comma in order to justify that their lease relationship is not covered by this accounting standard.

Cancellation of the limit on the value of fixed assets: reflect retrospectively and prospectively

2021 ◽  
pp. 38-55
Author(s):  
L.V. Sotnikova
Keyword(s):  
Russian Federation ◽  
Current Period ◽  
Fixed Assets ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
The Right ◽  
Commercial Organizations ◽  
Accounting Procedure

A single limit on the value of fixed assets for all commercial organizations, equal to forty thousand rubles and existed in accordance with the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 № 186n in PBU 6/01 “Accounting for fixed assets” from January 1, 2011 in the new standard — FSBU 6/2020 “Property, plant and equipment” does not apply. Organizations themselves can determine such limits for their organizations, above which they will consider objects as fixed assets, and below which they will write off to expenses of the current period. The regulator also granted the reporting entities the right to switch to the new accounting procedure voluntarily from January 1, 2021, or, already on a mandatory basis, from January 1, 2022. The article examines, using an example, a retrospective and prospective transition to new individual limits for fixed assets from January 1, 2021.

Ensuring the Rights and Legal Interests of the Victim when Checking the Crime Report: A Comparative Legal Analysis of the Criminal Procedure Codes of the Russian Federation and the People’s Republic of China

2021 ◽  
pp. 128-133
Author(s):  
Irina G. Smirnova ◽  
◽  
Ekaterina V. Alekseeva ◽  
◽  
Keyword(s):  
Russian Federation ◽  
Criminal Procedure ◽  
Legal Regulation ◽  
People’S Republic Of China ◽  
Legal Analysis ◽  
People's Republic Of China ◽  
Republic Of China ◽  
Procedure Code ◽  
The Russian Federation ◽  
Procedure Codes

The article presents a comparative legal analysis of the norms of the Criminal Procedure Code of the Russian Federation and the Criminal Procedure Code of the People’s Republic of China, which regulate the rights and powers of the victim within the framework of the stage of initiating a criminal case. The authors highlight several significant differences in the legal regulation of this issue. The differences are: the obligation to comply with the rules of jurisdiction in China at the stage of filing a statement of a crime, which is not required under the Code of Criminal Procedure of the Russian Federation; compulsory fingerprinting of a person when filing a crime report with a public security agency implemented in China; the existence of several types of preliminary checks (the list of activities carried out as part of these checks in China is open); intensive development of IT technologies and their introduction into the life of society, including for the fight against crime and ensuring law and order in society, in China.

Assessing the quality of budget risk management of the subjects of the Russian Federation

2021 ◽  
Vol 27 (11) ◽  
pp. 2521-2547
Author(s):  
Alena Yu. SUKHOVA
Keyword(s):  
Risk Management ◽  
Russian Federation ◽  
Regional Finance ◽  
Finance Management ◽  
Regional Budget ◽  
Data Source ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Statistical Criteria

Subject. The article explores indicators for budget risk management in the subjects of the Russian Federation. Objectives. The aim is to develop a system of indicators to assess the quality of budget risk management, to create a methodology for quality management assessment and test it on the case of 85 subjects, to build a rating for the quality of budget risk management in 2020. Methods. The study rests on creating a model for assessing the quality of budget risk management on the basis of 18 mathematical and statistical criteria and their testing on budget data from 85 federal subjects for 2020, and the deductive approach. Results. I formulated and justified indicators of analysis that demonstrate the level of readiness of the budget of Russian subjects to accept budget risks. The proposed indicators are logically structured into groups and detailed by data source for evaluation. The system of indicators is incorporated into the existing methodology created by the Ministry of Finance of the Russian Federation. The results of the analysis are presented as a rating of subjects of the Russian Federation based on the aggregate assessment of the quality of budget risk management. Conclusions. The offered methodology may serve as a supplement to the methodology for assessing the quality of regional finance management created by the Ministry of Finance of the Russian Federation. It may also help evaluate decisions on proactive risk management and mitigation of consequences of risk events in regional budget utilization.

scholarly journals TAX POLICY OF THE STATE IN THE OIL INDUSTRY AS AN INSTRUMENT OF ENSURING FINANCIAL SAFETY OF THE RUSSIAN FEDERATION IN THE PERIOD OF AN UNSTABLE ECONOMIC AND POLITICAL COUNTRY SITUATION

