scholarly journals On the existence of tax liability

2021 ◽  
pp. 95-111
Author(s):  
Yuliya Aleksandrovna Davtyan
Keyword(s):  
Law Enforcement ◽  
Social Relations ◽  
Legal Liability ◽  
Legal Doctrine ◽  
The Subject ◽  
The Russian Federation ◽  
Russian Law ◽  
Scientific Reflection ◽  
Theory Of Law ◽  
Made In

The subject of this research the normative legal acts that regulate social relations emerging as a result of violation of financial legislation of the Russian Federation and determine unlawfulness of the act and penalties for its commission, grounds and mechanism of legal liability, as well as the established law enforcement practice and the existing legal doctrine. This theoretical-legal research is dedicated to examination of the essence and content of the category of tax liability. The study of tax liability as an apparent phenomenon of the Russian socio-legal reality is conducted via dissection of the indicated conceptual category with consideration of the existing contradictory doctrinal views on this phenomenon, as well as the accumulated socio-legal experience. The relevance of this research is substantiate by the range of opinions underlying the doctrinal foundation of legal liability as a scientific category of financial law and general theory of law. The scientific novelty consists in the fact that the conclusion made in the course research on the autonomy of tax liability within the system of legal liability of in the Russian law allowed correlating the constitutive characteristics of legal liability with the characteristics of its particular case – tax liability. The conducted analysis and scientific reflection on the reviewed concepts became a derivative of the conclusion on the autonomy of tax liability within the system of legal liability in the Russian law.

scholarly journals The concept of «sources of law»: general theoretical definition and content

2021 ◽  
Vol 2 (2) ◽  
pp. 71-75
Author(s):  
Maryna Novikova
Keyword(s):  
Law Enforcement ◽  
Social Relations ◽  
The State ◽  
Dual Function ◽  
Legal Norms ◽  
The Subject ◽  
Theory Of Law ◽  
Theoretical Thinking ◽  
Legal Understanding ◽  
Legal Force

The article analyzes scientific approaches to the characterization of sources of law as a legal category. The reasons of multifaceted approaches, dependence of sources of law on legal understanding are defined. Approaches to understanding the sources of law are studied. The meaning of the concept in the material, ideological and formal (legal) sense is revealed. It is determined that in the system of categories of the theory of law the concept of «sources of law» performs a dual function. Thus, on the one hand, it allows distinguishing sources of law from other social regulators. Any legal system determines in its doctrine and legislation which sources (forms) of law are recognized as valid. On the other hand, this concept reveals the place of a source of law in the system of sources of law, the ratio of its legal force with the legal force of other sources of law. It is stated that the source of law cannot be defined as a way of external expression of legal norms, which are objectified in a certain form, because the «source of law» means the origins of law. It is pointed out that differences in the interpretation of sources of law can be explained by different approaches to legal understanding. So, for example, if the legal understanding is based on the normative approach, then the sources of law mean the will of the legislator or law-making activities of the state, and in the natural-legal approach, the sources of law are considered the principles of law, which should be followed by positive law. The source of law may not have forms, such as common sense or theoretical thinking, which can be considered full-fledged sources of law that form the meanings of law, although they are not forms of existence of law. It is concluded that the source of law, and not any other legal category, opens for the subject of lawmaking, determines the need for their use in the regulation of social relations. From the source of law, the subject of law enforcement derives the content of the legal norm, regardless of its recognition by the state, regardless of whether the sources of law are binding or only convincing value. The source of the law itself can be the basis for the decision of the subject of law enforcement. The legitimation, material, social and ideal meaning of the term «source of law» is analyzed. Based on the analysis of definitions and approaches to the chosen issues presented in the scientific literature, the authors agree with the position expressed in the literature that the understanding of the category of source of law, its form is directly influenced by the concept of legal understanding shared by researchers.

