Normative acts in the system of national tax security provision

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.

Development of treasury management of public procurement: problems and prospects

The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice regulating the process of treasury management of budgetary funds. This article also analyzes the experience of legal regulation of the mechanism of treasury management of budgetary funds during public procurement, examines the gaps in budget legislation directly related to the topic under consideration.The purpose of this article is to consider the problems and prospects of the development of the Institute of the Federal Treasury in the Russian Federation. The reason for this study was multiple scientific discussions, which caused an ambiguous reaction from the legal community of Russia. The gaps in the budget legislation directly related to the topic under consideration are considered.The methodology. General scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of treasury management of budget funds.The main results. A number of issues related to the chosen topic were considered. First of all, it is necessary to understand how the legal regulation of treasury management of budgetary funds is carried out. The form of legal regulation of treasury management differed from other forms and instruments of control the norms on treasury management were established annually by the federal law on the federal budget and acts of the Russian Government, Russian Ministry of Finance and the Federal Treasury adopted in pursuance of this federal law. Secondly, it is worth noting how the procedure for treasury management of budgetary funds during public procurement is built. The mechanism of treasury management provides for operations on personal accounts opened in the Federal Treasury with funds received from the relevant budget in the form of subsidies and budget investments, as well as funds directed to the execution of government contracts, contracts, the sourceof financing of which is the budget of the budgetary system of the Russian Federation. Thirdly, it is necessary to understand what prospects the institute of treasury management of public procurement has. Trends in the development of the institute of treasury management show that quantitative parameters will grow, including due to the use of "extended" treasury management and due to the spread of technological solutions to the level of subjects of the Russian Federation and municipalities.Conclusions. Treasury management of budgetary funds during public procurement is a new institution of budget law, a comprehensive budgetary and legal instrument of public administration, which is used at the stage of budget execution for expenditures to exercise financial control over the public procurement, contracts with legal entities and sole proprietors who are not participants in the budget process. In addition, treasury management is a tool with sufficient elasticity and relative "versatility". At its core, it allows you to strengthen control over the targeted and effective use of budget funds, ensure transparency and openness of procurement procedures and execution of state contracts; reduce unscrupulous suppliers in the chain of co-executors while ensuring proper execution of the state contract; increase financial discipline of the parties to the contract. It is also worth noting that treasury management minimizes some of the risks inherent in the use process. This institution should be considered as a system element in a larger mechanism of budget monitoring.

РИСИ СУСПІЛЬНО-ПОЛІТИЧНИХ ТРАНСФОРМАЦІЙ У МОСКОВСЬКІЙ ДЕРЖАВІ В XVII СТ.

