scholarly journals Procedural problems in cases of tax violations discovered in the course of tax audits (Article 101 of the Taxation Code of the Russian Federation)

2020 ◽  
pp. 46-57
Author(s):  
Konstantin Evgenevich Shilekhin
Keyword(s):  
Statistical Analysis ◽  
Russian Federation ◽  
Social Relations ◽  
Document Analysis ◽  
Legal Regulation ◽  
Legal Norms ◽  
The Social ◽  
The Subject ◽  
The Russian Federation ◽  
Empirical Material

The goal of this article lies in studying the problems of administration of law in the course of brining taxpayers to tax liability and formulation of recommendations of their elimination. The object of this research is the social relations characterizing tax liability and procedural order in this regard. The subject is the legal norms establishing liability for tax violations, as well as regulation the activity of tax and judicial bodies pertinent to application of the fiscal legislation of the Russian Federation. Research methodology is based on the dialectical method of cognition of social reality. For collection, processing, generalization, analysis and interpretation of empirical material, the author uses the methods of induction and deduction, statistical analysis and document analysis. The conclusion is made on the weakness of normative legal regulation of separate procedures of legal investigation on tax violation in terms of the Article 101 of the Taxation Code of the Russian Federation. The author suggest making a number of amendments to the fiscal legislation to improve the mechanism of holding the taxpayers liable.

scholarly journals Concerning the Legal Regulation of the Order of Weapon Issue to Judges in the Russian Federation

2019 ◽  
pp. 12-20
Author(s):  
Rinat Mikhailovich Karimov
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Legal Regulation ◽  
Legal Analysis ◽  
Safety Measures ◽  
Legal Provisions ◽  
The Social ◽  
Analysis And Synthesis ◽  
The Subject ◽  
The Russian Federation

In this article Karimov analyzes whether it is necessary to amend available safety measures in relation to judicial authorities of the Russian Federation. The aim of the research is to analyze the current order of weapon issue to judges in the Russian Federation. The object of the research is the social relations rising in the process of implementation of legal provisions about the order of weapon issue to judges in the Russian Federation. The subject of the research is the legal acts that regulate the order of weapon issue to judges in the Russian Federaton. The researcher analyzes kinds of weapons that can be issued to a judge upon his or her written inquiry. The research is based on the comparative legal analysis of previous provisions about the order of weapon issue to judges and legal provisions that have been implemented just lately. The analysis is also based on the use of such research methods as analysis and synthesis, generalisation and logical research method. The author of the article proves the idea that the legal specificiation of the order of weapon issue to judges in the Russian Federation will eliminate possibility of attacking judges or their family members. The author focuses on the gaps in relevant legal regulations and suggests to review and make changes in the current law that regulates the order of weapon issue to judges. 

scholarly journals Problems of the mechanism for challenging of transactions of the debtor in bankruptcy case

2021 ◽  
pp. 30-45
Author(s):  
Viktoriya Viktorovna Kalinkina
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Social Relations ◽  
Subject Matter ◽  
Court Ruling ◽  
Federal Law ◽  
Legal Norms ◽  
The Social ◽  
The Subject ◽  
The Russian Federation

The subject of this research is a set of legal norms that regulate relations in the sphere of challenging of transactions of the debtor, as well as the law enforcement practice. The object of this research is the social relations that develop in the context of challenging of transactions of the debtor in bankruptcy case. The article discusses the problems faced by the arbitration and financial executives at the stage of claim preparation for challenging of transactions of the debtor, i.e. formation of evidence, as well as at the stage of execution of the corresponding court ruling. The purpose goal of this article lies in articulation of the problem, substantiation of the need for legislative regulation, and formulation of recommendation for the improvement of current legislation on the subject matter. The scientific novelty consists in addressed the issues that have not previously become the subject of separate research; as well as in the author’s conclusions and recommendations aimed at the improvement of the Federal Law No. 127-FZ of. October 26, 2002 “On Insolvency (Bankruptcy)” and other normative legal acts regulating this field. The acquired results can also be used in the Russian legal science for further elaboration on the issues related to the effectiveness of the mechanism for challenging of transactions of the debtor, and as well  as improvement of the current legislation of the Russian Federation and law enforcement practice that regulate this field.