2017 ◽  
Vol 13 (1-2) ◽  
pp. 97-101
Author(s):  
Elena N Gorbunova
Keyword(s):  
Russian Federation ◽  
Tax Reform ◽  
Oil Industry ◽  
The State ◽  
Oil Companies ◽  
First Results ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Oil Sector ◽  
Effective Result

Oil extraction taxation in our country was and remains a subject of special discussion. This article deals with actual problems of the taxation of the entities of an oil sector in the conditions of financial crisis, the sanctions imposed against Russia and the low prices of oil are considered. The object of research are topical issues of the taxation of the oil industry, in particular the mechanism of the taxation of the added income of the oil companies. The main options of tax mechanisms offered by the Ministry of Finance of the Russian Federation and the Ministry of Energy of the Russian Federation are considered and also opinions of heads of the largest oil companies of the Russian Federation of rather operating system of the taxation of the oil industry are analyzed. The special attention is paid to the analysis of the first results of the carried-out tax reform concerning entering of tax maneuver as one of the main mechanisms of financial safety of the state. The main conclusions of research is that receipt of effective result requires system work concerning reform of the taxation of the oil industry, a phased transition from tax maneuver to the taxation of the added income of the oil companies.

scholarly journals Communication Models of Local Self-Government as a Subject of Modern Russian Policy (Based on Local Self-Government Bodies of the Republic of Tatarstan)

2021 ◽  
pp. 246-254
Author(s):  
Galina Morozova ◽  
◽  
Diana Fatikhova ◽  
Elmira Ziiatdinova ◽  
◽  
...  
Keyword(s):  
Social Media ◽  
Local Government ◽  
Public Relations ◽  
Russian Federation ◽  
Local Governments ◽  
Local Authorities ◽  
Symmetrical Model ◽  
The Russian Federation ◽  
The Republic ◽  
The Government

Introduction. The article presents the results of a study of communication in the system of local self-government of the Republic of Tatarstan as a subject of the Russian Federation conducted by the authors in November – December 2019. The study included a survey of representatives of regional media and press services of local authorities of the Republic of Tatarstan in order to determine the model of communication in the local government system and the role of PR-activities in the regulation of social interaction in the region. Methods and materials. The main method of studying was the method of expert survey. The authors developed a questionnaire, which was used during an interview with experts. When choosing an expert – a media representative for the interview – the authors took into account three factors: the rating of the represented media, the experience of the respondent in the regional media (at least five years) and the authority to make a key decision on the publication of the material. In order to identify the experts who are representatives of local self-government bodies, the authors of the article determined the following criteria: implementation of information and analytical activities in the structure of local self-government bodies, at least 5 years of experience as a head of a structural unit (public relations / media relations department) of local self-government bodies. Analysis. The analysis showed that the development of social media accelerates the process of establishing a two-way model of communication between the government and the public. Social media have become a full-fledged source of information both for the journalistic community and for the press services of local governments. Moreover, with the help of the content posted in posts on official accounts on social networks, local governments can attract residents of the municipal territory to participate in solving local issues. Constant monitoring, responding to comments, tracking negative content on social media are becoming everyday practices in the work of press services. Results. The results of the study indicate that over the past decade in the Russian Federation the necessary prerequisites have been formed for the formation of a bilateral symmetrical model of communication between local authorities and the population. This model is aimed at providing effective feedback that allows the local government to quickly respond to the aspirations and needs of the population, monitor their dynamics, constantly monitor the attitude and assessments of citizens of decisions made on the development of the city or region.

scholarly journals THE IMPACT OF THE RURAL POPULATION ON THE DEVELOPMENT OF THE SOCIAL SPHERE IN MUNICIPALITIES

2018 ◽  
pp. 57-61
Author(s):  
Z. M. Khasheva ◽  
J. A. Berger
Keyword(s):  
Russian Federation ◽  
Local Governments ◽  
Social Needs ◽  
Rural Settlements ◽  
Factors Affecting ◽  
Social Sphere ◽  
Volgograd Region ◽  
The Social ◽  
The Russian Federation ◽  
The Impact

This article focuses on direct and indirect factors affecting the development and functioning of the social sphere in rural settlements. The high role and importance of the actions of local governments in meeting the social needs of the population is noted. The author considers the criteria related to the organization of social facilities in municipalities. Analysis of the performance of the population in the municipal areas. The comparison of population size and density in different regions of the Russian Federation is carried out. Changes in the socio-economic situation of the population due to the impact of various factors are evaluated. The statistics of change of number of rural settlements of the Volgograd region are resulted.

Sign in / Sign up

Export Citation Format

Share Document