Ключові слова: Московська держава в XVII ст., династія Романових, самодержавство, абсолютизм, станово-представницька монархія. Анотація На основі новітніх історичних досліджень поданий неупереджений погляд на розвиток Московської держави в XVII ст. через призму соціокультурного, проблемного підходу до суперечливих в історіографії питань, що турбують сьогоднішніх істориків, політиків, звичайних людей України, Росії, інших країн світу і стають предметом численних спекуляцій та маніпуляцій. У результаті проведеного дослідження висвітлено основні риси суспільно-політичних трансформацій у Московській державі в XVII ст., акцентовано увагу на спростування радянських та сучасних російських міфів щодо розвитку централізованої самодержавної моделі Московії, визначаються можливості цивілізаційного вибору Московської держави XVII ст. між станово-представницькою та абсолютистською моделями розвитку. Посилання Andreev, 2003 – Andreev I.L. Aleksey Mihaylovich [Alexey Mikhailovich]. 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[in Russian] Istoriia Rosii, 2013 – Istoriia Rosii (z naidavnishykh chasiv do kintsia XVIII st.) [History of Russia (from ancient times to the end of the XVIII century)]: navch. posib. /avtor-uklad. V.M. Mordvintsev. Kyiv: Znannia, 2013. 346 s. [in Ukrainian] Kozlyakov, 2004 – Kozlyakov V.N. Mihail Fedorovich [Mikhail Fedorovich]. Moskva: Molodaya gvardiya, 2004. 352 s. [in Russian] Kozlyakov, 2017 – Kozlyakov V.N. Boris Godunov. Tragediya o dobrom tsare [Boris Godunov. The tragedy of the good king]. Moskva: Molodaya gvardiya, 2017. 330 s. [in Russian] Lobachev, 2003 – Lobachev S.V. Patriarh Nikon [Patriarch Nikon]. Sankt-Peterburg: Iskusstvo-SPb, 2003. 416 s. [in Russian] Lukin, 2000 – Lukin P.V. Narodnyie predstavleniya o gosudarstvennoy vlasti v Rossii XVII v. [Popular ideas about state power in Russia in the XVII century].Moskva: Nauka, 2000. 296 s. [in Russian] Marchenko, 2015 – Marchenko O.M. Istoriia slovianskykh narodiv. Chastyna persha. Istoriia Rusi, Moskovskoi derzhavy, Rosiiskoi imperii do kintsia XVIII st. Kurs lektsii dlia studentiv vyshchykh navchalnykh zakladiv: Navchalnyi posibnyk [History of Slavic peoples. Part one. History of Russia, the Moscow State, the Russian Empire until the end of the XVIII century. Course of lectures for students of higher educational institutions: Textbook]. Druhe vydannia, pereroblene y dopovnene. Kirovohrad, POLIMED-Servis, 2015. 385 s. [in Ukrainian] Narysy istorii, 2007 – Narysy istorii Rosii [Essays on the history of Russia]: per. z ros. /B.V. Ananich, I.L. Andreiev, Ye.V. Anisimov ta in.; Za zah. red. O.O. Chubariana. Kyiv: Nika-Tsentr, 2007. 800 s. [in Ukrainian] Nefedov, 2004 – Nefedov S.A. Pervyie shagi po puti modernizatsii Rossii: reformyi seredinyi XVII v. [First steps towards modernization of Russia: reforms of the middle of the XVII century] // Voprosyi istorii. 2004. №4. – S. 33–52. [in Russian] Payps, 2012 – Payps R.E. Rossiya pri starom rezhime [Russia under the old regime]. M.: Zakharov. 2012. 480 s. [in Russian] Pisarkova, 2007 – Pisarkova L.F. Gosudarstvennoe upravlenie Rossii s kontsa XVII do kontsa XVIII veka. Evolyutsiya byurokraticheskoy sistemyi [Russian government from the end of the XVII to the end of the XVIII century: the evolution of the bureaucratic system]. Moskva: ROSSPEN, 2007. 743 s. [in Russian] Svetova, 2013 – Svetova E.A. Dvor Alekseya Mihaylovicha v kontekste absolyutizatsii tsarskoy vlasti [The courtyard of Alexei Mikhailovich in the context of the absolutization of the tsarist power]. Moskva: MGU, 2013. 212 s. [in Russian] Sedov, 2006 – Sedov P.V. Zakat Moskovskogo tsarstva: Tsarskiy dvor kontsa XVII veka [The decline of the Moscow kingdom: the royal court at the end of the XVII century]. Sankt-Peterburg: Dmitriy Bulanin, 2006. 604 s. [in Russian] Skryinnikov, 1988 – Skryinnikov R.G. Rossiya v nachale XVII v. Smuta [Russia at the beginning of the XVII century. Troubles]. Moskva: Myisl, 1988. 283 s. [in Russian] Stanislavskiy, 1990 – Stanislavskiy A.L. Grazhdanskaya voyna v Rossii XVII v. [The Civil War in Russia in the XVII century]. Moskva: Myisl, 1990. 270 s. [in Russian] Talina, 1996 – Talina G.V. Tsar Aleksey Mihaylovich: lichnost, myislitel, gosudarstvennyiy deyatel [Tsar Alexei Mikhailovich: personality, thinker, statesman]. Moskva: Magistr, 1996. 144 s. [in Russian] Ulyanovskiy, 2006 – Ulyanovskiy V.I. Smutnoe vremya [Time of Troubles]. Moskva: Evropa, 2006. 448 s. [in Russian] Cherepnin, 1978 – Cherepnin L.V. Zemskie soboryi Russkogo gosudarstva v XVI – XVII vv. [Zemsky Cathedrals of the Russian State in the XVI – XVII centuries]. / Moskva: Nauka, 1978. 420 s. [in Russian] Shokarev, 2013 – Shokarev S.Yu. Smutnoe vremya v Moskve [Time of Troubles in Moscow]. Moskva: Veche, 2013. 320 s. [in Russian]

