Tax obligation fulfillment

The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual theory, the theory of a real contract, the limited contractual theory); 2) the theory of target impact; 3) the theory of real impact.The purpose of the article is to determine the legal essence of tax obligation fulfillment, to study the concept of the tax obligation fulfillment, the mechanism for exercising subjective rights and obligations, and the criteria for the proper fulfillment of a tax obligation.The methodology. The author uses general and specific scientific methods of scientific research: observation, systemic-structural, dialectical, analysis, comparative jurisprudence and others.The main results, scope of application. There are two sides of the tax obligation fulfillment: legal and factual. From an actual point of view, the tax obligation fulfillment is a set of operations by its parties with the object of the obligation. As a result, the object of the obligation must pass from one owner to another. From a legal point of view, the tax obligation fulfillment always represents the realization of its content through the exercise of rights and the fulfillment of obligations.The author believes that the tax obligation fulfillment should not be equated with the fulfillment of the obligation to pay tax, since not every obligation is executed through the payment of tax. In this regard, a situation may arise when the obligation is properly fulfilled by the debtor, and the creditor does not receive the property grant (for example, if a loss is received at the end of the tax period).The mechanism of the implementation of subjective tax rights and the fulfillment of obligations is a certain system of legal means and algorithms of behavior that allow to determine the appropriate size of the claim of a public law entity on the taxpayer's property and ensuring the transfer of the monetary is equivalent to this economic benefit to the budget system. This mechanism is a set of algorithms for the behavior of subjects of tax liability, defined by law, using specific legal means. As such means, depending on the party of the tax obligation, the law provides, for example, a tax return, a requirement to pay tax, etc. The mechanism of exercising subjective rights and fulfilling obligations includes the following stages: 1) pre-implementation; 2) procedural implementation; 3) actual implementation; 4) protection of the violated right.The author identifies five criteria for the proper fulfillment of a tax obligation: 1) the proper subjects of execution; 2) the proper place; 3) the proper time; 4) the proper object; 5) the proper way.Conclusions. The legal essence of the tax obligation fulfillment can be characterized as a transaction between its parties, aimed to mutual termination and the emergence of the rights of its parties. In order to protect the rights of bona fide taxpayers the author proposes to enshrine in tax legislation a ban on contradictory behavior in the process of fulfilling a tax obligation.

The Apparent Tail of the Galactic Center Object G2/DSO

Observations of the near-infrared excess object G2/DSO increased attention toward the Galactic center and its vicinity. The predicted flaring event in 2014 and the outcome of the intense monitoring of the supermassive black hole in the center of our Galaxy did not fulfill all predictions about a significantly enhanced accretion event. Subsequent observations addressed the question concerning the nature of the object because of its compact shape, especially during its periapse in 2014. Theoretical approaches have attempted to answer the contradictory behavior of the object, resisting the expected dissolution of a gaseous cloud due to tidal forces in combination with evaporation and hydrodynamical instabilities. However, assuming that the object is instead a dust-enshrouded young stellar object seems to be in line with the predictions of several groups and observations presented in numerous publications. Here we present a detailed overview and analysis of the observations of the object that have been performed with SINFONI (VLT) and we provide a comprehensive approach to clarify the nature of G2/DSO. We show that the tail emission consists of two isolated and compact sources with different orbital elements for each source rather than an extended and stretched component as it appeared in previous representations of the same data. Considering our recent publications, we propose that the monitored dust-enshrouded objects are remnants of a dissolved young stellar cluster whose formation was initiated in the circumnuclear disk. This indicates a shared history, which agrees with our analysis of the D- and X-sources.

Yemen Crisis after 2015: The Attitudes of Saudi Arabia and the United Arab Emirates

In this study, using the descriptive-analytical method, we discuss the main factors in the formation of the Yemen crisis, as well as the attitudes of the two Arab states and of the two neighboring countries, Saudi Arabia, and the United Arab Emirates, in the Yemen crisis. It is concluded that this crisis stems not only from the role of local actors, but also from the role of regional and global actors, who played a decisive role in shaping and exacerbating the Yemen crisis. Regional players in the post-2015 crisis include the United Arab Emirates and Saudi Arabia, which showed contradictory behavior. Saudi Arabia's targets in its attack on Yemen have a greater military and security dimension. The political and economic objectives of the United Arab Emirates, which is Riyadh's most important ally in this war, have been at a different level from those of Saudi Arabia. This can be seen in Abu Dubai Crown Prince Mohammed bin Zayed's aspirations to expand his country's influence, to become a major player in the region.

