scholarly journals Financial law and financial science in Russian Federation and Czech Republic (comparative research)

2022 ◽  
Vol 5 (4) ◽  
pp. 109-119
Author(s):  
M. Karfíkova ◽  
E. V. Chernikova
Keyword(s):  
Czech Republic ◽  
Legal Theory ◽  
Legal Regulation ◽  
Soviet Period ◽  
Main Category ◽  
Scientific Methods ◽  
Law System ◽  
Main Emphasis ◽  
Special Part ◽  
Scope Of Application

The methodology. Comparative legal, historical and analytical scientific methods were used. The main results, scope of application. Formation of financial-legal theory in both countries took place under the circumstances of political changes. In relation to the Czechoslovak Republic, the attention is focused on the period from the formation of the Czechoslovak Republic in 1918 to the formation of the Czech Republic in 1993, and the main emphasis is made on the period of the 21st century. Periodization of financial law and financial science, and also the system of financial law considers the teaching of financial law and financial science at the Faculty of Law, Charles University. The study also characterizes the process of development of financial law and financial science in pre-revolutionary Russia, highlights the Soviet period of development of financial law, focuses on the problems of development of modern financial law. Periodization of financial law, as well as the system of financial law, are presented from the perspective of teaching of the subject of financial law at the faculties of law. The authors suppose that the modern system of financial law and financial science has retained the original division into two parts, general and specific. All sub-branches of the special part of financial law may be divided into three main blocks: (1) sub-branches of the fiscal part of financial law; (2) sub-branches of the non-fiscal part of financial law; common sub-branches of the non-fiscal part of financial law.Conclusions. The hypothesis about the unity of the principles of financial law and financial science, and public finance as the main category, as well as about the independence of this branch of public law was confirmed during the study. Due to the growing volume of legal regulation in both countries, the historical division of the financial law system is not enough, there is an extensive fragmentation of division in the financial law system. We are observing the emergence of new sub-branches, which are likely to tend to the formation of new branches.

PHARMACEUTICAL LAW: CRIMINAL ASPECTS

2021 ◽  
Vol 14 (6) ◽  
pp. 203-209
Author(s):  
ANNA SEREBRENNIKOVA ◽  
Keyword(s):  
Criminal Law ◽  
Raw Materials ◽  
Active Phase ◽  
Legal Regulation ◽  
Criminal Code ◽  
Scientific Methods ◽  
Legal Norms ◽  
Scope Of Application ◽  
General Scientific ◽  
Criminal Legislation

The author, considering the possibility of the emergence of a new branch of law in the future - pharmaceutical law, focuses on the complexity of regulating the sphere of turnover of medicines, at the same time pointing to this as the main reason for the uncertainty of the legislator in matters of the correctness of the choice of the object and subject of legal regulation. The author, citing examples from practice, draws attention to the fact that pharmaceutical activity is gradually becoming the object of regulatory regulation of various legal institutions, where the turnover of medicines, as well as medicines and other products containing raw materials of a medicinal nature, can be subject not only to the rules of civil turnover, as well as other special acts, but also to the norms of criminal law. The purpose of the study: To analyze the criminal legislation of the Russian Federation, including articles of the Criminal Code that establish responsibility for crimes in the field of pharmaceutical criminal law. Methodology and methods: the article uses both general scientific methods of analysis, synthesis, deduction, induction, and the method of interpretation of legal norms, which together make it possible to more effectively analyze the institutions of criminal law and determine the directions of development of the norms of pharmaceutical criminal law. Conclusions: as a result of the study, the author consistently substantiated the conclusion that the scope of application of criminal legislation in the control of pharmaceutical activities is expanding, at the same time, frequent violation of established prohibitions and regulations in the turnover of medicines suggests that the dialectical component of this issue is in an active phase of development, which indicates the inevitability (regularity and expediency) of the separation of a group of norms into a relatively autonomous group, which may be called pharmaceutical criminal law.

Взгляды профессора Е. В. Васьковского на систему российского гражданского права и современность

2017 ◽  
Vol 70 (0) ◽  
pp. 0-0
Author(s):  
Andriej Szerstobitow
Keyword(s):  
Family Law ◽  
Civil Law ◽  
Legal Regulation ◽  
Property Law ◽  
Commercial Law ◽  
Inheritance Law ◽  
Law System ◽  
Special Part ◽  
General Part ◽  
Civil Law System

