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Antonyan Artem Arturovich Read the Article: |
Abstract | ||||||||||||||
| This work touches upon organisations and legal entities in the tax and civil legislation. The author raises the question that the concepts of organisation and legal entity do not fully coincide in tax law. To solve this problem, the article presents the views of different scientists and experts in the field of tax law. It was found that the legal entity could not be correlated with the collective entity. The author also names the features of the organisation that distinguish it from the legal entity. The author studies the collective entity—a consolidated group of taxpayers which arises in accordance with the requirements of the legislation on taxes and fees. It was found out why the consolidated group of taxpayers should be treated as an organisation and not as a legal entity | |||||||||||||||
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Key Words: tax law, legal entity, organisation, tax legislation |
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Arkhireyeva Anastasiya Sergeyevna, Maklakov Andrey Anatolyevich Current Issues of Correlation Between Criminal and Administra-tive Tort Policies in the Russian Federation |
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| This paper examines the issues of correlation between the norms of criminal and administrative legislation. Significant contradictions and problems of competition between the norms of criminal liability and administrative liability are revealed. The doctrinal views on the definition of administrative and tort law as an institution of the branch of administrative law and a subsector of administrative law are given. At the same time, the authors stand on the position that the administrative and tort law is an inter-branch category that combines elements of different branches of law. This approach makes it possible to comprehensively comprehend and understand in a comprehensive manner the content of administrative and tort law. The authors also analyse the processes of sectoral interactions and isolation, the ratio of administrative offenses and crimes, the problematic aspects of the formation and development of administrative and criminal policy. Conducted historical and legal analysis of the ratio of criminal and administrative policies.. |
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Key words: administrative law, criminal law, administrative and tort law, criminal liability, administrative responsibility, conflict of rules of law. |
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Bakin Sergey Eduardovich On the Issue of Tax Legal Relationship Between a Tax Auth-ority and a Credit Organisation |
Abstract | ||||||||||
| At the current stage of economic development, special attention is given in Russia to tax audit. In this article, the author considers the problems arising from the interaction of the tax authority and the credit organisation as a person possessing documents (information) under requests from tax authorities to provide documents (information). The relevance of this topic is connected with the heterogeneity of the emerging judicial practice and different interpretations by courts of the norms of Article 93.1 of the Tax Code of the Russian Federation, which leads to different court decisions in similar cases. The author concludes that it is necessary to provide the tax authorities with the documents (information) containing banking and audit secrets and the documents along the chain of transactions when requesting the provision of documents from an unverifiable person. | |||||||||||
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Key words: tax authority, bank organisation, bank secrecy, taxpayer. |
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Burya Darya Vladimirovna, Ivanenko Igor Nikolayevich, Moroz Yelena Sergeyevna Read the Article: |
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| The article provides a comprehensive analysis of the existing system of responsibility for violations of tax laws. The authors study the procedure for applying tax liability measures. Bringing a legal entity to administrative responsibility for committing a tax offense does not exclude the possibility of attracting officials of this organisation to criminal or other liability provided for by the legislation on taxes and fees. It is noted that when a person commits two or more tax offenses, tax sanctions are collected for each offense separately, without a less strict sanction being taken by a more strict sanction. In addition, bringing a person to tax liability does not exempt him from the obligation to pay the prescribed amounts of taxes and fees |
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Key words: tax liability, tax offenses, tax crimes, tax sanctions. |
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Volkov Viktor Konstantinovich Read the Article: An Authorised Organisation (Authorized Individual Entrepreneur) as a Subject of Legal Relations Involving Consumers |
Abstract | ||||||||||
| The scientific article examines the concept, characteristic and features of an authorised organisation (authorised individual entrepreneur) as a subject of legal relations arising in the field of consumer rights protection. The authorised organisation is the most controversial and controversial subject of legal relations arising in the field of consumer rights protection, since it is not completely clear what exactly the legislator meant by endowing this subject with a number of signs that are far from being answered by every authorised organisation that positions itself on the Russian market. At the present stage, there is a practice in which an authorised organisation or an authorised individual entrepreneur means service centers (service workshops) that are familiar to many consumers, but in theory (and, as a result, sometimes in practice), the service center does not fall under the definition of an authorised organisation because does not meet all statutory characteristics characterising this subject. The author notes that the definition is an organisation authorised by the manufacturer (authorised Foot individual entrepreneur) is not sufficiently developed and needs to be clarified at the level of the Supreme Court. | |||||||||||
