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 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 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 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 On violation of the procedure for transaction of punishments in the sanctions of norms of the Special Part of the Criminal Code of the Russian Federation

2021 ◽  
pp. 49-58
Author(s):  
Mikhail Aleksandrovich Prostoserdov
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Criminal Law ◽  
Negative Impact ◽  
Criminal Code ◽  
Practical Significance ◽  
The Social ◽  
Special Part ◽  
The Subject ◽  
The Russian Federation

This article provides the results of research of the system of sanctions of the Special Part of the effective Criminal Code of the Russian Federation. The object of this study is the social relations arising in temrs of infliction of criminal punishment. The subject of is sanctions of the norms of the Special Part of the effective Criminal Law of the Russian Federation. The goal consists in identification of flaws in establishment of such sanctions, substantiation of the negative impact of these flaws, and development of recommendations for their eliminations. Particular attention is given to the rules for establishment of sanctions of the norms of the Special Part of the Criminal Code of the Russian Federation, namely the procedure for the transaction punishments in the sanctions of norms of the Special Part of the Criminal Code of the Russian Federation and consequences of violating this order. The scientific novelty of this research consists in identification of violations in the sanctions of norms that have recently come into legal force. The author also determines the violations that create internal contradictions within the effective criminal law. The three groups of violations of the procedure for transaction of punishments in the sanctions of norms of the Special Part of the Criminal Code of the Russian Federation on various grounds have been distinguished. In the course of this study, the author detected fifteen violations of the rules for establishment of the sanctions of norms of the Special Part of the Criminal Code of the Russian Federation, as well as offered solutions for their eliminations. The acquired results are of practical significance and can contribute to the improvement of the Russian criminal law.

Regulatory and Legal Support for Stimulation of Business Activities within the Framework of the Industrial Policy

2018 ◽  
Vol 11 (3) ◽  
pp. 89-93 ◽  
Author(s):  
N. M. Abdikeev ◽  
I. G. Tyutyunnik
Keyword(s):  
Industrial Policy ◽  
Russian Federation ◽  
Social Relations ◽  
Legal Framework ◽  
Economic Situation ◽  
Russian Economy ◽  
The Social ◽  
The Subject ◽  
The Russian Federation ◽  
Stimulation Of

The subject of the research is the social relations that develop in using legal incentives aimed at supporting business activities in the industrial policy. The purpose of the research was to identify gaps in the legislation that impede the promotion of business activities of production companies. The paper examines the main forms of the regulatory and legal support for boosting business activities in the implementation of the industrial policy in order to create conditions for further reforms, attract investment to the Russian economy and thereby improve the social and economic situation in the Russian Federation. The level of the regulatory and legal support of business activities in the industrial policy is evaluated. It is concluded that the legal framework must be improved to enhance the legal support of business stimulation.

scholarly journals On the need to amend the sanction of the Article 235 of the Criminal Code of the Russian Federation “Unlawful practice of medical and pharmaceutical activity”

2021 ◽  
pp. 61-73
Author(s):  
Ekaterina Dmitrievna Sungurova
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Criminal Code ◽  
Practical Significance ◽  
The Social ◽  
Pharmaceutical Activity ◽  
The Subject ◽  
The Russian Federation ◽  
Cis Countries ◽  
Domestic Law

The study of educational, monographic, and other specialized literature testifies ti the fact that questions of imposition of penalty for committing an offence stipulated by the Article 235 of the Criminal Code of the Russian Federation have not been comprehensively examined. This article analyzes the practice of imposition of penalty under the Article 235 of the Criminal Code of the Russian Federation. The object of this research is the social relations arising in the context of imposition of penalty for unlawful practice of medical and pharmaceutical activity. The subject of this research is the sanction of the Article 235 of the Criminal Code of the Russian Federation. The author considers the coercive measures applied to persons found guilty of committing an offence under the Article 235 of the Criminal Code of the Russian Federation. The acquired results contain scientific novelty and practical significance, and can be used for improving the criminal law. The author determines the following relevant issues associated with imposition of penalty under the Article 235 of the Criminal Code of the Russian Federation: high instance of inflicting a fine as a form of punishment; absence of practice of imposition of punishment in form of restriction of freedom or forfeiture to hold certain posts or carry out particular activity. The makes recommendations for improving the sanction of the Article 235 of the Criminal Code of the Russian Federation, taking into consideration the analysis of the legislation of CIS countries and domestic law enforcement practice.