Cursory Viewpoint on Transnistria as the Focus of the Russian Federation Policy

The article outlines cursory viewpoint on Transnistria as the focus of the Russian Federation policy. Russia pursues political interests in Transnistria connected with its geostrategic ambitions on the post-Soviet state. It is revealed that Moscow has a great impact on the life of Transnistria and cooperates with Tiraspol in political, military, social, cultural, and economic spheres. It is discussed that Russian military presence in this de facto state helps not only to control Transnistria but also Moldova concerning its geopolitical choice. In the article Russia’s activity concerning conflict resolution in Transnistria is shown. A special attention is paid to the Kozak Plan aiming at unification of Transnistria and Moldova, according to which too-extensive rights to Transnistria had to be given. Although this plan was not implemented, in fact now its idea is promoted gradually through convergence of Moldova and Transnistria. In the article it is stressed that russification of the region influences on the mood of the population concerning the future status of the region. Social and economic relations between Russia and Transnistria are researched. It is revealed that all three presidents of this de facto state had close ties with the Russian government and coordinated their politics with it. It is discussed that officially Russia supports territorial integrity of Moldova but at the same time it gives comprehensive support of Transnistria. Although it is not declared in the documents, now the Russian Federation favours status quo in Transnistria.

The Myopia Progression in School-Age Children after Home Quarantine Due to COVID-19

Myopia is an actual health issue in the world. The World Health Organization estimates that 50 % of the world population may be myopic by 2050. In response to the coronavirus disease 2019 (COVID-19) outbreak, the Russian government started a nationwide school closure as an emergency measure to prevent spreading of the infection since the 23rd of March 2020. The present study was organized to investigate prevalence of myopia in school-aged children during the COVID-19 home confinement in Moscow. The studied group included school-age children: pupils of 1, 5, 11th classes. The inclusion criteria were: myopia — refraction above –0.5 D in conditions of cycloplegia. The results of survey 523 pupils from Moscow schools, the proportion of patients with myopia was 20.1 %, while the proportion of patients with myopia among 1st class pupils was only 8.3 %. In 5th class, the rate was 16 %, in the 11th grade reached 42.1 %, i.e. increased more than 5 times. The trend with an increase in the number of children with myopia in the learning process is explained by the increased visual load of the high school curriculum. Home confinement during the COVID-19 pandemic appeared to be associated with a significant myopic shift for children aged 6 to 8 years due to the visual load increase in and a decrease in time spent outdoors. Further research is needed to evaluate these results and long-term follow-up of these children.

Introduction of food distribution in the conditions of the supply crisis before the revolution of 1917 (based on the materials of Kostroma Province)

By the end of 1916, the food issue had been escalating in the Russian Empire. The Russian government faced the need to supply not only the army, but also the provinces with consuming bread, and the civilians were hostages of the transport crisis. The fixed prices for bread introduced in September 1916 led to the restriction of market trade. An important step in the state regulation of the bread market was the unfolding of bread. The article provides an analysis of food policy before the introduction of the unfolding. The food distribution of the tsarist government was an attempt to mobilise grain resources for the needs of the army and the civilians. The peculiarity of the reform was the combination of the principle of duty and payment of the product at a fixed price. The expansion is considered both from the all-Russia positions, taking into account the experience of grain-producing provinces, and in terms of Kostroma Province, which had lack of developed agriculture. The article pays special attention to the measures of local authorities. The governor, the zemstvo, the volost peasant gatherings were not ready to complete the tasks in full. The article concludes that the food distribution in the bread-consuming province, experiencing a crisis of planned supply, could not end successfully.