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Key Words: consumer protection, authorised organisation, authorised individual entrepreneur, features, problems. |
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| Abstract |
Volkov Viktor Konstantinovich |
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| This article examines some of the problems that arise in law enforcement practice in cases of consumer protection with application of special deadlines established to meet individual requirements customer of a customer and suggests the ways to solve these problems. Consumer requirements for a commensurate reduction in the purchase price of goods, reimbursement of expenses for correcting defects of a product by a consumer or a third party, return of a sum of money paid for a product, as well as a claim for damages caused to a consumer as a result of selling goods of inadequate quality or providing inadequate information about a product must be met by the seller within ten days from the date of submission of the relevant requirements. The author believes that the ten-day period, with the established practice, is understated and requires adjustment, taking into account the characteristics of each individual subject of legal relations with the participation of the consumer. Legislatively, it is necessary to provide for a special period to meet the individual requirements of the consumer by the manufacturer and importer. This period must be increased to thirty days. Terms of meeting the requirements for the seller must be calculated in business days, not calendar days. |
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Key words: terms, consumer rights protection, goods of poor quality, return of funds, exchange of goods, consumer, seller, importer, authorised organisation, manufacturer. |
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Gadeliya Galina Otariyevna, Novikova Svetlana Viktorovna |
Abstract | ||||||||||
| This article deals with the problem of determining the legal nature and characteristics of a simple partnership agreement. The authors prove that a simple partnership agreement is one of the types of organising transactions and has such features as non-property orientation andorganisational basis. The authors propose to single out a simple partnership agreement into a separate type of agreement on joint activities, a feature of which is the coordinating nature of relations that underlies the organisational relations between the parties to this obligation. The authors also prove that a simple partnership agreement presupposes that its parties have a common economic interest and an agreed goal. It is noted that the signs of a simple partnership agreement, which allows it to be distinguished as a separate type of joint activity agreement, are the coordinating nature of the relations underlying the organisational relations between the parties to this obligation. | |||||||||||
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Key words: simple partnership agreement, comrades, joint activities, unification. |
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Gunay Aminat Chemalevna, Ivanenko Igor Nikolayevich Read the Article: |
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| This article discusses the problematic issues of determining the institution of witness in tax law. The general legal prerequisites for the implementation of the institution of witness in tax law are investigated. The authors provide the normative statements that are prerequisites for the implementation of the institution of witness in tax law. It is noted that, in the framework of a tax audit, a witness may only be an official of the tax authority performing the specified tax audit. There is a need to make this clarification in Art. 90 of the Tax Code of the Russian Federation, which will allow to avoid errors in law enforcement practice regarding the delimitation of the purpose of information received by an official of the tax authority as a result of the interrogation of a witness and information obtained as a result of operational search activities. |
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Key words:witness in tax law, categories of witnesses. |
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Dovbnya Viktoriya Aleksandrovna, Ivanenko Igor Nikolayevich, Khodzhayeva Alina Sergeyevna The Issues of legal Regulation and Collection of Vehicle Tax |
Abstract | ||||||||||
| The article analyses the regulatory acts governing the collection of transport tax in Krasnodar Krai and Stavropol Krai. The authors study the statistics on the collection of this tax in these regions. The most urgent problems concerning the legal consolidation and collection of this tax have been identified. Optimal ways of solving the indicated problems are proposed. The authors note that the transfer of transport tax to the category of indirect will save budget funds, as there would be no need for paper work that accompanies the payment of transport tax, as a direct (sending notifications, filling out receipts etc.). This model will also provide fair taxation, as the amount of tax will directly depend on the use of the car. | |||||||||||
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Key words: taxation, transport tax, budget entities of the Russian Federation, excise taxes. |
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Dronova Mariya Arkadyevna, Chernov Yuriy Ivanovich Read the Article: On the Issue of Legal Constructions of the UAT and Tax on Property of Organisations |
