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.

Increasing the prestige of local self-government bodies and the effectiveness of activities should begin in the process of studying at the university

The subject of the research are the materials of judicial practice (texts of court decisions and information sources, the content of information about the results of court hearings), data from sociological surveys.The purpose of the article is to identify the relationship between the knowledge of municipal law, local self-government or urbanism obtained during training at a university and subsequent professional activities related to local self-government carried out at different levels of public authority.The methodology. A comprehensive methodology was used, including legal and sociological research methods. Formal legal, legal technical and comparative legal were used among the legal methods. The sociological methods include the method of expert survey and the method of content analysis, which makes it possible to reveal the real position of the respondent, if he wants to disguise it not only the positions expressed, but also the words actually used were analyzed. The most repeatable ones were identified with the help of special software products.The main results, scope of application. Quite significant amendments were made to the Russian Constitution in 2020. One of the novels concerns a unified system of public power, the inclusion of a new term in the text of the constitution. The implementation of these novels in the legislation on local self-government is expected after the completion of the formation of the updated composition of the Federal Assembly. For this, it is necessary not only to reveal the term itself and list the levels of public authority, but also to establish new principles of their relationship, incl. in a sense, uniform standards, rules and requirements for state and local authorities. One of the possible consequences of this may be an increase in the prestige of work in local self-government bodies, a change in attitudes towards work in local self-government bodies.Conclusions. The analysis of the materials of law enforcement practice, the data of opinion polls on trust in local self-government bodies, attitude to the results of the work of local self-government bodies and their officials show that of all levels of government the municipal level is least trusted. Unfortunately, such an attitude begins to form in the process of training future employees of public authorities at different levels.

Язык государствообразующего народа. Об одной поправке к российской конституции в контексте мифологической функции законодательного текста

In the conditions of a rule-of-law state, the Constitution is the main reference point of its legal system, while in the realities of modern society living in a state governed by the rule of law, it may also have significant symbolic functions. The new wording of Article 68 of the Russian Constitution, proposed in the law of 2020 on the amendment to the Constitution, defines the state language – Russian – as "the language of the state-forming nation belonging to the multinational union of equal nations of the Russian Federation". In this article, this term is analyzed as evidence of the strategy to impose mythological functions on the legislative text. In case of the concept of "Russian language", this strategy manifested itself already in 2005 in the federal law on the State language, which established the status of the Russian language as a tool to "strengthen inter-ethnic relations in a unified multi-ethnic State". The law on the amendment of the Russian Constitution goes beyond the very introduction of mythological components into the legal text and presents a strategy to legitimize mythology through an act of general vote.

The perception of the basic state laws by the Constitutional Democrats during the work of the first State Duma: the ideas of Vasily Maklakov

The article gives an interpretation of the ideas of the liberal politician Vasily Maklakov on the Basic State Laws of 1906. He assessed these laws as the Russian Constitution of 1906. Vasily Maklakov gave an interpretation of the relationship between the Constitutional Democrats and the government in connection with the restriction of the rights of the State Duma. The novelty of the research lies in the analysis of the perception by the Constitutional Democrats of the Basic Russian Laws as amended on April 23, 1906. Sources on the topic include the texts of the leaders of the K-D Party – the memoirs of Vasily Maklakov and Pavel Milyukov, Maxim Vinaver, as well as the Basic State Laws of 1906, materials of the III Congress of the K-D Party. The article reveals the political views of Vasily Maklakov, characterises his communicative culture, the views of the lawyer about the reasons for the illegal actions of the Constitutional Democrats in the First State Duma, the origins of their conflict with the government. An analysis of Vasily Maklakov's ideas about the degree of constitutionality of the government's steps towards the Duma in 1906 is given, his judgements about autocracy, law and order, the need to form a parliamentary culture of deputies are revealed. It is proved that Vasily Maklakov criticised the tactics of the Constitutional Democrats s in the First State Duma in the context of the idea of legality. He saw the main mistake of his fellow party members in their ignoring of a number of legal norms prescribed in the Basic Laws.