scholarly journals Legal issues of prevention and response to accidental spills of petroleum products

2021 ◽  
pp. 74-84
Author(s):  
Nikolai Kudelkin
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Petroleum Products ◽  
Legal Regulation ◽  
Environmental Damage ◽  
Legal Norms ◽  
The Subject ◽  
The Russian Federation ◽  
Advanced Development ◽  
Official Data

The subject of this research is a set of legal norms that regulate social relations in the area of prevention and response to accidental spills of petroleum products. The goal of this work consists in formulation of theoretical and practical conclusions and recommendations aimed at the improvement of legal regulation in this sphere. The relevance of the selected topic is defined by the fact that accidental spills of hydrocarbons is an urgent concern for the Russian Federation. The official data indicates over 17,000 accidents occurred at enterprises of the fuel and energy complex in 2019. The due regulation of prevention and response to spills of petroleum products is definitely one crucial elements in ensuring environmental security of the Russian Federation. The article examines the legal support issues with regards to prevention and response to accidental spills of petroleum products. Based on the analysis of the effective legislation, the author makes a number of conclusions and recommendation. It is noted that the norms regulating the relations in this sphere are for the most part dedicated to the issues of localization and elimination of the spills of petroleum products, i.e. measures taken after the spill. Such crucial problem as the prevention of spills of petroleum products and environmental damage is not given due attention in the legislation. The author also formulates the principle of advanced development of environmental legislation, according to which the legislative and technical regulation of the activity posing heightened risk to the environment and (or) associated with the use of natural resources should be proactive.

scholarly journals Legal aspects of the system of organization of public administration of the territories in the Russian Federation

2020 ◽  
pp. 26-38
Author(s):  
Marina Afanas'evna Lapina
Keyword(s):  
Public Administration ◽  
Russian Federation ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Legal Norms ◽  
Territorial Unit ◽  
The Subject ◽  
The Russian Federation ◽  
Further Development ◽  
Municipal Level

The subject of this research is the legal norms of the Constitution of the Russian Federation, as well as laws and bylaws regulating the system of organization of state and municipal administration of the territories of the Russian Federation with their further development. A substantial place within legal regulation is allocated to the Strategy of Spatial Development of the Russian Federation until 2025, passed in 2019. The article elucidates the problems of organization of public administration of the newly created territorial units – spatial agglomerations. The goal consists in presenting the analysis of the correspondence of legislation in the area of organization of public administration of the newly created administrative-territorial units based on economic priorities. The novelty of this research consists in the proposed strategy of scientifically substantiated recommendations on legislative regulation of public administration of the territories of the Russian Federation, with consideration of newly created territorial units – spatial agglomerations. The conclusion is made on the need to develop a single system of optimal legal regimes per specific territorial unit, representing certain type of agglomeration of supraregional, regional and/or municipal level in different variations.

scholarly journals Preventive law: concept, structure and content

2020 ◽  
pp. 39-50
Author(s):  
Irina Vladimirovna Polikarpova ◽  
Olesya Viktorovna Zaitseva
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Legal Regulation ◽  
Educational Impact ◽  
Law Enforcement Agencies ◽  
Scientific Publications ◽  
Preventive Activity ◽  
The Subject ◽  
The Russian Federation ◽  
Preventive Law

The subject of this research is the federal and regional legislation that regulate preventive activity of law enforcement agencies, monographic studies of the leading Russian criminologists, as well as scientific publications discussing the concept, structure and content of preventive law. The object of this research is social relations formed in the process of implementation of norms that regulate the activity on crime prevention. The goal consists in examination of the content of preventive law for the explicating the detailed structure of this branch of legislation. This article is first within the national criminology to propose an original perspective on the preventive law as an independent branch of legislation. Based on the analysis of normative sources regulating the activity in the area of prevention of offences, the author determines the criteria for their classification:  1) by legal force, 2) by territorial scope of actions, 3) by subject of legal regulation, 4) depending on the role in legal regulation. The conclusion is substantiated on the need to systematize preventive law in form of a codified normative act – the Code on Prevention of Offenses in the Russian Federation, which should be aimed only at preventive regulation. The structure of this code is offered. In the authors’ opinion, the system of preventive law is a unified legal complex consisting of legislation of the Russian Federation, its constituent entities, as well as normative bylaws that regulate preventive legal relations that emerge prior to commission of offense, and for determination and elimination of the factors that conduce commission of offenses, as well as have educational impact upon persons in order to prevent commission of offenses or antisocial behavior.