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| This article covers the application of the Unified Agricultural Tax as a preferential tax regime for a specific circle of taxpayers and aspects of paying taxes on business activities related to the production, processing and marketing of products of agricultural producers, as well as those providing them with services in the field of crop and livestock production. The authors study the regime of property periodically used for the intended purpose. The article touches upon the controversial areas of taxation with the correlation of the UAT and the property tax of organisations. The authors analyse the opinion of the competent authority on issues of regulation in the field of tax payment by a group of persons belonging to agricultural producers and its recommendations in practical application in disputable. It also identifies problems in the implementation of these recommendations and develops ways to resolve them in the specifics of unresolved issues of law. |
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Key words: the Unified Agricultural Tax, property tax of organisations, separate accounting, tax-exempt property |
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Ivanenko Igor Nikolayevich, Chermit Rusiyeta Ramazanovna Parliamentary Control in the System of State Control of the Russian Federation |
Absract | ||||||||||
| This article examines the constitutional and legal institution of parliamentary control in the framework of the national legislation of the Russian Federation. The theoretical aspects of the definition of the concept of parliamentary control are analysed. The nature and essence of parliament as a legislative (representative) body of state power are determined. The forms of parliamentary control in accordance with federal legislation are considered, and their common features are highlighted. It is noted that state control is justified only when it is aimed at ensuring the public interest and compliance with the established rules and standards, it reaches the goals set for it. Within the framework of the legal field of Russia, the mechanism for exercising parliamentary control at this stage is not being implemented effectively enough, which, presumably, is connected with the balance of political forces in Russia. This legal institution can only be considered full-fledged if there is legal responsibility of an official for certain actions (inaction), since sanctions are an integral part of the institution of responsibility | |||||||||||
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Key words: state control, parliamentary control, Federal Assembly of the Russian Federation, parliamentarian, executive authorities of the constituent entities of the Russian Federation. |
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| Abstract |
Kokoshko Anastasiya Vladimirovna Read the Article: Administrative and Criminal Liability for Commercial Bribery |
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| The given article provides the legal analysis of administrative and criminal liability for commercial bribery. Generalisation and systematisation of knowledge acquired by the author at researching various legal sources have formed a basis of this work. This article touches upon the issues of counteraction to commercial bribery under modern conditions. The author considers the characteristic of legal means of counteraction to commercial bribery, their efficiency and differentiation from similar structures. The author lays emphasis on correlation of criminal and administrative liability and pays attention to commercial bribery as a socially dangerous act encroaching on interests of the service in commercial and other organisations is. The research of the legal characteristic of commercial bribery and development of suggestions for improvement of the current legislation of the Russian Federation is also made |
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Key words: commercial bribery, corruption administrative offences, administrative responsibility, crimes of corruption orientation, criminal liability |
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Kondakova Lyubov Denisovna, Murashkina Alena Anatolyevna, Sukhanova Evelina Pavlovna |
Abstract | ||||||||||
| In the system of public administration, public service has a special place. The main task of the civil service is the effective implementation of functions in the field of management procedures. Without the provision of public service, it is impossible to solve the tasks assigned to the system of public administration: improving the quality of service for citizens and strengthening state power and protecting national interests, creating conditions for a dynamic socio-economic development of the country. Today, the image of civil service is an integral and important component of the effective work of the state apparatus. As well as improving the ethical education of civil servants, as well as increasing their level of efficiency. | |||||||||||
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Key Words:state civil service, mass media, image of a state civil servant, image factors, political competences, public assessment of the image of a state civil servant |
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| Abstract |
Krents Stanislav Vadimovich Read the Article: Legal Issues of Public Responsibility of the Local Governments |
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| Currently, the accountability mechanism for municipal authorities is not sufficiently regulated in legislation. This leads to the problems of applying measures of responsibility in practice and affects the ensuring of the rights and freedoms of the population. The lack of a clear legal regulation of this institution creates conditions for the bodies and officials of the municipal formation for taking actions that contradict both the law and the interests of the population. The author notes that there is a need for detailed representation of representative municipal bodies in their decisions on recalling deputies, members of elective local authorities, and elected officials of local authorities. This will allow to prevent the duplication of the law of 6 October, 2003 No. 131-FZ from municipal acts. The author comes to the conclusion that it is necessary to consolidate in municipal acts the guarantees of the officials at the recall. |
