scholarly journals Normative acts in the system of national tax security provision

2022 ◽  
Vol 5 (4) ◽  
pp. 148-158
Author(s):  
K. V. Maslov

The subject. The article characterizes the role of Russian Constitution, federal laws and bylaws in ensuring tax security.The purpose of the article is to identify legal norms that ensure the tax security of the state, and to confirm the hypothesis that such norms hat such norms are effective in systemic interaction.The methodology. The author uses methods of system analysis of scientific papers devoted to the provision of various types of security. Formal logical and legal interpretation of Russian regulatory legal acts is used also.The main results. Regulatory documents in the field of tax security can be classified into: the Constitution of the Russian Federation at the highest level; program documents (conventions, strategies, charters, concepts, programs, doctrines, standards, directives) as acts of the first level, the legislation of the Russian Federation and its constituent entities is at the second level; departmental regulatory legal acts are at the third level. The law on security should be an act of direct action that determines the content of the management activities of public authorities to ensure security by fixing its goals, principles, the most general forms and means of implementation. The basis of legal provision of tax security at the legislative level should be defined in the federal law on security as well as in the federal law "On Tax Authorities of the Russian Federation" (in intra-governmental relations context because tax authorities are the main subjects of tax administration) and in the Russian Tax Code (concerning relations between public administration bodies and private entities). Any draft legislative acts affecting issues of tax relations and economic management should be examined for compliance with national interests in the field of tax security and the effectiveness of minimizing threats. Each legislative act should take into account the implementation of the goals and principles of ensuring tax security (as well as other types of security) enshrined in the concept document. Such expertise is possible in the process of approving draft laws by the Russian Government as well as when registering relevant bylaws by the Russian Ministry of JusticeConclusions. The Russian Constitution should consolidate a unified approach to the essence of security as a whole. Legislative acts (first of all, the laws on security, on tax authorities, the Tax Code of the Russian Federation) should provide for the main directions of countering threats to tax security arising in the relevant areas of regulation. By-laws and regulations are designed to fix specific managerial ways of dealing with such threats.

2021 ◽  
Vol 5 (2) ◽  
pp. 86-98
Author(s):  
N. A. Blokhina ◽  
M. A. Vlasova

The subject. The evolution of regulation of prosecutor’s activity in Russian Constitution as well as the role of Prosecutor's Office in provision of national security and integrity are being considered.The purpose of the article is to confirm or disprove hypothesis that the preservation of the Prosecutor's Office made it possible to prevent the destruction of the Russian Federation and protect the country's security from significant threats.The methodology. The authors use a dialectical method as well as analysis and synthesis. An important role is given to formal legal interpretation of Russian Constitution and legal acts.The main results, scope of application. The question of who saved the Russian Prosecutor's Office from the attempt to liquidate it in the autumn of 1993 is being covered in detail. There was not even a mention of the Prosecutor's Office in the draft Constitution of the Russian Federation. The Prosecutor's Office was supposed to be replaced by the institution of authorized representatives of the President in the constituent entities of the Russian Federation. Chapter 7 of the Russian Constitution was called "Judicial Power" until 2014, and it lacked the word "prosecutor's office", which caused a lot of bewilderment in the scientific and educational literature and turned the content of Chapter 7 into a kind of mystery. The article reveals the role of Alexander I. Kazannik in preserving the Russian Prosecutor's Office. The authors of the article name the main threats to state security: duplication of the powers of the federal government and the lack of effective legal guarantees of their responsibility, asymmetry of Russian federalism. Asymmetry leads to uneven implementation of citizens' rights and freedoms and distrust of power. The criteria for assessing the scientific activities of universities established in 2013 also pose a threat to state security.Conclusions. President Vladimir Putin has preserved the integrity and sovereignty of Russia, enforced the principle of the supremacy of federal law and strengthens Russia's security with the help of the Prosecutor's Office. The authors propose measures to strengthen Russia's security: (1) introduce a competitive selection procedure for the post of Prosecutor General of the Russian Federation with the participation of civil society institutions, which would have the right to present candidates to the Federation Council; (2) adopt a federal law on the Administration of the President of the Russian Federation to avoid duplication of powers with the Russian Government and other authorities; (3) change the criteria for assessing the scientific activity of universities, established by the Ministry of Science of the Russian Federation.