scholarly journals Legal Nihilism in the Context of the Implementation of Amnesty and the Social Consequences of its use (on the Example of the Russian Federation)

2019 ◽  
Vol 8 (4) ◽  
pp. 6069-6072 ◽  
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Positive Impact ◽  
Comprehensive Analysis ◽  
Social Consequences ◽  
Dual Nature ◽  
The Social ◽  
The Russian Federation

The article deals with the peculiarities of the interaction of such legal phenomena as legal nihilism and amnesty. Based on a comprehensive analysis of these phenomena, the authors substantiate the opinion that the issue of an amnesty act can have both positive and negative social consequences, which reflect the dual nature of legal nihilism: the combination of both destructive manifestations and a positive impact on social relations.

scholarly journals Sociocultural and Legal Aspects of Social Activity of Subjects in the Banking Sector

2019 ◽  
Vol 3 (2) ◽  
pp. 159-164
Author(s):  
Марина Козырева ◽  
Marina Kozyreva ◽  
Александр Криони ◽  
Alexander Krioni ◽  
Николай Морозов ◽  
...  
Keyword(s):  
Russian Federation ◽  
Banking Sector ◽  
Social Activity ◽  
Legal Aspects ◽  
Microfinance Institutions ◽  
Legal Standards ◽  
The Social ◽  
The Russian Federation ◽  
High Level ◽  
Credit Institutions

The paper features some sociocultural and legal aspects of social activity executed by various subjects of the credit relations in the Russian Federation. The focus is made on the banking sector. The authors use culturological and activity approaches to legal and illegal actions of credit institutions and demonstrate some specific traits of administrative offenses in this sector. The paper also describes the culture of credit loans, in particular, that of microfinance institutions. The authors believe that this kind of activity is aimed at gaining and can be characterized as immoral. They studied behavioral stereotypes of borrowers and credit institutions to classify the social activities of the credit relations subjects. A high level of social activity of borrowers is directed to satisfaction of physiological requirements and security needs. The social activity of credit institutions is mostly limited by its respect for legal standards and improving the level of culture of loan granting. Hence, if the social activity of credit relations subjects that meets cultural and legal standards, it contributes to the development of national economy.

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 Features of signs of the crime object provided by article 166 of the Criminal Code of the Russian Federation

2019 ◽  
Vol 2019 (2) ◽  
pp. 192-198
Author(s):  
Алена Харламова ◽  
Alena Kharlamova ◽  
Юлия Белик ◽  
Yuliya Belik
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Social Relations ◽  
Criminal Law ◽  
Criminal Code ◽  
Direct Object ◽  
The Supreme Court ◽  
The Subject ◽  
The Russian Federation ◽  
The Right

The article is devoted to the problematic theoretical and practical issues of the content of the signs of the object of the crimes under Art. 166 of the Criminal Code. The authors determined the main direct object, revealed the essence of the right of ownership, use and disposal. Marked social relations that can act as an optional direct object. Particular attention is paid in the article to the subject of the crime. Attempts have been made to establish criteria that are crucial for the recognition of any vehicle as the subject of theft. The content of the terms “automobile” and “other vehicle” is disclosed. The analysis of the conformity of the literal interpretation of the criminal law to the interpretation of the law enforcer is carried out. It is summarized that the Supreme Court of the Russian Federation narrows the meaning of the term “other vehicle”, including in it only vehicles for the management of which, in accordance with the legislation of the Russian Federation, is granted a special right. The authors provide a list of such vehicles and formulate a conclusion on the advisability of specifying them as the subject of a crime. The narration of the article is accompanied by examples of decisions of courts of various instances in cases of crimes under Art. 166 of the Criminal Code of the Russian Federation

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