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Key words: responsibility, local governments, officials, charter of the municipality |
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Kulenko Konstantin Nikolayevich, Mokhovaya Tatyana Aleksandrovna Read the Article: The Issue of Inevita-bility of Punishment when Committing Offences in the Field of Road Traffic |
Abstract | ||||||||||
| The article analyses the commission of offenses in the field of traffic, highlights the reasons for the high latency in this area. The authors highlighted the grounds of appointment and types of responsibility for committing administrative offences in the field of road traffic. According to the author, it is necessary to supplement article 20.25 of the Code of Administrative Offences of the Russian Federation with the following rule: “When evading the execution of another administrative punishment imposed, in case of violation of the procedure for using a special right that was granted to an individual, the measure of administrative pressure that entails deprivation of a special right for a period of one to two years, or an administrative arrest of up to ten days.” | |||||||||||
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Key Words: road regulations, sentencing, traffic offence. |
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| Abstract |
Lyutaya Svetlana Sergeyevna The Issue of the Renvoi in Private International Law
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| In this article, the author examines one of the most difficult problems of conflict of laws which is the renvoi. This is not a new phenomenon for international private law as controversial issues related to the application of this legal institution arose as early as the 19th century. At that time, when considering disputes, the application of foreign legislation was required due to the nature of the bilateral conflict rule. The renvoi is an institution of the law of conflicts which can be applied when a court of one state addresses to a right of another one or, in certain cases, even two states. In the doctrine and practice, there has been no universal solution to the problem of the renvoi. The purpose to this article is: to analyse legal acts of various countries, to consider a solution to the problem of the renvoi in the context of the Russian legislation; to describe the content of a number of problem points and to propose the solution on how to eliminate them. |
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Key words: private international law, renvoi, conflict rule, of the law of conflicts, law of a third power.. |
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Matevosyan Lilit Armenovna, Shakhbazyan Alvard Sergeyevna Read the Article: Investment Management and Assessment of the Financial Sustainability of the Balaovit Educational and Experimental Farm of Armenian National Agrarian University |
Abstract | ||||||||||
| The article touches upon revealing the dependence of the investment attractiveness of an enterprise on its financial stability indicators. An evaluation of the investment rating based on financial indicators is considered as an management tool. Knowledge of the limits of the change in the sources of funds to cover capital investments in fixed assets or industrial reserves makes it possible to open such areas of economic operations that will lead to an improvement in the financial condition of the enterprise, to an increase in its sustainability. Effective management of investment attractiveness is associated with constant monitoring of the financial condition and sustainability of the enterprise and the ability to make forecasts for its further development. | |||||||||||
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Key Words: enterprise sustainability, investment management, livestock, risk.. |
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| Abstract |
Melnik Aleksandr Vitalyevich The Legal Regulation and Problems of Activity of the Internal Affairs Bodies (the Police) in the Field of Arms Trafficking |
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| The article touches upon the main issues arising in the law enforcement activities of the internal affairs bodies in monitoring compliance with the legislation in the field of arms trafficking. The necessity of control in the sphere of arms turnover is determined. An attempt has been made to determine the level of regulation of arms trafficking and control over compliance with the law in the sphere of arms trafficking at the federal level. The restrictions fixed at the legislative level, contributing to the elimination of violations in the field of arms trafficking are considered. The author notes the problems in the area under consideration, names possible reasons of their occurrence, and analyses examples from practice. The work is based on the materials from federal legislation, judicial practice, as well as scientific research of scientists in this field. The author offers various solutions to the issues mentioned in the paper |
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Key words: arms trafficking, control, prevention, police, administrative responsibility, legal regulation, internal iffairs bodies. |
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Mokhovaya Tatyana Aleksandrovna, Shatskaya Anastasiya Petrovna |
Abstract | ||||||||||
