scholarly journals Tax obligation fulfillment

2022 ◽  
Vol 5 (4) ◽  
pp. 135-147
Author(s):  
A. V. Krasyukov
Keyword(s):  
Proper Time ◽  
Point Of View ◽  
Scientific Methods ◽  
Tax Legislation ◽  
Contradictory Behavior ◽  
Bona Fide ◽  
Scope Of Application ◽  
Dialectical Analysis ◽  
Subjective Rights ◽  
Two Sides

The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual theory, the theory of a real contract, the limited contractual theory); 2) the theory of target impact; 3) the theory of real impact.The purpose of the article is to determine the legal essence of tax obligation fulfillment, to study the concept of the tax obligation fulfillment, the mechanism for exercising subjective rights and obligations, and the criteria for the proper fulfillment of a tax obligation.The methodology. The author uses general and specific scientific methods of scientific research: observation, systemic-structural, dialectical, analysis, comparative jurisprudence and others.The main results, scope of application. There are two sides of the tax obligation fulfillment: legal and factual. From an actual point of view, the tax obligation fulfillment is a set of operations by its parties with the object of the obligation. As a result, the object of the obligation must pass from one owner to another. From a legal point of view, the tax obligation fulfillment always represents the realization of its content through the exercise of rights and the fulfillment of obligations.The author believes that the tax obligation fulfillment should not be equated with the fulfillment of the obligation to pay tax, since not every obligation is executed through the payment of tax. In this regard, a situation may arise when the obligation is properly fulfilled by the debtor, and the creditor does not receive the property grant (for example, if a loss is received at the end of the tax period).The mechanism of the implementation of subjective tax rights and the fulfillment of obligations is a certain system of legal means and algorithms of behavior that allow to determine the appropriate size of the claim of a public law entity on the taxpayer's property and ensuring the transfer of the monetary is equivalent to this economic benefit to the budget system. This mechanism is a set of algorithms for the behavior of subjects of tax liability, defined by law, using specific legal means. As such means, depending on the party of the tax obligation, the law provides, for example, a tax return, a requirement to pay tax, etc. The mechanism of exercising subjective rights and fulfilling obligations includes the following stages: 1) pre-implementation; 2) procedural implementation; 3) actual implementation; 4) protection of the violated right.The author identifies five criteria for the proper fulfillment of a tax obligation: 1) the proper subjects of execution; 2) the proper place; 3) the proper time; 4) the proper object; 5) the proper way.Conclusions. The legal essence of the tax obligation fulfillment can be characterized as a transaction between its parties, aimed to mutual termination and the emergence of the rights of its parties. In order to protect the rights of bona fide taxpayers the author proposes to enshrine in tax legislation a ban on contradictory behavior in the process of fulfilling a tax obligation.

scholarly journals CONTROVERSIAL ISSUES OF SUBSUMPTION OF MALFEASANCE

2018 ◽  
Vol 2 (2) ◽  
pp. 64-69
Author(s):  
Evgeny Evgenyevich Zabuga
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Criminal Code ◽  
Point Of View ◽  
Controversial Issues ◽  
Scientific Methods ◽  
Legal Method ◽  
Analysis And Synthesis ◽  
Scope Of Application ◽  
The Russian Federation

The subject. The article deals with subsumption of malfeasance, judicial characterization of such white-collar crimes.The purpose of the paper is to answer the question of admissibility of qualification of ho-mogeneous actions of a person according to two separate art. 285 and 286 of the Criminal Сode of the Russian Federation.The methodological basis of the research includes general-scientific methods (analysis and synthesis, system-structural approach) as well as academic methods (formal-legal method, method of interpretation of normative legal and judicial acts).Results and scope of application. Within the meaning of paragraph 15 of the Resolution of Plenum of Supreme Court of the Russian Federation, it is absolutely clear that legal actions of an official, which were not caused by official necessity, must be qualified under art. 285 of the Criminal Code of the Russian Federation.Not only legally, but even from the point of view of ordinary logic, the qualification of ho-mogeneous actions by different criminal law norms is unacceptable.Due to the fact that art. 286 of the Criminal Code of the Russian Federation is not a crime of corruption by its characteristics, art. 285 of the Сriminal Сode of the Russian Federation cannot be regarded as a special case of abuse of power.Conclusions. This is unacceptable to qualify the homogeneous actions of a person according to two separate articles – art. 285 and 286 – of the Criminal Сode of the Russian Federation. It is necessary to add the Resolution of Plenum of Russian Supreme Court from October 16, 2009, No. 19 by the provisions more specifically delimiting qualification of malfeasance crimes according to art. 285 and 286 of the Criminal Сode of the Russian Federation.