Author(s):  
Sergey A. Starostin ◽  

The paper deals with the mechanism of administrative coercion. The peculiarity of the article content is a system analysis of the problems of theoretical, normative-legal and empirical (law-enforcement) aspects. The author defines the essence of administrative coercion, based on the modern system of legislative regulation and practice of its application, which has developed since March 2020. The article explores various aspects of administrative coercion. It is pointed out that the knowledge of administrative-legal coercion is impossible without its consideration in interre-lation with such categories as freedom, expediency, administrative responsibility.On the basis of the analysis of some coercive measures, applied in the conditions of pandemic, their legal assessment is given. Attention is drawn to the fact that in conditions of pandemic the measures of constraint which, according to their developers, fully conform to the require-ments of the Federal law "About protection of the population and territories against emergen-cies of natural and technogenic character" were and are often taken. It is not so! This Federal Law defines the general organizational and legal norms in the field of population and territory protection from emergencies, its effect covers the relations arising in the process of activity of state authorities of the Russian Federation and subjects of the Russian Federation, local authorities, as well as organizations and population in the field of population and territory protection from emergencies. In the context of the epidemic, the debate about the balance between voluntary submission and coercion in the form of fear of responsibility has intensified. Under conditions of uncer-tainty and unpredictability of the situation, the reality of risks, the legal regulation should be oriented towards protecting the population, excluding compromises and exceptions, blanket norms. But always possible in such conditions situations when the state in order to protect citizens, applies coercive measures not based on the law, when they are forced to be estab-lished by the executive authorities. The author of article used following methods: system analysis, dialectical, logical, com-parative-legal, analysis and synthesis, induction and deduction. As a result of the study conclusions were drawn that doctrine and practice convincingly prove that measures of administrative coercion should be formalized as much as possible. When the need arises to apply them, there is no time to discuss what measures, when, to what extent to apply. It is necessary to apply what is already there. When the situation returns to normal, the applied measures should be analysed and both the substantive norms and even more carefully the procedural norms should be improved. Provisions on executive authorities should include a mandatory section on "coercive measures applied by these authorities, grounds and procedure for their application".


Author(s):  
Artem V. Rudenko ◽  

The relevance of the article stems from the adoption by the constituent entities of the Russian Federation of rules on administrative liability for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Russian Federation in situations of conflict with federal law regulations, caused by adoption of the Federal Law No. 82-FZ of 18 April 2018. This contradiction calls into question the conformity of the adopted norms of the laws on administrative liability of the constituent entities of the Russian Federation with the principle of legality, as one of the basic principles of the State’s legal system construction. The purpose of the article is to develop a position on legal conduct in a situation of con-flict with the legal norms of federal legislation in establishing administrative liability by the constituent entities of the Russian Federation. The possibility of establishing administrative liability at the level of the constituent entities of the Russian Federation is enshrined in the Constitution of the Russian Federation and the Code of Administrative Offences of the Russian Federation After the adoption of the Federal Law No 82-FZ of 18 April 2018 «On Amendments to the articles 5 and 5.1 of the Federal Law «On Counteracting Terrorism» legal conflict in the regulation of these powers has arisen. These changes affected not only the regulation of the above-mentioned powers of the constituent entities of the Russian Federation, but also the system of sources of administrative liability, since Code of Administrative Offences of the Russian Federation states: administrative liability source system refers only to the Code and the laws of the constituent entities of the Russian Federation. The article contains an analysis of possible interpretations of the provisions of federal laws on the powers of the constituent entities of the Russian Federation to establish adminis-trative liability for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Federation. Possible interpretations of the term «decisions of an anti-terrorist body» are analyzed from the point of view of the goals and tasks of formation of these bodies, their powers and organizational-steam form. The study concludes that it is necessary to comply with the provisions of the Code of Administrative Offences of the Russian Federation when determining responsibility for failure to implement decisions of the anti-terrorist bodies of the constituent entities of the Russian Federation. It is recommended that the legislatures of the constituent entities of the Russian Federation refrain from adopting such norms. It is recommended that the judicial authorities should take into account the provisions of the Decision of the Plenum of the Supreme Court of the Russian Federation of 24 March 2005 No 5 « On certain issues raised by the courts in the application of the Code of Administrative Offences of the Russian Federation».