scholarly journals The concept of significance of violation of procedural norms of legislation of the Russian Federation on taxes and fees in terms of appointing an on-site tax audit

2021 ◽  
pp. 60-69
Author(s):  
Maksim Igorevich Zimulkin
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Case Law ◽  
Legal Aspects ◽  
The Social ◽  
Relevant Case ◽  
Tax Audit ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the legislation of the Russian Federation, case law, as well as domestic and foreign doctrine, which allow establishing the essence of legal relations for the purpose of appointment of on-site tax audit. The object of this research is the social relations in terms of appointing an on-site tax audit. The author considers legal aspects associated with the procedural issues of appointing an on-site tax audit, and violations committed by tax officials in appointing an audit. Special attention is given to the problems of qualification of procedural violations as significant, i.e. entailing cancellation of the decision of tax authority, acknowledgement of actions (or inaction) of tax officials as unlawful. The scientific novelty of this work consist in formulation of the criterion of significance of violation of procedural norms of the legislation of the Russian Federation on taxes and fees in terms of appointing an on-site tax audit. Leaning on the results of research of the Russian and foreign doctrine, as well as the analysis of the relevant case law, the author determines the procedural violations of tax officials committed in appointing tax audit, which should result in cancellation of the decisions of tax authorities, an acknowledgement of the actions (or inactions) of tax officials as unlawful. The conclusion is made on the content of the criterion of significance of violation of procedural norms of the legislation of the Russian Federation on taxes and fees in terms of appointing an on-site tax audit.

scholarly journals The Arctic and global warming: adaptation to climate change and environmental protection

2022 ◽  
pp. 1-16
Author(s):  
Nikolai Kudelkin
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Social Relations ◽  
Legal Regulation ◽  
The Arctic ◽  
Adaptation To Climate Change ◽  
Legal Norms ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the legal norms that regulate social relations arising in the context of implementation of measures aimed at global warming prevention and adaption to climate change. The goal of this work lies in formulization of theoretical and practical conclusions and recommendations for the improvement of legal regulation in this sphere based on the analysis of legislation, policy documents of different countries, as well as information and data pertinent to climate change. Methodological framework is comprised of the logical techniques, means of cognition, general scientific and special methods, such as analysis, synthesis, analogy, deduction, induction, comparative-legal, formal-legal,  etc. The relevance of this topic is substantiated by the continuous global warming worldwide, particularly the temperatures in the northern polar region. At the same time, the experts note that the efforts made by the international community to reduce greenhouse gas emissions neither decelerate the global warming, nor reduce the concentration of such gases. This means that that the efforts should be aimed at adaptation to the new climatic realities. The article examines the questions related to climate protection, as well as adaptation to climate change applicable to the Arctic. A number of theoretical and practical conclusions and recommendations are made. For protection of the Arctic environment in the conditions of changing climate, it is necessary to stipulate in the Russian legislation such legal instrument as the strategic environmental assessment, at least for projects implemented in the Arctic Zone of the Russian Federation.

scholarly journals Practical and theoretical problems of legal regulation of surrogacy

2021 ◽  
pp. 1-12
Author(s):  
Yana Ivanovna Suprun ◽  
Anastasiya Maksimovna Kozlova
Keyword(s):  
Social Relations ◽  
Legal Status ◽  
Case Law ◽  
Legal Regulation ◽  
Surrogate Mother ◽  
Legal Norms ◽  
The Social ◽  
Legal Nature ◽  
The Subject ◽  
Genetic Parents