scholarly journals The principle of objective truth in law

2018 ◽  
Vol 55 ◽  
pp. 02011
Author(s):  
Natalia Embulaeva ◽  
Lyubov Ilnickaya
Keyword(s):  
Law Enforcement ◽  
Social Relations ◽  
Legal Regulation ◽  
Legal Responsibility ◽  
Practical Significance ◽  
Law Enforcement Agencies ◽  
Philosophical Foundations ◽  
Objective Truth ◽  
The Russian Federation ◽  
Russian Law

The relevance of the study of the problems of truth in law is conditioned by the essential nature of man and his purposeful activity, including the sphere of legal regulation of social relations. At the present stage, the issue of securing the principle of truth in the norms of Russian law is not unambiguously resolved. In this regard, it seems relevant to investigate the issues of the legalization of truth and the mechanisms for its achievement in the conditions of application of measures of legal responsibility. The paper is devoted to the study of philosophical foundations of truth in law, the analysis of practical significance of obtaining truth in the procedural branches of law on the basis of analysis of the norms of the procedural legislation of the Russian Federation. Formal-legal and comparative-legal methods are used for a comprehensive analysis of procedural legislation and the implementation of the principle of objective truth in the legislation. With the use of the dialectical method, epistemological grounds and their significance for the implementation of law enforcement activities are revealed. The article reflects the views of researchers on the content of truth and the realization of the principle of objective truth in law. The conclusion is made that it is necessary to interpret the principle of objective truth as universal one, which must permeate not only the sphere of law enforcement, but also the formation of laws. A proposal is formulated on the need to separate and normatively fix the principle of objective truth in the procedural branches of law as an independent principle. Law enforcement agencies should strive achieving objective truth in the cases in question.

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 Estoppel and failure to exercise a right

2020 ◽  
pp. 1-10
Author(s):  
Iuliia Sorokina
Keyword(s):  
Russian Federation ◽  
Case Law ◽  
Civil Code ◽  
The Other ◽  
Legal Doctrine ◽  
Contradictory Behavior ◽  
The Subject ◽  
The Russian Federation ◽  
Russian Law ◽  
The Right

The subject of this research is legal relations emerging as a result of unlawful, inconsistent and contradictory behavior of one of the parties. As one of the most common version of such behavior cited the temporary failure of one of the sides in the situation to exercise the right, while the other side reasonably relies on permanent failure to exercise the right. The article examines the examples of unlawful irregular and contradictory behavior that can be observed in the general and special parts of the Civil Code of the Russian Federation, as well as Russian case law and legal doctrine. Analysis is conducted on the position of foreign research on estoppel as a principle of law. A conclusion is made that in the Russian law estoppel represents prohibition of unlawful, inconsistent and contradictory behavior, being a private case of prohibition for unscrupulous behavior. Such approach allows applying the rule of “estoppel” to a situation that is not directly designated in legislation, which can be observed in case law. It is substantiated that the rule of “estoppel” is also contained in the Part 3 of the Article 1044 of the Civil Code of the Russian Federation. Correspondingly, this rule is also applied in a case where one of the parties acted without proper right, while the other party reasonably expected its presence.

scholarly journals Application of Article 90 of the Russian Code of Criminal Procedure at the Present Stage

2018 ◽  
pp. 13-18
Author(s):  
Nikolay Azaryonok
Keyword(s):  
Law Enforcement ◽  
Criminal Procedure ◽  
Constitutional Court ◽  
Federal Law ◽  
Criminal Proceedings ◽  
Legal Proceedings ◽  
Judicial Practice ◽  
The Subject ◽  
The Russian Federation ◽  
Made In

Application of Article 90 of the Code of Criminal Procedure «Prejudice» raises a number of diffiulties in practice, which are due to changes introduced by the Federal Law of 29.12.2009. Since that time, the so-called incontrovertible, intersectoral prejudice operates in domestic criminal proceedings. It obliges the law enforcement offiial to recognize the circumstances established by the court’s decision made in the framework of civil, arbitration, administrative or criminal proceedings. This allows unscrupulous participants in criminal proceedings, using differences in proving in criminal and civil cases, to obtain court decisions in the civil litigation procedure and with their help to inflence the proceedings in a criminal case. This problem is discussed by the author. Article 90 of the Code of Criminal Procedure was the subject of consideration of the Constitutional Court of the Russian Federation. In its decision, the Court suggested using a sequence of actions in case a judgment is based on false evidence. At the same time, there are a number of obstacles that make it diffiult to implement the rulings formulated by the Court. The analysis of judicial practice carried out in the article allows the author to conclude that the courts mainly use intra-branch prejudice. This is due to the fact that it corresponds to both the type of modern domestic legal proceedings and to the provisions of evidentiary right.