The article is devoted to the views of Professor E. V. Vaskovsky on the system of Russian civil law of the late XIX beginning of XX centuries. Giving a presentation on the civil law system E. V. Vaskovsky, first of all, emphasizes the feasibility of isolation in a special section of the general part. The most important parts of civil law system, he believes property law, law of obligations, family law and inheritance law, constitute a special part of civil law. Author composed of sections, which are section of the special part of civil law, including the rights materialized, embodies the bearer. Summing up the views of E. V. Vaskovsky on the system of civil law, it should be noted that along with the traditional inclusion of family law, the novella is extremely large character that took place in the end of XIX century in the field of legal regulation of intellectual creativity, and found in it reflected. Further, the article presents a generalized analysis of the current system of the Russian civil law. The concept of the civil law system, all also based on the division into the general and special part. Now, however, in the civil law system is allocated a number of subbrunches. Selecting subbrunches of the modern civil law associates with the isolation of each of them with their own general part. Currently, the structure of the special part of civil law includes the following subbrunches: corporate law; property law; inheritance law; law of obligations; the law of “intellectual property”; commercial law. Historical experience has shown that the “materialized rights” that E. V. Vaskovsky also singled out in the structure of the special part of civil law did not subbrunch of the modern Russian civil law, as the rapid development of the stock exchange trade resulted in the so-called “dematerialization” of securities, which is the main instrument of the stock market. Currently, the data set of rules should be considered as one of the most important institutions of commercial law as a subbrunch of modern civil law.

scholarly journals The system of Natural Resource Law as a branch of law

2020 ◽  
Vol 11 (4) ◽  
Author(s):  
Deineha Maryna ◽  
Keyword(s):  
Natural Resources ◽  
Natural Resource ◽  
Social Relations ◽  
Legal Regulation ◽  
Structure Characterization ◽  
Law System ◽  
Legal Norms ◽  
Special Part ◽  
Basic Objective ◽  
Definition Of

The article investigates the scientific approaches of domestic and foreign scientists to the definition of the system of law and its main features and properties. The system of law is defined as objectively determined by social relations an integrated and organized set of elements of law, which are interconnected by internal connections and act in relation to the surrounding conditions and other systems as a whole, which is characterized by the presence of the goal and dynamism in development. The system of law characterized by some features, including basic, objective, integrative and organized unity and dynamism. It is revealed that the system of law is characterized by the internal organizational structure. Characterization of structural elements of the system of law and features of relations between them is carried out. The theoretical principles of the system of natural resource law are revealed. It was found out that the object, method and object of legal regulation are the determining criteria for constructing a system of natural resource law. The system of natural resource law is defined as an integrated and organized set of legal norms regulating social relations regarding the use and reproduction of certain natural resources in their inextricable connection with other elements of the environment in order to ensure, first of all, the economic needs of man and society. The structure of natural resource law is objectively due to nature-resource relations, its division into separate interrelated elements: legal norms and institutions. In addition, the structure of the system of natural resource law can be represented by dividing it into a general and special part. The institutions of the General and Special Parts of natural resources law are singled out. The institutes of the common part contain legal norms that have a generalized character of action and are common to all types of nature-resource relations that are subject to legal regulation. Legal norms and institutes of a special part regulate certain, relatively separate groups of social relations and have a lower degree of universality. Keywords: system of law, structure of the system of law, elements of the system of law, system of Natural Resource Law, norms of Natural Resource Law, institutes of Natural Resources Law, subsectors of Natural Resource Law, General and Special parts of Natural Resource Law

The rule of law as a fundamental principle of the concept of legal regulation of tax security of Ukraine

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Liubov M. Kasianenko ◽  
Pavlo V. Kolomiiets ◽  
Oleh V. Popovych
Keyword(s):  
Fundamental Principle ◽  
Legal Regulation ◽  
Tax Law ◽  
Tax System ◽  
Law System ◽  
Special Part ◽  
The Hierarchical Structure ◽  
Analytical Review ◽  
General Part

The article is devoted to the analytical review of the scientific works of scientists concerning the rational structuring and improving of principles of the tax system. The authors focus on the ambiguity of the views of scientists from other countries on the place and role of individual tax principles as the components of the tax system. The issue of improvement of the tax law system and its rational structuring of principles in Ukraine continues to be relevant. The role of the principles of tax law since Ukraine's independence as part of the Ukrainian legal system, has increased in modern life in terms of absolute performance. The authors of this article focus on the ambiguity of the views of scientists from other countries on the place and role of individual tax principles as the components of the tax system. The background of this research caused on the urgent need to identify the specificities of scientific views of scientists from other countries on tax principles. The research objective is to improve the hierarchical structure of modern Ukrainian system of taxation principles. The results of the analysis of scientific literature from other countries on issues of studies the tax principles are indicating the declarative character of enshrined in the Tax Code of Ukraine principles of tax law. The essence of these 11 principles of tax law is a direct continuation of tax principles of scientists from other countries. However, the practical application of enshrined in the General Part of the Tax Code of Ukraine principles of tax law is problematic in conjunction with the implementation of regulations of the Special Part of this Tax Code.

