scholarly journals Legal features of the use of big data in the tax activities of the state

2021 ◽  
Vol 39 (71) ◽  
pp. 715-724
Author(s):  
Dmitriy Anatolyevich Smirnov ◽  
Leila Emerbekovna Botasheva ◽  
Razela Nesyurovna Denikaeva ◽  
Alexey Nikolaevich Leonov ◽  
Evgeny Anatolievich Pervyshev
Keyword(s):  
Big Data ◽  
International Law ◽  
Ethical Standards ◽  
Scientific Methods ◽  
Legal Decisions ◽  
Legal Nature ◽  
General Scientific ◽  
Combination Of Methods ◽  
Active Implementation ◽  
Big Data Technology

Objective: The article is devoted to determining the legal nature of Big Data technology. Some aspects of the problematic in the field of using Big Data technology in public tax activities are investigated. The theoretical and legal approaches to the regulation of Big Data technology in domestic and international law are analyzed. Methods: The authors used a combination of methods: theoretical, general scientific methods and empirical methods. Results: The development of the conceptual and terminological apparatus and the harmonization of domestic and international legislation is indicated as one of the possible directions for the formation of legislation. Conclusion and recommendations: Active implementation of the activities of tax authorities in the digital economy requires the adoption of adequate legal decisions. The thesis that legislation must be formed considering the legal and commercial nature of Big Data technology is considered. The use of Big Data technology must be accompanied by legal and ethical standards.

scholarly journals ACTS OF “SOFT” LAW AS REGULATORS OF PRIVATE LAW RELATIONS

2015 ◽  
Vol 1 (4) ◽  
pp. 0-0 ◽  
Author(s):  
Ольга Муратова ◽  
Olga Muratova
Keyword(s):  
Public Relations ◽  
Soft Law ◽  
Private Law ◽  
Scientific Methods ◽  
Dialectical Approach ◽  
Legal Effect ◽  
General Scientific ◽  
The Common ◽  
Combination Of Methods ◽  
Methods Of Learning

The article covers the question of the enforcement of acts of “soft” law — unformal sources of regulation of public relations. It is pointed in the article, that though acts of “soft” law are not the sources of law in traditional understanding, such acts are important practical regulators of private-law relations. The author gives the common characteristic of acts of “soft” law, makes comparative analyses with legal acts. Although the most attention in the article is paid to the legal effect of the enforcement of acts of “soft” law, first of all, from the view of regulation of private-law relations. While preparing the article the complex of methods was used, which lay on the basis of systematical and dialectical concepts. The main conclusion of the issue is the acknowledgement of the fact of the exercising of influence by the acts of “soft” law on regulation of private-law relations. This article is based on a combination of methods of cognition, which amounted to a systematic and dialectical approach. The author appeals to the general scientific methods (analysis, synthesis, induction, deduction) and to the specially-legal methods of learning: formal-legal, comparative legal, structural and functional.

scholarly journals Categories of reasonableness and good faith in private law regulation

2021 ◽  
Vol 7 (3A) ◽  
pp. 60-66
Author(s):  
Natalya I. Besedkina ◽  
Vasily V. Gushchin ◽  
Taimuraz E. Kallagov ◽  
Tatiana V. Larina ◽  
Zlata V. Makarchuk
Keyword(s):  
Financial Markets ◽  
Good Faith ◽  
Private Law ◽  
Structural Concrete ◽  
Scientific Methods ◽  
Methodological Basis ◽  
Legal Nature ◽  
Two Factors ◽  
General Scientific ◽  
Law Regulation

The purpose of the article is to study the legal nature and essence of the categories of reasonableness and good faith in the field of private law regulation in the legislation of modern Russia. The methodological basis of the research was the general scientific dialectical method of cognition and the private scientific methods that follow from it: system-structural, concrete-sociological, technical-legal, historical-legal, and comparative legal methods. Their application allowed the authors of the article to study the objects under consideration in their interrelation, integrity, comprehensively and objectively. The article concludes that good faith is essential in filling the gaps in the legislation. It is not always possible to establish a single rule, to approve a norm that excludes unfair conduct. The gaps are not only due to legislative errors. Two factors have an important impact: the diversity of relations and their constant development in different areas (for example, e-commerce, financial markets).