RUSSIA'S 2020 CONSTITUTIONAL AMENDMENTS: A COMPARATIVE ANALYSIS

This article will place the 2020 amendments to the Russian Constitution in comparative perspective. Although these amendments were officially justified as strengthening the Russian state in order to tackle emerging new problems, they constitutionalise already-existing legislative trends from the last twenty years. They therefore do little to overcome existing problems of Russian state building. What was the reform process about then? It was intended to project the image of reform by involving the people in a staged process of constitutional change while further entrenching the power of the current political elite. The constitutional reforms therefore demonstrate the symbolic role that constitutional law can play in seeking to ensure the survival of mature or later-stage forms of authoritarian populism. This kind of ‘theatrical constitution-making’ is a broader reminder of how the expressive aspects of constitutional change can be (ab)used by established authoritarian regimes.

Alternative Dispute Resolution Mechanisms in Colombia and Russia: Conciliation and Mediation

In this article, the authors compare alternative conflict resolution mechanisms in Colombia and Russia. In the former, conciliation is the most developed alternative dispute resolution mechanism, while in the latter, mediation is the most developed. In order to deepen this comparison, a qualitative research of interpretative nature has been developed with the support of bibliographic-documentary material. The main conclusion is that access to justice is a human right that has been positivized as a fundamental right in the constitutions of both Colombia and Russia. However, the Colombian Constitution allows individuals to exercise their jurisdictional functions on a temporary basis, unlike the Russian Constitution, which only authorizes judges from the Federation to exercise their jurisdictional functions. While conciliation in Colombia is developed and implemented through State-supervised Conciliation and Arbitration Centers, mediation in Russia is in its initial phase and has gradually gained acceptance in society. In both states, the implementation of alternative dispute resolution mechanisms has been driven by the need to decongest the courts and tribunals of ordinary justice. Therefore, it is useful to insist on the massive use of these instruments to make possible a justice that comes from the parties in conflict, that can repair the relations of the subjects in dispute and that tends towards the construction of more peaceful societies.

Constitutional status of an individual in the context of coronavirus pandemic: vectors of transformation in Russia

The subject of research is the scientific understanding of the ways, manifestations and trends in the transformation of the constitutional status of an individual in the context of the spread of coronavirus infection.The purpose of the research is to confirm or disprove the scientific hypothesis that the COVID-19 pandemic impacts negatively on the content and implementation of the constitutional status of an individual in Russia.The methodology. General scientific methods, especially dialectical ones, made it possible to study the conditions and process of evolution of the constitutional status of an individual in the context of confronting coronavirus infection. With the help of a synergistic method the analysis of cross-sectoral communication of national constitutional law and international legal regulation is carried out. The systemic-structural method was used in the study of intrasystemic changes in the constitutional status of an individual. A study of normative legal sources was made using the formal legal method.The main results, scope of application. The constitutional status of an individual is undergoing a clear transformation in four directions, each of which has received a separate consideration in the work. Basically, the transformation concerned such an element of the constitutional status as "rights". For the most part, these changes have a negative character for an individual, that is, they worsen his constitutional and legal situation in comparison with the "pre-pandemic" period, but they will remain in one way or another until the sanitary and epidemiological situation normalizes. It is noteworthy that the same element of the constitutional status, including the same right, can experience several variants of transformation, but with a difference in time, content, territory of action or circle of persons. For example, the development of the right to freedom of movement on the territory of the Russian Federation is accompanied by both its restriction and suspension of implementation in general, and the right to entrepreneurial activity is accompanied by an additional opportunity for business representatives to receive compensation for forced losses. The pandemic has demonstrated the permissibility and even a certain expediency of transforming the constitutional status of a person and a citizen not only by federal laws (which follows from Part 3 of Article 55 of Russian Constitution), but also by-laws and regulations, not only at the federal, but also at the regional level. This possibility is due to references in federal legislation. It should be recognized that over the past year, for the first time, we have witnessed the active regulation of the constitutional status of a person and a citizen by the subordinate normative acts of the constituent entities of the Russian Federation, which indicates their confident incorporation into the number of sources of its legal regulation.Conclusions. The vectors of transformation of constitutional status of an individual due to COVID-19 pandemic were: (a) the restriction of some basic rights, (b) the suspension of the implementation of a number of basic rights, (c) the substantive clarification and addition of certain rights and mechanisms for their implementation, (d) imposition of additional responsibilities.