| Over the years, there has been an increase in tax crimes in the Russian Federation. This work is devoted to this issue. For its detailed study, the article provides statistical data that reveal this unfavorable trend of growth of crimes in the field of taxation. To understand the problem in the scientific work provides judicial practice, which shows the seriousness of the issue. As a result, the author comes to the conclusion that it is necessary to create an appropriate Executive body, whose activities would be aimed at the disclosure and prevention of crimes only in the field of taxation. The study of this issue has shown an urgent need for the creation in the Russian Federation of a special body whose activities would be aimed solely at identifying and preventing crimes related to taxation. At the same time, the adoption of an appropriate federal law, which would establish the legal basis and principles of activity of this body, follows. It is also worth paying attention to corruption, which is very common in this area | |||||||||||
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Key words: taxation, crimes in the sphere of taxation, tax inspector. |
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Pashchenko Yekaterina Vladimirovna, Chernov Yuriy Ivanovich |
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| This article examines the relationship of such offences as petty fraud—an administrative offence which among the specialists in administrative law is also known as an element of the institution of minor crimes—and fraud which is a criminal offence, that is, it is already a full-fledged crime. These concepts are considered from the point of view of administrative law and criminal law. The criterion for comparing these concepts were the elements of the offence (subject, subjective side, object, objective side). The authors within the framework of this article also analyses the statistics of offences committed in these categories. The negative tendency of increase in number of the administrative offences provided by article 7.27 of the Code of the Russian Federation about administrative offences is noted. The method of prevention of growth of number of the analysed offences is offered. |
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Key words: embezzlement, fraud, crime, administrative offence |
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Petrova Natalya Vitalyevna The Centre of Attraction of the Population when Choosing a Place of Resi-dence (on the Example of Vyselkovskiy, Dinskoy, and Krylovskiy districts of Krasnodar Krai) |
Abstract | ||||||||||
| Rural settlements in the Russian Federation have a number of common problems that do not depend on the national, geographical, and economic features of an individual settlement. The comparative analysis carried out by the author in the Vyselkovskiy, Dinskoy and Krylovskiy Districts testifies to the increase in the population in the Dinskoy District and the instability of the migration processes in the Krylovskiy and Vyselkovskiy Districts. The author comes to the conclusion that the most important for the residents is the economic and social development of the area. The main way out of this situation is to attract people to the life of rural settlements. There is a need for qualified and, importantly, young people who will be interested in their successful activities in rural settlements. It is also necessary to develop conditions in the village so that young specialists can invest their efforts in the development and achievement of their goals | |||||||||||
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Key words: international commercial turnover, lex mercatoria, unification, private law, foreign economic activity.. |
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| Abstract |
Strajeva Viktoriya Valeriyevna |
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| The characteristic of private international law as an independent branch in the system of legal science must necessarily include the principles which it is based on. The conflict method of dispute resolution often involves recourse to flexible bindings. Therefore, in cases where there are no clear legal requirements and for understanding and interpreting the existing norms, one has to refer to the fundamental principles. A special place among them belongs to the principle of autonomy of will. An analysis of the principle of autonomy of will in international private law and the principle of freedom of contract in civil law suggests that the principle of autonomy of will is not the embodiment of the private law principle of freedom of contract. These principles are used in various fields with the use of various mechanisms of action. Autonomy of will is used in the conflict area, the principle of freedom of contract in the substantive sphere. The legislation on private international law in various countries is constantly being improved. However, many legislative problems remain. Theoretical development of sectoral principles of private international law helps to understand the legal purpose and correctly apply the rules. In this regard, the study of the theoretical problems of private international law is of undoubted importance and relevance. |
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Key words: principles of private international law, principle of collision, conflict binding, international trade practices, autonomy of will of the parties. |
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Tkhakakhova Marina Olegovna, Falina Natalya Vladimirovna Current Trends of Transnationalisation of the Financial Sector |
Abstract | ||||||||||
| The article deals with the activities of transnational banks in Russia and the prospects of their development in the international banking system. The authors study the features and regularities of transnationalisation at the present stage and make suggestions how to improve the strategy of positioning of Russian TNCs in the global economic space. The article provides an analysis of the prerequisites for the emergence of transnational banks and their activities at different stages of development of the world economy. The paper deals with the problem of increasing the influence of transnational corporations in the financial sector of the country and the deepening of the processes of transnationalisation of the Russian economy in the context of global globalisation processes. The main features and tendencies of development of own Russian TNB are emphasised. The results of the analysis of the international activities of large Russian banks, on the basis of which the strategies of transnational banks | |||||||||||