scholarly journals PHILOSOPHICAL AND LEGAL NATURE OF THE LAW PRINCIPLE: METHODOLOGICAL PROBLEMS OF RESEARCH

2020 ◽  
Vol 24 (3) ◽  
pp. 547-571
Author(s):  
Andrey V. Skorobogatov ◽  
Alexandr V. Krasnov
Keyword(s):  
Public Relations ◽  
Point Of View ◽  
Integrative Approach ◽  
Legal Analysis ◽  
Scientific Methods ◽  
Legal Nature ◽  
General Scientific ◽  
Methodological Problems ◽  
The Law ◽  
Ontological Aspect

The article explores the legal nature of law principles from the perspective of philosophical and legal analysis. The purpose of the article is to form scientifically based knowledge on the philosophical and legal nature of the category law principle using postclassical methodological tools. Research Methods: The methodology of the article is based on the postclassical scientific rationality. The authors use an integrative approach to the study of legal reality in combination with a phenomenological and synergetic methodology, thereby using a number of general scientific and special scientific methods in a particular logical system, which makes it possible to study law principles both ontologically, in terms of their role in law in general, and epistemologically as well as axiologically. Moreover, the content, functioning and development of law principles are considered phenomenologically, as well as in the context of law communication. Results: The law principle in the ontological aspect is a fundamental form of law, reflecting the most significant ideas concerning regulation of public relations; the law principle is used as a direct regulator along with the rule of law. The epistemological law principle can be interpreted as a generalizing category, reflecting interpretation and assessment of legal reality from the standpoint of postclassical methodology. From an axiological point of view, the law principle embodies the law and social values and traditions that are dominant within the framework of a given socio-cultural chronotope, and is also used as one of the fundamental tools for constructing legal reality and its development. Conclusions: the law nature of law principles is determined with the account of postclassical methodology onto-logically, epistemologically and axiologically, in terms of their dual role in formation, development and construction of legal reality at all of its levels, in the context of both objective and subjective factors. The findings can be applied in drawing up concepts of legal and judicial reforms in terms of targeted construction of legal reality, as well as in the process of predicting the development of the Russian legal system.

Procedural features of electronic text evidence as sources of evidence in civil cases related to the protection of intellectual rights

2020 ◽  
pp. 530-540
Author(s):  
Anna Zhuikova
Keyword(s):  
Electronic Text ◽  
Scientific Methods ◽  
Electronic Documents ◽  
Optimal Functioning ◽  
Legal Nature ◽  
General Scientific ◽  
The Russian Federation ◽  
Civil Cases ◽  
Use Of The Internet ◽  
The Relationship

Taking into consideration the legal nature of evidence, we analyze the main procedural features of evidence widely used by persons participating in the case when resolving civil cases related to the protection of intellectual rights, such as screenshots of materials posted on Internet sites, electronic messages. We define the general features that characterize the indicated sources of evidence in this category of disputes. We point out, in particular, the objective influence of the procedural rules governing the rules of jurisdiction over intellectual disputes, as well as the substantive rules of Part 4 of the Civil Code of the Russian Federation, on the features of the development and provide evidence for the protection of intellectual rights in court, sources of evidence. We describe the relationship between the concepts of electronic documents, written evidence, and evidence generated through the use of the Internet. When applying general scientific methods of comparative analysis (in relation to certain sources of evidence) and deduction (in relation to the analysis of special norms through the prism of general, basic, main procedural institutions that regulate relations in terms of the legal nature and characteristics of the evidence presentation in the category of cases under consideration), we form the main conclusions in terms of possible options for the development of these procedural institutions. We prove the necessity of the proposed changes for the purpose of the subsequent optimal functioning, action and application of the norms governing the evidence process in this category of cases, the concept of “electronic text evidence” is introduced.

scholarly journals The development of customs law in the scope of Eurasian integration

2018 ◽  
Vol 2 (3) ◽  
pp. 72-77
Author(s):  
A. Algazina
Keyword(s):  
Public Relations ◽  
International Law ◽  
Social Relations ◽  
Administrative Law ◽  
Scientific Methods ◽  
General Scientific ◽  
The Subject ◽  
Russian Law ◽  
The Relationship ◽  
Further Development