Implementation of article 67.1 of the Russian Constitution in the context of scientific historical and legal experience

The subject of the research is the constitutional and legal norms of Article 67.1 of the Russian Constitution. These legal norms are legal means of realizing the subjective right to possess objectively verified knowledge about the past of the state and society and providing guarantees in obtaining such knowledge.The purpose of article is to confirm or disprove hypothesis that some historical facts have the potential of legalization and may be involved in the process of legal impact on public relations.The methodology. A systematic approach was used in combination with historical and logical methods of cognition. It made it possible to study the theoretical, factual and legal grounds for the implementation of Article 67.1 of the Russian Constitution. The formal legal method was also used. It determined the vector of analysis of the legal source and the internal structure of the legal norms of Article 67.1, as well as the legal and technical features of their implementation and enforcement.The main results, scope of application. The article stipulates a set of theoretical, factual and legal grounds for the implementation of Article 67.1 of the Russian Constitution. It is shown that the synthesis of scientific knowledge and historical memory, the object of which is the past of a person, society and the state, lies at the basis of legal practice. Such synthesis conttains the potential for the effective implementation of the subjective right to possess objectively verified knowledge of the past and create guarantees in obtaining such knowledge. Scientific historical and legal experience is defined as a necessary condition in achieving the goal of forming an individual and a citizen, resistant to ignorance and misunderstanding of his national identity, reveals its possibilities in substantiating and verifying a historical fact, as well as within the permissible limits of their legalization.Conclusions. Legal matter is systematic and is strictly organized, therefore it can neither be interpreted arbitrarily, nor applied unreasonably. Article 67.1 of Russian Constitution includes four parts, each of which determines the subsequent one. These parts are also in semantic connection with other constitutional principles and declarations, which together determine the mechanism of legal regulation of a special kind of social relations - relations to the past. The state as a subject of these relations, on the one hand, is the creator of conditions for a representative scientific search and the establishment of reliable historical facts, for the subsequent popularization of the scientific result. On the other hand, state legally fixes scientifically grounded facts of state and social development, indicating unity and continuity. Article 67.1 of the Russian Constitution represents an attempt to consolidate legally the well-established historical facts. A historical fact becomes a constant of historical heritage for society when it receives public recognition. The loss of such constant is an irreversible loss (possibly even the destruction of a part or a whole society). In this case historical fact can be defined as a historical truth and may become a subject to legalization, subsequently acquiring the status of a legal norm: principle, definitive, declarative, prescriptive or logical rule of law. The legal concept of historical truth should be perceived not as the opposite of historical untruth (lie), not in the sense of “this is good, but this is bad” and “who benefits from”, because emotionality goes beyond the legal framework. The legal concept of historical truth should be perceived as the opposite of an unscientific, hypothetically assumed, yet unproven historical fact.

Social dialogue in Russia: constitutionalization and expanding the legal content of the concept

The subject of research is the concept of social dialogue in labor and relations directly related to them that was enshrined by Russian Constitution for the first time in Russian history in 2020.The purpose of article is to confirm or disprove hypothesis that the constitutionalization of social dialogue, the unprecedented expansion of the legal content of the concept to a much wider range of social relations (that are no longer associated exclusively with the social and labor sphere) requires a new definition of the social significance of social dialogue, its connection with other social processes and institutions.The methodology of research is formal legal and logical interpretation of Russian Constitution and labor legislation, analysis of the academic publications concerning labor law.The main results, scope of application. The constitutionalization of social dialogue requires to identify it’s interrelation with other social processes and institutions - economic, political and social solidarity, social responsibility of business, civil society, the social state. The author tries to trace the transformation of the conceptual apparatus, content and regulatory framework of social dialogue and develops recommendations for improving its legal regulation.Based on the analysis of the practice of applying articles of the amended Russian Constitution, it is proposed to amend Art. 23 of Russian Labor Code. At the same time, the content of the elements of this system of social dialogue in the field of labor relations will be disclosed in articles of the second and thirteenth sections of Russian Labor Code. It is proposed to amend the normative acts adopted in accordance with the Russian Labor Code containing the appropriate terminology. Normative acts of social dialogue (sectoral tariff agreements and collective agreements), the effect of which is limited in time, can be updated simultaneously with the planned measures for the development and conclusion of relevant acts for the future period.Conclusions. Ensuring the implementation of the principles of social dialogue is entrusted by the Constitution to the Government of the Russian Federation. The content of these principles is disclosed in the norms of the Labor Code of the Russian Federation. With the entry into force of amendments to the Constitution, these scientifically grounded and legislatively enshrined principles do not need a radical revision based only on the very fact of the appearance of the corresponding constitutional provision. At the same time, the work on their analysis and filling with new legal meaning based on the rule-making and current law enforcement practice is not excluded and can be useful.