Comparative analysis of normative legal acts on the execution of criminal penalties in the initial stage of the formation of the Russian state for the implementation of equality principle before the law

2021 ◽  
pp. 752-765
Author(s):  
Nikolai S. Kovalev
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Equal Rights ◽  
Scientific Methods ◽  
Soviet State ◽  
Labor Legislation ◽  
Initial Stage ◽  
Russian State ◽  
General Scientific ◽  
The Law

The object of the study is the implementation of equality principle before the law by fixing equal rights and obligations of prisoners in the normative legal acts of the Soviet state. The subject of research: provisions of normative legal acts of the Provisional Government, departmental normative acts of the People’s Commissariat of Justice of the RSFSR and People’s Commissariat for Internal Affairs of the RSFSR. As a methodological basis for cognition, general scientific methods of analysis, synthesis, induction, de-duction are used, which allow us to investigate aspects of legal reality directly related to the implementation of the principles of penal enforcement (correctional labor) legislation, to formulate reasonable conclusions. Private scientific methods: formal-legal and comparative-legal – allow us to identify differences in the legal regulation of the legal status of prisoners in the pre-war period. As a result of the conducted research, we make a reasonable conclusion that the principle of equality before the law, although it was not enshrined in specific norms regulating the procedure for the execution and serving of imprisonment, however, was manifested in the provisions regulating the legal status of persons deprived of liberty. The notions of equality before the law of both citizens in general and prisoners in particular were not the fundamental basis of the legislation of the Soviet State. Prisoners were differentiated on the basis of social affiliation, due to: 1) the principle of class approach proclaimed by the Constitution of the RSFSR; 2) the functioning of two systems of places of deprivation of liberty for prisoners with different social status; 3) regulating the execution (serving) of sentences in the form of deprivation of liberty by various regulatory legal acts.

scholarly journals THEORETICAL AND LEGAL CHARACTERISTICS OF ECONOMIC CRIMES OF A TRANSNATIONAL NATURE

2021 ◽  
Vol 7 (1) ◽  
pp. 93-101
Author(s):  
Vadym Popko ◽  
Yevgen Popko
Keyword(s):  
International Cooperation ◽  
Social Relations ◽  
International Crime ◽  
Legal Regulation ◽  
Economic Crime ◽  
Theoretical Research ◽  
Modern World ◽  
Main Category ◽  
Economic Sphere ◽  
Economic Crimes

The article examines the theoretical and legal foundations of economic crimes of a transnational nature formed under the influence of globalisation processes in the world, the growth of international crime and other factors. The author provides a conceptual description of transnational crime as the main category of transnational criminal law, including economic crimes. Scientific views of domestic and foreign scientists on the nature of crimes of an international nature, including criminal acts in the economic sphere are analysed; the most dangerous and widespread economic crimes are characterised. Attention is paid to the legal regulation of these relations, universal and regional conventions, other sources. The authors justify the need to criminalise transnational economic crimes in national law, regardless of whether a particular state is a party to international conventions adopted by international organisations. The authors pay special attention to the characteristics of the subjects of the crime and reveals the debatable nature of their definition, in particular, analyse the problematic nature of the recognition of a legal entity as a subject of crime. The authors use a conceptual approach to clarifying the subject of study, which determines the reasonability of theoretical research, and modern principles of scientific methodology: the principle of scientific pluralism, impartiality, comprehensiveness of research, historicism, complexity and others. A modern requirement in the methodology of science is the rejection of methodological monism, which has long been dominant in theoretical and historical studies of social (including legal) phenomena and the rejection of the ideology of scientific knowledge, which provides an objective, unbiased attitude to any legal phenomena, legal systems, etc. The purpose of the article is to provide theoretical and legal characteristics of international crime in the economic sphere, identify the transnational nature of these crimes, clarify the state of legal regulation of these relations at the international level, as well as international cooperation to combat these crimes. Based on the study and theoretical generalisation of the research topic, the authors emphasise the following conclusions: modern world problems are global in nature; economic crime transcends borders and becomes international; economic crimes of a transnational nature are recognised as socially dangerous acts that encroach on the system of social relations in the field of financial and credit, investment, information, trade, etc. activities, and have a transnational nature, i.e. go beyond one state; countering economic crimes of a transnational nature is within the internal competence of states, but international cooperation in this area also has an objective basis; the legal basis of international cooperation of states are international legal anti-criminal conventions, which define the criminal acts and obligations of states to criminalise economic crimes and provide legal assistance in criminal proceedings, in particular in extradition and transfer of accused and convicted persons, disposal of confiscated property, joint investigation and other issues.