The subject. The paper is devoted to the main trends of the Russian customs law at the present stage.The purpose of the paper is to determine the place of customs law in the system of Russian law and to identify the features of its impact on the development of integration within the EAEU.The methodological basis for the study: general scientific methods (analysis, synthesis, com-parison, description); private and academic (interpretation, formal-legal).Results, scope. Despite all the variety of social relations that make up the subject of customs law, their core is the relationship associated with the management of customs authorities, regulated by the rules of administrative law. In this regard, the allocation of customs law as an independent branch of law, in our opinion, is premature.Further development of integration within the EAEU has necessitated the development and adoption of a new codified legal act regulating public relations in the field of customs.Analysis of the provisions of the customs code of the EAEU revealed the following innovations, confirming the thesis on the simplification of regulation in the sphere of customs affairs:– reduction of terms of performance of separate customs operations;– priority of electronic Declaration form;– improvement of the Institute of customs control;– further development of the Institute of authorized economic operators.Conclusions. Customs law is a sub-branch of administrative law at present. A natural con-sequence of the integration processes is the transformation of the domestic customs law into an alloy of international law, integration law (acts of the EAEU) and national law.

scholarly journals Legal analysis of the content of the category «criminal law impact»

2020 ◽  
Vol 15 (3) ◽  
pp. 7-13
Author(s):  
Valery F. Lapshin
Keyword(s):  
Criminal Law ◽  
Criminal Behavior ◽  
Criminal Liability ◽  
Final Conclusion ◽  
Legal Analysis ◽  
Scientific Methods ◽  
The Social ◽  
Legal Nature ◽  
General Scientific ◽  
The Relationship

The category of criminal law impact is currently being actively studied in the domestic legal science for the relationship with the content of the categories of criminal punishment, other measures of a criminal law nature, criminal liability. In the presented study, the problem of determining the types of criminal law influence and the peculiarities of their implementation, depending on the presence or absence of certain legally significant features, is posed. Given the stated problems, the subject of the study is determined in the form of criminal law norms that enshrine deprivation and legal restrictions that apply to persons who have committed a socially dangerous act prohibited by criminal law. The application in the process of research of a combination of general scientific and private scientific methods allowed us to formulate the final conclusion that the criminal legal effect is realized as a result of the application of criminal liability measures and other measures of a criminal legal nature. Criminal liability is realized on general and preferential terms. The basis for the use of the latter is the fact of positive post-criminal behavior, which significantly reduces the social danger of the perpetrator.

scholarly journals Agreements to Eliminate Liability for Breach of a Contractual Obligation: Comparative Analysis of the Legal Regulation and Judicial Practice

Legal Concept ◽  
2021 ◽  
pp. 123-130
Author(s):  
Natalia Kagalnitskova ◽  
Olga Tolstova
Keyword(s):  
Legal Regulation ◽  
Scientific Methods ◽  
Freedom Of Contract ◽  
Contractual Obligation ◽  
Judicial Practice ◽  
Force Majeure ◽  
Legal Nature ◽  
General Scientific ◽  
Contractual Obligations ◽  
Weak Party

Introduction: modern legal science is faced with the task of developing the concept of an agreement on the elimination of contractual civil liability: determining its legal nature, scope and conditions for its implementation. For this purpose, the authors of the paper attempt to model the theoretical and legal basis of the agreement on the elimination of contractual liability of the debtor for non-performance, improper performance of its obligations. Using the general scientific methods – synthesis, analysis, comparative and dialectical methods, as well as the specific scientific methods of cognition, in particular, formal-legal, structural-functional and others, the authors determine the legal nature and scope of the agreement on the elimination of contractual liability for violation of a contractual obligation, and examine the practice of such application. Results: it is indicated that within the framework of the agreement on the elimination of contractual liability, it is possible to expand the list of circumstances related to “force majeure”, but taking into account the criterion of the latter: emergency and insurmountability. Conclusions: an agreement to eliminate contractual liability is not possible in contractual obligations involving a weak party, unless it is concluded in its favor. Therefore, the main scope of their application is the obligations related to the implementation of business activities. The possibility of concluding this agreement is a manifestation of the principles of autonomy of will and freedom of contract.

scholarly journals RESEARCH STUDY OF MEDICINES USING THE HUMAN BODY AFTER HIS/HER DEATH