Confidentiality of Statistical Records: A Threat-Monitoring Scheme for On Line Dialogue

1976 ◽  
Vol 15 (01) ◽  
pp. 36-42 ◽  
Author(s):  
J. Schlörer
Keyword(s):  
Statistical Data ◽  
Cost Benefit ◽  
Data Bank ◽  
High Ratio ◽  
Point Of View ◽  
Data Sets ◽  
Monitoring Scheme ◽  
Access Controls ◽  
On Line ◽  
Bona Fide

From a statistical data bank containing only anonymous records, the records sometimes may be identified and then retrieved, as personal records, by on line dialogue. The risk mainly applies to statistical data sets representing populations, or samples with a high ratio n/N. On the other hand, access controls are unsatisfactory as a general means of protection for statistical data banks, which should be open to large user communities. A threat monitoring scheme is proposed, which will largely block the techniques for retrieval of complete records. If combined with additional measures (e.g., slight modifications of output), it may be expected to render, from a cost-benefit point of view, intrusion attempts by dialogue valueless, if not absolutely impossible. The bona fide user has to pay by some loss of information, but considerable flexibility in evaluation is retained. The proposal of controlled classification included in the scheme may also be useful for off line dialogue systems.

VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

scholarly journals Stationary Traffic as a Factor of Tourist Destination Quality and Sustainability

2021 ◽  
Vol 13 (7) ◽  
pp. 3965
Author(s):  
Robert Maršanic ◽  
Edna Mrnjavac ◽  
Drago Pupavac ◽  
Ljudevit Krpan
Keyword(s):  
Synthesis Method ◽  
Hotel Industry ◽  
Point Of View ◽  
Tourist Destination ◽  
Scientific Methods ◽  
Tourist Destinations ◽  
Analysis And Synthesis ◽  
The Republic ◽  
Method Analysis

Since the Republic of Croatia is one of the most popular European and world tourist destinations, the aim of this paper is, from the user’s (n = 596) point of view, to research the importance of stationary traffic in tourist destinations. The purpose of this paper is to point out the possibilities of improving the tourist destination quality and sustainability through an adequate parking service. In order to corroborate constructed scientific hypotheses, a larger number of scientific methods were used from which a polling method, analysis and synthesis method, descriptive statistics method, t-test, and analysis of variance (ANOVA) should be singled out. The major finding of this paper indicates a relatively big importance of stationary traffic (M = 6.51; SD = 2.21) as an element of tourist destination quality. Moreover, regarding the quality of tourist destination, the results of this paper suggest that the parking space availability is more important than the way parking or parking payment are organized. Between the experienced parking problem in a tourist destination and age on one side and evaluation of the importance of stationary traffic as an element of tourist destination quality on the other side, a statistically important connection was established. Gained knowledge can be particularly helpful to hotel industry managers but also to traffic managers whose duty is to provide an adequate number of parking spaces in tourist destinations.

scholarly journals SELECTION OF WIRELESS TECHNOLOGY FOR TRACKING CONSTRUCTION MATERIALS USING A FUZZY DECISION MODEL / BELAIDŽIO RYŠIO TECHNOLOGIJŲ ATRANKA STATYBINĖMS MEDŽIAGOMS STEBĖTI, TAIKANT NEAPIBRĖŽTŲJŲ AIBIŲ SPRENDIMO MODELĮ

2012 ◽  
Vol 18 (1) ◽  
pp. 43-59 ◽  
Author(s):  
Shaohua Jiang ◽  
Won-Suk Jang ◽  
Mirosław J. Skibniewski
Keyword(s):  
Decision Making ◽  
Construction Projects ◽  
Large Scale ◽  
Construction Materials ◽  
Point Of View ◽  
Wireless Technologies ◽  
Scope Of Application ◽  
Fuzzy Decision Model ◽  
Specific Technology ◽  
Selection Of