Author(s):  
Elena Aleksandrovna Suponina ◽  
Igor' Petrovich Dolgikh

The subject of this research is the normative gaps that have been an intrinsic part of petty crime for many years. Among most discussible within the academic community problems related to such legal violation, the author selected the following: absence of legal definition of the concept of obscenities in the national legislation; complexity of delimitation of petty crime from the adjacent administrative and criminal offences; disaccord in interpretation of the concept of “public place”. Particular attention is paid to the prospects of optimization of administrative-legal norms established in the Article 20.1 of the Code of Administrative Offences of the Russian Federation. The main conclusion of the conducted research lies in the statement that from the perspective of legal technique, the article 20.1 of the Code of Administrative Offences of the Russian Federation is in a permanent motion. However, this motion is chaotic and inconsequential. The introduced amendments to the text of codified law did not enhanced the protection of public order, as well as created the additional difficulties for the law enforcer. This article makes an attempt of systemic analysis of provisions of the Federal Law No.28-FZ of 03.18.2019 that complemented the article 20.1 of the Code of Administrative Offences of the Russian Federation with the Sections 3-5.


2017 ◽  
Vol 1 (3) ◽  
pp. 125-134
Author(s):  
Tatiana Frolova

The subject. The article shows the approaches to the process of creating and realizing strategiesof socio-economic development of the largest cities in the Russian Federation. Thestrategies of socio-economic development of the largest cities have been fundamental inthe formation of such city agglomerations as “Big Volgograd” (Volgograd), “Big Rostov”(Rostov), Zhigulevskaya agglomeration (Samara), Nizhegorodskaya agglomeration (NizhnyNovgorod), Chelyabinsk city agglomeration (Chelyabinsk) and these strategies contain themain ways of development which go far beyond the competence of local importance.The purpose. The article addresses the problems that arise in the process of creating strategiesof socio-economic development of the largest cities including the extent of powerbetween public authorities of different levels.The methodology. The systematic approach, methods of formal and comparative analysisof law as well as synthesis are used in the article.Results. Before the adoption of Federal Law “On the Strategic Planning in the Russian Federation”(further down the article 172-FZ) strategic planning was unsystematic and therewere no unitary law-based approaches towards the drafting process of strategic planningdocuments. After the adoption of 172-FZ the situation has not dramatically changed.The analysis of strategic planning in the largest cities shows the lack of unitary approachestowards the drafting process of strategic planning documents, the definitions of missionand strategic goals of development, the assessment of largest cities importance in the contextof over-regional, regional and internal city area development. Also, the peculiarities ofterritorial planning and budgetary process in municipal establishments are not taken intoconsideration.


Author(s):  
Olesya L. Kazantseva

The analysis of the RF Federal Law of 6 October 2003 No 131-FZ, which enshrines the general principles of the organization of local self-government in the Russian Federation, demonstrates the consistent introduction of amendments aimed at restricting the autonomy of local self-government, which clearly contradicts the constitutional provisions on local self-government. In this regard, it seems necessary to determine the presence of the lower level of public authority (local self-government), for which it is necessary to reveal the conformity of the modern realities of local self-government with constitutional provisions and normative legal acts adopted for their development, that is, correlate de jure and de facto. The Constitutional Court of the Russian Federation, the highest constitutional justice body, has a great influence on the formation of local self-government in the Russian state. It forms the legal position on the organizational, legal, competence, territorial, financial and economic foundations of local self-government. In this regard, researchers are interested in the legal positions of the RF Constitutional Court regarding the autonomy of local self-government and its relations with state authorities, which have undergone significant changes throughout the entire period of reforming local self-government. Based on the analysis of changes in the legislation on local self-government and the legal positions of the RF Constitutional Court, this article shows the inconsistency of local self-government at the present stage of its development. Thus, the author proves that there are no working mechanisms for the implementation of local self-government by the population. This article concludes that the current situation requires special attention and attitude from the state, since without purposeful changes in the state policy in the sphere of local self-government it is impossible to preserve such postulates enshrined in the Russian Constitution, as democracy and local government.