scholarly journals Aggregate as a type of multiplicity of administrative offences: concept and legal formalization

2020 ◽  
pp. 11-17
Author(s):  
Natal'ya Anatol'evna Akhtanina
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Social Relations ◽  
Scientific Literature ◽  
Law Schools ◽  
Legal Norms ◽  
Administrative Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Definition Of

The object of this research is social relations emerged on the basis of administrative-legal norms, which regulate the aggregate of administrative offences. The subject of this research is the scientific literature, normative legal acts and law enforcement practice related to the concept of the aggregate of administrative offences. The author examines approaches of the scientists of various law schools to the concept of aggregate of administrative offences, its development and transformation in time. The author indicated the flaws in the current administrative legislation in part of the absence of legislative consolidation of the concept of “aggregate” of offence, which results in occurrence of a number of problems. The article explores the legal norms that regulate aggregate of offences in administrative legislation of the Russian Federation. A comparative analysis is conducted on consolidation of the aggregate of offences in administrative and criminal law. The scientific novelty is defined by upcoming changes in administrative legislation. This is the reason why improvement of the Code of Administrative Offences of the Russian Federation with regards to regulation of the question of the aggregate of administrative offences gains more relevance. A conclusion is made on the need for establishing in law the unified detailed definition of the “aggregate” of administrative offences, which would allow ensuring more effective application of legal norms. A need is also underlined for the need of legislative consolidation of such feature of offences that are a part of the aggregate as “absence of bringing to accountability for earlier commission of an unlawful act”.  

LEGAL AND ORGANIZATIONAL PROBLEMS OF CONDUCTING COMPREHENSIVE COMMISSION INSPECTIONS OF PENAL FACILITIES ON THE SUBJECT OF ANTI-TERRORIST SECURITY STATE ASSESSMENT OF PENAL OBJECTS (TERRITORIES)

2021 ◽  
pp. 128-133
Author(s):  
Олег Игоревич Денисенко ◽  
Оганнес Давитович Мкртчян
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
State Assessment ◽  
The State ◽  
Organizational Level ◽  
Penal System ◽  
High Quality ◽  
The Subject ◽  
The Russian Federation ◽  
Qualitative Characteristics

В связи с увеличением числа преступлений террористической направленности разрешения требуют вопросы, связанные с обеспечением объектов (территорий) УИС инструментами антитеррористической защищенности, к которым можно отнести такие, как проведение организационно-практических мероприятий антитеррористической защиты объектов УИС, наличие соответствующей документации и ответственного должностного лица, выполнение режимных требований на объектах УИС в соответствии с законодательством РФ, а также обеспечение контроля за количественными и качественными характеристиками эксплуатируемых инженерно-технических средств охраны и надзора. Актуальность проводимого исследования обусловлена необходимостью качественной реализации в правоприменительной практике совокупности требований обеспечения мероприятий по обеспечению антитеррористической защищенности объектов (территорий) УИС с целью защиты прав и интересов всех субъектов уголовно-исполнительной системы от террористического посягательства. Авторами выявляются проблемы правового и организационного уровня при оценке состояния антитеррористической защищенности объектов УИС: формализм при проведении обследований, недостаточный уровень оснащенности объектов УИС инженерно-техническими средствами охраны и надзора, а также финансирования для удовлетворения нужд объектов УИС в части обеспечения антитеррористической защищенности. Помимо прочего упоминаются такие проблемы, как отсутствие унифицированных принципов организации деятельности комплексных комиссионных обследований, разработанных с учетом современных правоприменительных норм и запросов практики, а также обосновывается необходимость повышения компетентности сотрудников ФСИН России при проведении комплексных комиссионных обследований. In connection with the increase in the number of terrorist crimes, the resolution requires issues related to the provision of facilities (territories) of the penal system with anti-terrorist security tools, which include such as the implementation of organizational and practical measures for the anti-terrorist protection of the penal system, the availability of appropriate documentation and a responsible official, the implementation of regime requirements at the facilities of the penal system in accordance with the legislation of the Russian Federation, as well as ensuring control over the quantitative and qualitative characteristics of the operating engineering and technical means of protection and supervision. The relevance of the study is due to the fact that in law enforcement practice, a high-quality implementation of the set of requirements for ensuring the anti-terrorist protection of objects (territories) of the penal system is required so that the rights and interests of all subjects of the penal system in terms of protection from terrorist encroachment are observed. The authors identify the problems of the legal and organizational level when assessing the state of anti-terrorist security of penal facilities: formalism in conducting surveys, insufficient equipment of penal facilities with engineering and technical means of protection and supervision, as well as the level of funding to meet the needs of penal facilities in terms of ensuring anti-terrorist protection. Among other things, such problems as the lack of unified principles for organizing the activities of complex commission surveys, developed taking into account modern law enforcement norms and practice requests, are mentioned, as well as the need to improve the competence of employees of the Federal Penitentiary Service of Russia when conducting comprehensive commission surveys is substantiated.