As the size and scale of construction projects increase, inefficiencies related to the manual operations about field data in current tracking systems are becoming an important issue. While emerging wireless technologies are providing a feasible vision of ubiquitous computing and sensor networks applicable to the large-scale construction industry, it has become even harder to select a suitable technology for tracking construction materials because of the differing functionalities, capabilities, and scope of application of the specific technology. This research proposes a multi-criteria decision-making model that leverages the decision process in choosing various wireless technologies available on the market. To justify the selection of a specific technology, a fuzzy method was adopted to provide an appropriate way to decide among five alternatives (e.g., RFID, GPS, Wi-Fi, Zigbee, and UWB). Fuzzy ranking was obtained from the aggregated fuzzy appropriate index (FAI) based on a person's point of view (optimist, pessimist, or neutral). The results showed that Wi-Fi might be a suitable solution for optimists and neutral persons, but UWB might be the better alternative for pessimists. The results of this research may assist construction engineers in applying reasonable decision-making procedures in a fuzzy environment such as construction sites, and rank the relative importance of the various criteria and alternatives specified in this research. Santrauka Augant statybos projektų mastui, rankinis dabartinių stebejimo sistemų duomenų apdorojimo neefektyvumas tampa svarbia problema. Nors naujos belaidžio ryšio technologijos gali sudaryti galimybę įvesti visur prieinamus kompiuterinius ir jutiklių tinklus, naudojamus plataus masto statybos pramonėje, tampa vis sudėtingiau pasirinkti tinkamas technologijas statybinėms medžiagoms stebėti, nes kiekviena technologija atlieka skirtingas funkcijas, skiriasi jų galimybės ir taikymo apimtis. Šiame tyrime siūlomas daugiakriterinis sprendimų priėmimo modelis, kuris, sprendimų priėmimo procesą pasirenkant rinkoje, siūlomas belaidžio ryšio technologijas išskaido į atskirus lygius. Siekiant pagrįsti tam tikros technologijos pasirinkimą, buvo pritaikytas neapibrežtųjų aibių metodas, pasirenkant geriausią technologiją iš penkių alternatyvų (t. y. RFID, GPS, Wi-Fi, Zigbee ir UWB technologijų). Neapibrežtumo rangas buvo gautas taikant agreguotą neapibrežtumo tinkamumo indeksą (FAI), atsižvelgiant į asmens požiūrį (optimistinis, pesimistinis ar neutralus). Gauti rezultatai parodė, kad Wi-Fi technologija yra tinkama optimistams ir neutraliems asmenims, o UWB technologija būtų geresnė alternatyva pesimistams. Šio tyrimo rezultatai gali padėti statybos inžinieriams priimti pagrįstus sprendimus neapibrėžtoje aplinkoje, tokioje kaip statybos aikštelės, ir suranguoti pagal svarbą įvairius kriterijus bei aptartas šiame tyrime alternatyvas.

scholarly journals The Prevention of Hemorrhagic Stroke

2008 ◽  
Vol 14 (4) ◽  
pp. 365-373
Author(s):  
J. Raymond ◽  
JP Mohr ◽  
Keyword(s):  
Good Practice ◽  
Preventive Treatment ◽  
Clinical Work ◽  
Point Of View ◽  
Dominant Factor ◽  
Clinical Practices ◽  
Trial Methodology ◽  
Scientific Methods ◽  
Unruptured Aneurysms ◽  
The Face

There is currently no evidence that preventive treatment of unruptured aneurysms or AVMs is beneficial and randomized trials have been proposed to address this clinical uncertainty. Participation in a trial may necessitate a shift of point of view compared to a certain habitual clinical mentality. A review of the ethical and rational principles governing the design and realization of a trial may help integrate clinical research into expert clinical practices. The treatment of unruptured aneurysms and AVMs remains controversial, and data from observational studies cannot provide a normative basis for clinical decisions. Prevention targets healthy individuals and hence has an obligation of results. There is no opposition between the search for objective facts using scientific methods and the ethics of medical practice since a good practice cannot forbid physicians the means to define what could be beneficial to patients. Perhaps the most difficult task is to recognize the uncertainty that is crucial to allow resorting to trial methodology. The reasoning that is used in research and analysis differs from the casuistic methods typical of clinical work, but clinical judgement remains the dominant factor that decides both who enters the trial and to whom the results of the trial will apply. Randomization is still perceived as a difficult and strange method to integrate into normal practice, but in the face of uncertainty it assures the best chances for the best outcome to each participant. Some tension exists between scientific methods and normal practice, but they need to coexist if we are to progress at the same time we care for patients.

scholarly journals Evolution of Public Finance in Selected Countries

2021 ◽  
pp. 163-184
Author(s):  
Richard Bartes
Keyword(s):  
Public Finance ◽  
Comparative Methods ◽  
Point Of View ◽  
European Countries ◽  
Historical Background ◽  
Scientific Methods ◽  
The Public ◽  
Analysis And Synthesis ◽  
Background Context

This contribution deals with the evolution of public finance in two selected European countries. France and Germany were selected as countries to compare their evolution of public finance. The reason why the two countries were chosen is their general proximity to each other in many respects. From a professional point of view, i.e. from the point of view of the discipline of public finance, however, these are countries with different concepts of public finance disciplines. The contribution presents the historical background, context and consequences of this evolution. The relevant public finance evolution is divided into several historical stages in each country. The contribution focuses on each stage separately and points out solutions and effect of each stage. The main aim of the contribution is to confirm or disprove the hypothesis that the evolution of the public finance discipline was different in each of the selected countries. The scientific methods used in the article are analysis and synthesis, description and comparative methods.