Religious identity of the urban population of Dagestan in the structure of social identity.

The article deals with the manifestation of the religious identity of the urban population of Dagestan. The obtained empirical data show the dominance of the Republican type of social identity with a large preponderance in the mass consciousness of the respondents. The author's hypothesis about the importance of religious identity for respondents was not confirmed by the results of the study, because the designation of unity with co-religionists by respondents prevails only in a subgroup of convinced believers. In addition, the awareness of community with representatives of their ethnic community is of great importance for citizens. At the same time, the study revealed contradictory behavior of citizens: for example, the study of the religious identity of the urban population indicates the prevalence of the importance of religious affiliation. In addition, empirical data shows the existence in the attitudes of citizens of the consideration of religion as an integral part of ethno-culture, which is quite natural in the observed synthesis of ethnic and religious factors in the form of ethno-confessional identity. The level of trust in various social spheres, in particular religious institutions, contributes to the formation of a positive religious identity to a certain extent. The survey data indicates a weak level of trust in co-religionists, while at the same time its high manifestation to the near radius.

“Psychoanalysis and Laxatives,” or Democracy in America

Roth and misogyny, highlighted by attacks by Vivian Gornick, Claire Bloom, and Carmen Callil initiate this chapter and its persistent question: did Roth treat women only as one-dimensional sex objects or as fully rounded personalities with agency and power? Roth’s response, in a series of private documents, argues that women, at least in his life, were always respected and treated equally. He itemizes the key women in his professional career, from his early agent Candida Donadio through such late friendships such as Janet Malcolm, Judith Thurman, Zadie Smith, and Nicole Krauss. The issue of Roth and his father and the writing of Patrimony and the function of writing in the midst of trauma expand the chapter, plus his unparalleled productivity in the 1990s. The focus is on Operation Shylock, Sabbath’s Theater, and the American Trilogy—all this against the background of untangling himself from Claire Bloom, complicated by illness and depression. The impact and misrepresentations in Bloom’s Leaving a Doll’s House, however, complicated by Roth’s contradictory behavior with Bloom, created difficulties, personally and professionally. The increasing presence of death in his writing noted in Sabbath’s Theater and I Married a Communist shape the final pages as Roth’s evolving American identity comes into focus.

Empirically Investigating Extraneous Influences on the “APCO” Model—Childhood Brand Nostalgia and the Positivity Bias

Pokémon Go is one of the most successful mobile games of all time. Millions played and still play this mobile augmented reality (AR) application, although severe privacy issues are pervasive in the app due to its use of several sensors such as location data and camera. In general, individuals regularly use online services and mobile apps although they might know that the use is associated with high privacy risks. This seemingly contradictory behavior of users is analyzed from a variety of different perspectives in the information systems domain. One of these perspectives evaluates privacy-related decision making processes based on concepts from behavioral economics. We follow this line of work by empirically testing one exemplary extraneous factor within the “enhanced APCO model” (antecedents–privacy concerns–outcome). Specific empirical tests on such biases are rare in the literature which is why we propose and empirically analyze the extraneous influence of a positivity bias. In our case, we hypothesize that the bias is induced by childhood brand nostalgia towards the Pokémon franchise. We analyze our proposition in the context of an online survey with 418 active players of the game. Our results indicate that childhood brand nostalgia influences the privacy calculus by exerting a large effect on the benefits within the trade-off and, therefore, causing a higher use frequency. Our work shows two important implications. First, the behavioral economics perspective on privacy provides additional insights relative to previous research. However, the effects of several other biases and heuristics have to be tested in future work. Second, relying on nostalgia represents an important, but also double-edged, instrument for practitioners to market new services and applications.