2021 ◽  
Vol 74 (11) ◽  
pp. 3103-3107
Author(s):  
Olena І. Antoniuk ◽  
Ivan I. Vyshnyvetskyy
Keyword(s):  
International Law ◽  
Research Methods ◽  
Human Body ◽  
Research Study ◽  
Legal Research ◽  
Preclinical Research ◽  
Legal Nature ◽  
General Scientific ◽  
Conducting Research ◽  
Law And Legislation

The aim of this paper is to determine the legal nature and basis for the research of medicines using the human body after establishing the fact of his/her biological death. Materials and methods: This research study is based on an analysis of the norms of international law and legislation of some states on the admissibility of the research of medicines using the human body after establishing the fact of his/her biological death. The research was carried out using the methods of dialectical and formal logic, general scientific and special legal research methods. Conclusions: The possibility of organizing and conducting research using the human body after ascertaining the fact of his/her biological death as a scientific study distinguishes such studies from related types of medicines research, proposed standardization of these studies within the preclinical research of medicines, and examination of materials funds.

scholarly journals INTERNATIONAL FRANCHISE AGREEMENT

2019 ◽  
Vol 4 (5) ◽  
pp. 332
Author(s):  
Bohdan Stetsiuk ◽  
Yurii Miroshnychenko ◽  
Pavlo Dudko
Keyword(s):  
Practical Implication ◽  
Integrated Approach ◽  
Structural Method ◽  
Scientific Methods ◽  
Legal Method ◽  
Legal Nature ◽  
Analysis And Synthesis ◽  
International Regulations ◽  
General Scientific ◽  
Definition Of

The purpose of the article is to study the legal nature of the international franchise agreement, its types, essential conditions and peculiarities of its conclusion. The subject of the study is the international franchise agreement. Research methodology. The research is based on the use of general scientific and special-scientific methods and methods of scientific knowledge. The dialectical method allowed investigating the definition of the international franchise agreement and its essential conditions. The comparative legal method was used to compare doctrinal approaches to this issue. Interpretation of the content of international legal acts governing issues related to the conclusion of the international franchise agreement was realized with the help of the normative-dogmatic method. The system-structural method is used to study the international franchise agreement as a single whole (system) with the coordinated functioning of all its elements. The methods of grouping and classifying formed the basis for separating the list of conditions, which are necessary for the conclusion of this contract, as well as the provisions that should be included in the content of the agreement. Methods of analysis and synthesis helped to study some parts of this agreement to formulate further conclusions. Practical implication. The analysed recommendations of scientists and lawyers, as well as the provisions of international regulations, can be used when concluding an international franchise contract. Correlation/originality. The scientific novelty of the work consists of an integrated approach to the study of theoretical and practical issues related to the international franchise agreement.

scholarly journals Legal nature, contents, and problems of applying a corporate agreement

2021 ◽  
Vol 108 ◽  
pp. 01013
Author(s):  
Anatoly Nikolaevich Levushkin ◽  
Marina Nikolaevna Ilyushina ◽  
Sergey Yurievich Morozov ◽  
Aleksander Viktorovich Volkov ◽  
Kama Klimentievna Dzhindzholiya
Keyword(s):  
Research Work ◽  
Synthesis Methods ◽  
Protection Measures ◽  
Study Objective ◽  
Theoretical Concepts ◽  
Scientific Methods ◽  
Legal Structure ◽  
Legal Nature ◽  
General Scientific ◽  
Definition Of

A corporate agreement is widely known as a legal structure that allows regulating legal relations and distributing risks between participants in an investment transaction. The establishment of this institution in Russian legislation has opened up great opportunities for both financial and strategic investors. When concluding a corporate agreement with third parties, a “quasi-corporate” agreement is concluded. Study objective: legal research of the current legislation and theoretical concepts regarding the definition of the legal nature, content, and problems of applying a corporate agreement and identification of the most significant proposals for legislation improvement. Methods. The authors of the study applied general scientific and specific scientific methods of research work. In particular, the dialectical method of scientific knowledge, systemic, functional, deduction, induction, analysis, synthesis methods as well as special legal ones like formal legal, comparative-legal, the method of legal modeling, and others were implemented. Results and novelty. The analysis of law enforcement practice showed that, despite a wide selection of both named and unnamed protection measures, none of them guarantee the proper performance of obligations arising from a corporate agreement. This thesis follows from the materials of judicial and arbitration practice.

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