2015 ◽  
Vol 3 (6) ◽  
pp. 0-0
Author(s):  
Виктория Вискулова ◽  
Viktoriya Viskulova

Every year the Russian Federation holds thousands of elections — primary, early, occasional, runoffs, etc. This article describes a great number of early election campaigns in Russia, reflects some discrepancies in the statistics, and also reveals some problems of an election process. The author touches upon the following points: 1) proves that early elections are called due to early termination of powers of the elected authorities and officials; 2) demonstrates a variety of the RF constituent entities’ legal approaches to determining of initiators of early election calling; 3) suggests an all-in-one approach to early election calling — by election committees. In her article the author uses statistical technique, comparative juridical and legal modelling methods. As a result the author proposes some amendments to the RF Federal Law “On Basic Guarantees of Electoral Rights and the Right of Citizens of the Russian Federation to Participate in a Referendum”. The author assumes that it is the election committees that should call for early elections, and not the elected public authorities or local governments.


2021 ◽  
Vol 5 (1) ◽  
pp. 124-140
Author(s):  
N. V. Vasilieva ◽  
S. V. Praskova ◽  
Yu. V. Pyatkovskaya

The subject of the study is the constitutional concept of federal territories in Russia. The purpose of the article is to confirm or disprove hypothesis that constitutional status of federal territories in Russia consists of system of elements and identify such elements. The authors use the method of formal legal interpretation of Russian Constitution, the methods of comparative constitutional law, complex analysis, systemic interpretation of Russian laws and drafts of laws. The main results of research, scope of application. When making an amendment to part 1 of Article 67 of the Constitution of the Russian Federation, the content of this innovation was not disclosed. Therefore the federal law on federal territories will be of decisive importance. The authors define the constitutional characteristics of the federal territories based on the literal content of the constitutional norm and the conclusion of the Constitutional Court of the Russian Federation. The federal territory is an element of the state territory that is not a subject of the federal structure and has a status different from the status of the constituent entities of the Russian Federation. There are specific features of the organization of public power in federal territory. The authors’ vision of the content of each of the elements of the federal territories is presented. It is noted that the defining element of the status of federal territories will be the purpose of their creation. The authors propose a conceptual division of federal territories in Russia into two types: inhabited and uninhabited. It is stated that at the moment, the status elements can be clearly defined only in relation to uninhabited federal territories. The formation of the concept of inhabited federal territories will depend on definition of the purpose of their creation. Conclusions. It is proposed to consider the elements of the status of federal territories in Russia, based on the elements of the status of the subject of the Russian Federation, and in comparison with them. Such elements are: territory, population, subjects of jurisdiction, responsibilities, state power organization, property and budget, system of taxes and fees, names and symbols, population’s role in the state affairs management.


2021 ◽  
Vol 1 ◽  
pp. 14-18
Author(s):  
Vladimir N. Kharkov ◽  

Based on the analysis of the norms of the Russian Constitution in the context of the 2020 amendments aimed at modernizing the functioning of public authorities, the article considers topical issues of the development of constitutional principles of environmental protection and nature management in the light of problems of ensuring environmental safety and environmental well-being of Russian citizens; the article considers promising areas of legal support for environmentally sustainable development, one of which should be the consolidation of the responsibility of the Government of the Russian Federation to ensure effective activities in the field of environmental protection and nature management, which will contribute to the achievement of the national goals of environmental development.


2022 ◽  
pp. 109-114
Author(s):  
A. V. Kuznetsov

The author studies the legal norms of the exercise of the powers of the Constitutional Court of the Russian Federation. The list of the main provisions of the Federal Law on the powers of judges and the court in connection with amendments to the Constitution of the Russian Federation is presented. The provisions of the new edition of the Federal Law on the Constitutional Court of the Russian Federation are considered. The legal analysis of the amendments made to the FKZ for legal evaluation from the theoretical and practical side is carried out.


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