scholarly journals AGGRAVATING AND MITIGATING CIRCUMSTANCES CHARACTERIZING SUBJECTIVE SIGNS OF CRIMINAL BEHAVIOR

2019 ◽  
Vol 29 (5) ◽  
pp. 681-685
Author(s):  
V.I. Tikhonov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Behavior ◽  
Legal Regulation ◽  
Criminal Code ◽  
Special Part ◽  
The Russian Federation ◽  
Criminal Legislation ◽  
The Impact ◽  
Subjective Side

The Institute of mitigating and aggravating circumstances is presented not only in the norms of the General part of the criminal legislation of the Russian Federation. The application of these circumstances in the construction of individual elements of a crime allows the legislator to differentiate the orientation of the criminal law influence in relation to a specific crime element or in qualifying the fact of life reality. In law enforcement practice, proving the subjective side of a crime often causes significant problems. At the same time, motivation and achievement of a specific goal of committing a crime can have both a mitigating and an aggravating effect. The subjective side has a significant impact not only on the design of the offenses of the Special Part of the Criminal Law, but also on the process of sentencing through legal regulation of circumstances mitigating or aggravating criminal punishment. In this regard, both general and mandatory features of the subject of the crime also affect the procedure for establishing guilt and determining punishment in accordance with the norms of the Criminal Code of the Russian Federation. Of scientific interest is the study of the influence of the process of legal regulation of mitigating and aggravating circumstances in terms of the impact on this process of subjective signs of criminal behavior.

scholarly journals Constitutionalization of legal policy in modern Russia

2018 ◽  
Vol 2 (4) ◽  
pp. 25-29
Author(s):  
D. Avdeev
Keyword(s):  
Comparative Method ◽  
Strategic Development ◽  
Legal Policy ◽  
Scientific Methods ◽  
Road Map ◽  
Legal Method ◽  
Scope Of Application ◽  
General Scientific ◽  
State And Local ◽  
Constitutional System

The subject. The paper is devoted to the constitutional basis of modern legal policy.The purpose of the paper is to confirm or disprove the hypothesis that constitutional concept of legal policy is necessary basis of reform of legal relations between constituent entities in federative state.The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (formal-legal method, interpretation of legal acts).The main results, scope of application. The emergence and further development of a legal policy based on constitutional provisions and norms continues to impact significantly on the organization of state and local authorities. Democracy, federalism, republicanism and legalism are the four components that can form the basis for the development of the doctrinal conception of legal policy aimed to the strategic development of these constitutional axiomatic postulates. In Russia there is no clearly defined "road map", which is based on the strategic planning of the constitutional system. The Constitution of the Russian Federation contains enough inaccuracies of both legal and technical and substantive nature.Conclusions. It is necessary to develop a concept of legal policy. Such concept is necessary basis of reform of legal relations between constituent entities in federative state.

scholarly journals Regulation of advocacy profession: global trends

2021 ◽  
Vol 39 (69) ◽  
pp. 689-706
Author(s):  
Tetiana Vilchyk ◽  
Alla Sokolova ◽  
Tetiana Demchyna
Keyword(s):  
Self Regulation ◽  
Legal Profession ◽  
The United States ◽  
Legal Regulation ◽  
International Standards ◽  
Global Trends ◽  
Scientific Methods ◽  
General Scientific ◽  
Different Sources ◽  
Regulatory Models

The objective of the article is to analyze the regulation of the legal profession and its global trends. There are many different types of regulators globally, and many different sources and methods of regulation. There is no simple approach to setting goals for regulating the legal profession in different legal systems. Although self-regulation of the legal profession is considered the basis for adhering to the standard of its independence, at the same time, academics recognize the existence of the theory of the management of the legal profession. To study these problems, the authors conducted a comparative study of the regulatory models of the legal profession in the world in terms of compliance with international standards of legal independence in different legal jurisdictions and made some suggestions to improve the legal regulation of the legal profession in Ukraine. Empirical sources for scientific research were international documents, court decisions, national legislation of Great Britain, Canada, the United States, Ireland, Scotland, Australia and others, and the work of scientists. The article uses general scientific methods - dialectic, analysis, synthesis, analogy, etc., and special methods, particularly legal, historical, and formal comparative law.

scholarly journals Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?

2019 ◽  
pp. 525-534
Author(s):  
Tomáš Sejkora
Keyword(s):  
Czech Republic ◽  
Money Laundering ◽  
Tax Evasion ◽  
Relevant Information ◽  
The Czech Republic ◽  
Scientific Methods ◽  
The Law

This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant information between tax and AML authorities begins to occur. The example is the well-known directive DAC 5 and its transposition into the national legal orders which initiated the discussion about the nature of the confidentiality of the lawyer and the attorney–client privilege once again. This contribution therefore analyses the new obligation imposed on attorneys by the law implementing DAC 5 in the Czech Republic. The used scientific methods are description, analysis, induction and deduction.

Sign in / Sign up

Export Citation Format

Share Document