The subject of this research is the legal norms applied to the surrogacy program as an independent institution that requires a separate place in the system. The object of this research is the social relations arising in the sphere of surrogacy procedures for future parents, as well as protection of the rights of a child born from artificial insemination. Special attention is given to such aspects as the surrogacy contract, registration of a child born to a surrogate mother, court opinion on the refusal to register a child born to a surrogate mother, and right of a single father to register a child born to a surrogate mother. The novelty of this article lies the analysis and examination of case law dedicated to the practical and theoretical problems of using surrogacy. The definitions are provided to the concepts of surrogacy and surrogate mother. Recommendations are made on the amendments to family and civil legislation by introducing norms that would regulate and determine the legal nature of surrogacy contract, norms on the child’s registration by the genetic parents who are not legally marries, as well as norms that to regulate the rights and responsibility, legal status of the father of a child born to a surrogate mother.

scholarly journals Practical issues of implementation of the institution of regulatory sandboxes into the Russian legislation in the context of enactment of the Federal Law of 07.31.2020 No.258-FZ “On Experimental Legal Regimes in the Sphere of Digital Innovations in the Russian Federation”

2020 ◽  
pp. 18-25
Author(s):  
Vladislav Olegovich Makarov
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Personal Data ◽  
Legal Regulation ◽  
Federal Law ◽  
Personal Data Protection ◽  
The Social ◽  
Legal Regimes ◽  
The Russian Federation

This article reviews the topical practical issues of implementation of the institution of experimental legal regimes into the Russian legal system due to adoption of the new Federal Law of 07.31.2020 No.258-FZ “On Experimental Legal Regimes in the Sphere of Digital Innovations in the Russian Federation”. The author analyzes the social context that changed in the course of discussion and revision of the draft law, as well as examines the problems of harmonization of the current legislation with the new legislation. The question is raised on the adequacy of exceptions with regards to processing of personal data for the participants of experimental legal regimes; the presence of parallel regulation of the sphere of digital innovations is indicated. Analysis is conducted on the legislative novels in the area of establishment and regulation of experimental legal regimes in the Russian Federation. The conclusion is made on the timeliness of adoption of the Federal Law “On Experimental Legal Regimes in the Sphere of Digital Innovations” and feasibility of usage of its legal mechanisms in the changing conditions caused by the spread of coronavirus infection COVID-19. The need is underlined for determination of the hierarchy of sources and model of legal regulation for the experimental legal regimes to exclude parallel regulation of the uniform social relations by various federal laws, as well for further elaboration of special legislative norms on personal data protection applicable to experimental legal regimes that involve big data analysis.

scholarly journals Causal link in iatrogenic crimes: problems of correlation of the categories of causality in forensic examination and Russian criminal law

2020 ◽  
pp. 27-51
Author(s):  
Kirill Alekseevich Berchanskiy
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Criminal Law ◽  
Criminal Code ◽  
Causal Link ◽  
Medical Examination ◽  
Legal Norms ◽  
Forensic Practice ◽  
The Subject ◽  
The Russian Federation

The subject of this research is the Russian case law of conducting legal proceedings against the representatives of medical sphere based on the constituent elements of crime established by the Part 2 of the Article 109 of the Criminal Code of the Russian Federation – infliction of death by negligence due to improper discharge of professional duties. The subject of this research also includes legal norms that regulate the procedure of forensic medical examination in the Russian Federation, norms of medical legislation, as well as corresponding provisions of the Criminal Code of the Russian Federation. The object of this research is the social relations emerging in the event of causing death due to improper provision of medical care, conduct of forensic medical examination, as well as consideration of such cases by the courts. The scientific novelty consists in comprehensive approach towards its implementation that would include the analysis of relevant practice of Russian courts on iatrogenic crimes. As a result of this research, the author outlines the key problems faced by the Russian courts in assessment of causal link in iatrogenic crimes, first and foremost committed by medical negligence. The detailed analysis of legal norms that regulate the procedure forensic medical examination allowed determining the possible reasons for discrepancies in forensic practice, which, in turn, lead to discrepancies in judicial practice. Based on the historical method of interpretation, the author detected the presence and origins of fundamental contradictions in the relevant legislation. The comparative-analytical method applied to the Russian criminal and forensic legislation allowed identifying the key issued that currently impede the efficient and just consideration of iatrogenic cases; the solution approach depending on priorities of the government in criminal law policy is proposed.

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