Russia invests in oil as though net zero is illusion

Significance Although Russia has itself adopted net-zero targets, current policy is to use the transition period by ramping up production to monetise reserves of oil. Efforts to reduce the industry's carbon footprint do not detract from these plans. Impacts Any delay in oil output recovery will weigh on Russian economic growth in 2022. The Russian government will continue subsidising refinery modernisation. Russian oil majors' high dividend yields and historically elevated share prices will reassure shareholders.

Dissent, its Persecutors, and the New Russia

The post-Soviet decades have brought about significant changes of the Russian social landscape. A countless number of civic initiatives engaged in charitable operation, legal assistance, education, environment, arts and culture, etc. have emerged across Russia. Self-help communities and effective crowd-funding for all kinds of purposes are evidence of public solidarity inconceivable in the Soviet state. The second half of the 2010s were marked by a rise in investigative reporting based on state-of-the-art data journalism and the rapid progress in social media. Apparently, the impressive rise in civil society has become a matter of growing concern for the Russian government, and in the past year, the Kremlin has stepped up persecutions of political activists and investigative media. This repressive surge is reminiscent of the events some four decades ago when the Soviet government undertook to radically eliminate the dissident movement. The activists of today may be different from the Soviet dissidents, but for now, they are just as defenseless vis-à-vis the state as the dissidents were.

The Regional Role of Russia after Military Aid to Syria

One of the most important goals of Russian foreign policy during Vladimir Putins presidency is to strengthen Russian influence in the Caucasus region and Central Asia, as well as to develop relations with such countries as Iran, Turkey and Saudi Arabia. The Russian government has always expressed concern about the so-called color revolutions that took place in Ukraine, Georgia and Kyrgyzstan, as well as the fact that many of them were supported by Western forces. Russia believes that the events of the Arab Spring are in some way similar to the aforementioned revolutions, and that with the support of the West they could bring Islamists to power, which is a dangerous model not only for the countries of the region and the countries neighboring Russia, but also for Russia itself. For these reasons, in the Syrian conflict, Moscow sought to preserve the Assad regime, because believes that the Western model in solving regional problems can lead to the general chaos, like it was, for example, in the Iraqi and Libyan models. Despite the difficulties faced by government officials in Syria since the beginning of the civil war, and thanks to Russian military assistance and reforms, Syria preserved the legitimate regime and did not allow destroying all state institutions. Participation in the Syrian conflict brought Russia a significant role in the region and allowed it to become a successful mediator in most regional issues, as well as to strengthen its economic and political relations with the most important players in the region, as Turkey, Iran, Egypt and Saudi Arabia.

The visits of the rulers of Russia’s Central Asian protectorates to St. Petersburg at the turn of the 20th century: communicative practice

This article considers the visits of the rulers of Russias Central Asian protectorates to St. Petersburg as a means for the imperial authorities to communicate with the Muslim elite. It argues out that gifts, decorations and lavish receptions were all means to exert psychological pressure on the Emir of Bukhara and the Khan of Khiva. Together with other practices, these were meant integrate the Muslim elite into Russian society. As relations with the protectorates evolved, the Russian government developed a plan to annex them. However, the ministry of foreign affairs effectively blocked the move. At the same time, St Petersburg accorded extensive powers to the protectorates rulers that even exceeded those of Turkestans governor-general, encouraging them to consider themselves to be independent rulers. At the same time, differences in outlook, faith, and ways to communicate led the protectorates to separate themselves from the Russian Empire and drove them into the arms its enemies during World War I.