scholarly journals Features of the implementation of a public offer agreement in e-commerce in Ukrainian, Polish and Russian law

2020 ◽  
Vol 5 (5) ◽  
pp. 133-138
Author(s):  
Oleksandr Kosychenko ◽  
Illia Klinytskyi
Keyword(s):  
Legal Regulation ◽  
Electronic Format ◽  
Optimal Solutions ◽  
Provision Of Services ◽  
The Subject ◽  
The Russian Federation ◽  
Russian Law ◽  
The Republic ◽  
Public Offering ◽  
Public Offer

Given the specifics of the provision of services and sales of goods on the Internet, the contract of public offer is the most common and close to the electronic format of the agreement. However, in Ukraine, the Russian Federation and the Republic of Poland, as in other countries, the use of this type of legal instruments has a number of problems related to the legal regulation and the procedure for concluding an agreement. This paper examines the main aspects of the legal implementation of public offer agreements in the above countries. Thus, the subject of the study is the contract of public offering as a legal phenomenon. The purpose of the work is to determine the main problems of concluding a public offer contract in electronic mode, and to find optimal solutions in the context of the stated issues, based on the legislation and practice of selected countries

scholarly journals Victim of operational provocation or criminal?

2020 ◽  
Vol 2020 (2) ◽  
pp. 111-116
Author(s):  
Viktor Borkov
Keyword(s):  
Law Enforcement ◽  
Social Relations ◽  
Criminal Liability ◽  
Physical Property ◽  
Criminal Code ◽  
Judicial Practice ◽  
Law Enforcement Officials ◽  
The Russian Federation ◽  
Legal Justification ◽  
Legal Understanding

The article discusses the urgent, not regulated by the criminal law, problem of qualifying the actions of the person who committed the crime as a result of the provocative actions of law enforcement officials. Attention is drawn to the absence in theory and judicial practice of a consistent scientific and legal justification for the release of persons provoked to a crime from criminal liability. An “encroachment” committed as a result of a “police provocation” is considered taking into account the institutions of complicity, involvement and inducement to commit a crime. The author examines the proposals already made by experts from fixing the provocation of a crime as one of the circumstances excluding criminal liability (Chapter 8 of the Criminal Code of the Russian Federation), to including its arsenal of operationalsearch means to combat crime. According to the constitutional legal understanding of the investigated problem, the assessment of the act of the provoked is influenced by the activities of the persons who incited him to commit a crime, the essence of the disturbed social relations and the nature of the physical, property, organizational or other consequences that have occurred. The question of the criminal legal assessment of the acts of the provoked persons is proposed to be decided differentially, taking into account the reality and the measure of the harm caused by them.

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. 

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