Estoppel in Russia: to articulation of the problem

Due to continuing interest of legal community to the problematic of preventing contradictory behavior or in the Anglo-American legal tradition – estoppel, the subject of this research is an attempt of determination of legal nature of the so-called norms of the Civil Code of the Russian Federation on estoppel. The selected topic is relevant due to the fact that there is no unanimity of opinions regarding the nature of estoppel; it is viewed as interdisciplinary principle, doctrine, institution of law, sanction for violation of the principle of good faith, one of the manifestations of the principle of good faith, legal mechanisms etc. An attempt is made to view estoppel from different perspectives: through the prism of the English promissory stopper, from the position of continental maxim “venire contra factum proprium", in relation with the principle of good faith. The conclusion is made that the so-called norms on estoppel in the Civil Code of the Russian Federation represent a special case of the doctrine of noncontradictory behavior, known to the continental legal order through the maxim “venire contra factum proprium", which is a manifestation of the principle of good faith. Based on this fact, it is inappropriate to designate the aforementioned norms as estoppel, since even in Anglo-American tradition, the variety of estoppels does not allow considering it a universal principle, and understanding of estoppel thereof does not correspond with its Russian interpretation. Moreover, being a part of Romano-Germanic legal family, there is no need for the Russian legal order to borrow foreign legal phenomena, especially when the evolution of similar legal constructs can be traced in the fold of continental system of law, which Russia belongs to.

The Lucas Paradox and Institutional Quality: Evidence from Emerging Markets

The neoclassical theory illustrates that the capital will flow from the capital-rich economies towards the capital-poor states. However, it is generally observed that the capital does not move from high-income to low-income economies. This contradictory behavior of global capital flows is called the Lucas paradox. According to Alfaro, Kalemli-Ozcan, & Volosovych (AKV) model, the Lucas paradox can be entirely explained by the institutional quality. In the light of AKV notion, this paper examines the role of institutional quality in explaining the Lucas paradox. The empirical analysis involves 17 major emerging economies of the world by using panel data for the period 1999-2018. The GMM estimation reveals that the Lucas paradox is explained by the institutional quality in case of FDI flows only. However, institutional quality indicators generally remain unable to explain the paradox in case of portfolio equity capital flows. Moreover, financial development is found to be a significant determinant of portfolio equity flows in the emerging markets. Finally, we suggest that the financial flows to the emerging markets are sensitive to the nature of the capital flows.

Estoppel and failure to exercise a 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.

Functional dissociation of theta oscillations in the frontal and visual cortices and their long-range network during sustained attention

ABSTRACTTheta-band (4–12 Hz) activities in the frontal cortex have been thought to be a key mechanism of sustained attention and goal-related behaviors, forming a phase-coherent network with task-related sensory cortices for integrated neuronal ensembles. However, recent visual task studies found that selective attention attenuates stimulus-related theta power in the visual cortex, suggesting a functional dissociation of cortical theta oscillations. To investigate this contradictory behavior of cortical theta, a visual Go/No-Go task was performed with electroencephalogram recording in mice. During the No-Go period, transient theta oscillations were observed in both the frontal and visual cortices, but theta oscillations of the two areas were prominent in different trial epochs. By separating trial epochs based on subjects’ short-term performance, we found that frontal theta was prominent in good-performance epochs, while visual theta was prominent in bad-performance epochs, exhibiting a functional dissociation of cortical theta rhythms. Furthermore, the two theta rhythms also showed a heterogeneous pattern of phase-amplitude coupling with fast oscillations, reflecting their distinct architecture in underlying neuronal circuitry. Interestingly, in good-performance epochs, where visual theta was relatively weak, stronger fronto-visual long-range synchrony and shorter posterior-to-anterior temporal delay were found. These findings highlight a previously overlooked aspect of long-range synchrony between distinct oscillatory entities in the cerebral cortex and provide empirical evidence of a functional dissociation of cortical theta rhythms.IN BRIEFPrevious literature emphasized the pro-cognitive role of coherent oscillatory networks between distal brain regions, such as the fronto-visual theta synchrony. However, such a conceptual framework has been challenged as recent findings revealed distinct behavioral correlates of theta oscillations found in different cortical regions, especially in the frontal and visual cortices. Here, we show that frontal and visual theta represent distinct cortical processes and that the functional connectivity between them increases during sustained attention, especially when one of the two theta rhythms is relatively suppressed. The data presented here highlight a novel aspect of neural long-range synchrony between distinct cortical oscillators with distinct functional significance in task performance.