scholarly journals Criminal community: crimonological approach

2020 ◽  
Vol 4 (2) ◽  
pp. 109-116
Author(s):  
Margarita G. Kozlovskaya
Keyword(s):  
Criminal Group ◽  
Criminal Organization ◽  
Point Of View ◽  
Community Members ◽  
External Relations ◽  
The Hierarchical Structure ◽  
Internal Interaction ◽  
Scope Of Application ◽  
The Subject ◽  
The Moment

The subject of the research is the criminal community, its characteristics, and features within the framework of criminology. The purpose of the research is to confirm or disprove hypothesis that a criminal community as a criminological phenomenon is nor equal to a criminal organization or an organized criminal group Methodology. The author uses general theoretical methods (comparative analysis, generalization, deduction) and specific methods (formal legal interpretation of legal acts, questionnaires). The main results, scope of application. A criminal organization and a criminal community are different criminological phenomena that differ from each other in significant ways. The differences are both in the degree of criminal organization, and the complexity of the structure of internal and external interaction. From the point of view of a systematic approach, a criminal community is not only a more complex system compared to a criminal organization. It is characterized by an improved structure of internal interaction, in which the hierarchical structure is either complicated, or replaced or supplemented by a network structure. The peculiarity is to complement the system approach with a synergistic one: in the criminal community, the pooling of criminal efforts is carried out more effectively, mainly in the sphere of external relations. The criminal community is a more open system compared to the criminal organization. Certain features can be identified in the contacts of criminal community members with the external environment. The most important feature is a symbiosis of criminal and legal practices that affects the life of entire regions or relatively large masses of the population. The criminal community is a purposeful system with its own specifics. And this specificity is seen in the fact that the criminal community pursues (secretly or openly, at the moment or in the foreseeable future) the achievement of political goals, namely: the possession of power, infiltration into power, undermining power, its capture and retention. It is power, not wealth, that is the real goal of the criminal community, and not just because it is easily converted into wealth. Power is valuable in itself, because it also gives a lot of other advantages. Conclusions. A criminal community cannot be reduced to a criminal organization, much less – to an organized criminal group, and this conclusion requires to be included into legislation.

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 The Forms of Criminal Prosecution

Legal Concept ◽  
2021 ◽  
pp. 167-175
Author(s):  
Ilya Dikarev ◽  
◽  
Sailaubek Baymanov ◽  
Keyword(s):  
Criminal Procedure ◽  
Point Of View ◽  
Criminal Prosecution ◽  
Legal Interpretation ◽  
Scientific Methods ◽  
Theoretical Position ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
The Subject ◽  
The Common

Introduction: the paper discusses the possibility of differentiating the forms of criminal prosecution. The critical analysis is subject to the widespread position in the science of criminal procedure that the forms of criminal prosecution are suspicion and accusation. This point of view is based on the conclusion that the content of criminal prosecution varies depending on the degree of proof of the guilt of the person subject to criminal prosecution. Concerning compliance with the principle of adversarial parties, the theoretical position is also evaluated, according to which one of the forms of criminal prosecution is conviction. The question of the grounds for differentiating the forms of criminal prosecution is studied. Purpose: the confirming the unified nature of the criminal prosecution carried out during the pretrial proceedings, regardless of the procedural position of the person accused of committing the crime. Methods: the paper uses the general scientific methods of analysis and synthesis, a systematic approach, as well as specific scientific methods: legal interpretation and logical-legal. The methodological framework was the dialectical method. Results: the study of the common position in the science of criminal procedure, according to which criminal prosecution at different stages of its implementation consistently takes the forms of suspicion and accusation, showed its inconsistency. From the standpoint of philosophy, the content always has a determining value, and the form is always determined. Accordingly, to establish a change in the form of criminal prosecution, it is necessary to make sure that the content of this activity changes. However, the degree of proof of the person’s involvement in the crime is not reflected in the content of the accusatory activity, it remains the same. Therefore, suspicion and accusation do not form the independent forms of criminal prosecution. At the same time, the differentiation of the forms of criminal prosecution is possible, but on different grounds. Conclusions: the differentiation of the forms of criminal prosecution should be made depending on, first, the organization of procedural activities that determine the role and powers of the subject of criminal prosecution in the process of proof; secondly, the procedural status of the participant in the criminal process on the part of the prosecution and, thirdly, the content of the fact in issue.

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