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Key words: multinational banks, globalisation, the banking sector of Russia, transnationalisation, and credit transactions |
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Usenko Anatoliy Sergeyevich Read the Article: Responsibility of the Guarantor in the Period of the Cebtor’s Bankruptcy |
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| The author considers the legal status of the guarantor in the period of the bankruptcy of the debtor. Bringing the guarantor to liability for the debtor’s failure to fulfill his obligations and the complexity of involving the guarantor in the bankruptcy procedure raises many questions when dealing with cases in the Arbitration Courts of the Russian Federation. This became relevant after the establishment of the institution of bankruptcy of individuals in the Federal Law On Insolvency (Bankruptcy). Special attention should be paid to the fact that if the guarantor fails to fulfill his obligation to creditors, the latter have the right to demand that the guarantor filed for bankruptcy on a par with the main debtor if they have signs of insolvency. According to the author, the simultaneous bankruptcy proceedings of the main debtor and the guarantor are not advisable, since such actions may lead to the bankruptcy of the guarantor before the bankruptcy of the debtor. In order to prevent the insurer’s insolvency, they should be involved in the bankruptcy case of the main debtor as a third party who does not claim independent claims regarding the subject of the dispute. The lack of protection of the rights of guarantors in a bankruptcy case underlines the relevance of the topic of this study. Considering the importance and social significance of this subject, the study of the characteristic legal facts for a long time requires amending the law on insolvency (bankruptcy). |
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Key words: surety, bankruptcy, obligation, third parties. |
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Sharapov Pavel Aleksandrovich Read the Article: Protection of the Rights of Consumers in International Private Law |
Abstract | ||||||||||
| The principle of autonomy of the parties in relation to cross-border contracts with the participation of the consumer does not take into account the inequality of the subjects of the consumer contract when it is concluded, which creates certain abuses of the professional side in order to deprive the consumer of some of his rights. This inequality can be corrected by eliminating gaps in the legislation. Consumer protection issues are becoming particularly relevant in the area of cross-border relations, to which the rules of foreign law can be applied, and the dispute can be considered in a foreign court. European law is in the position of protecting the rights of consumers in matters of determining the competent court and the applicable law, imposing certain restrictions on their freedom of choice. Russian law is generally trying to follow the European model of conflict of laws regulation of contracts with the participation of the consumer. However, the legal mechanism for regulating contractual relations with the participation of the consumer in Russian international private law does not differ in perfection | |||||||||||
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Key Words: principles of international agreement, consumer, collision binding, professional side, autonomy of the will of the parties. |
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| Abstract |
Sheudzhen Artur Aliyevich |
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| The article analyses the benefits of corporate income tax: the content of the concept of benefits, types and forms of preferential taxation; classification of benefits according to different criteria. It is emphasised that the tax benefit is not an obligation, but a right that does not exclude the possibility of suspension of its action. A retrospective analysis of the effectiveness of the application of preferential taxation, taking into account the positive and negative assessments of representatives of different economic schools of our time. Based on the analysis, it is proposed to introduce permanent monitoring of tax benefits in order to determine their effectiveness. The author concludes that the successful development of the economy is possible only if, in addition to tax benefits, other mechanisms of legal stimulation of entrepreneurial activity are used |
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Key words: tax on profit of organisations, tax exemptions, taxpayers, effectiveness of tax incentives, monitoring of tax exemptions. |
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Shumlivyy Andrey Andreyevich To the Question of the Legal Nature of the Contract of Participation in Shared Construction |
Abstract | ||||||||||
| In the context of reforming the legislation, one of the most common forms of attracting funds to the construction of real estate objects for the purpose of the subsequent acquisition of the premises in such objects into ownership is equity construction. This form of participation in building forms legal relations between the participants of shared construction (investors) and the developer regarding the organisation, financing and maintenance of the construction of real estate objects. To prevent the possible insolvency of the developer and ensure the interests of shareholders, it is necessary to determine the legal nature of the contract for participation in construction. The author comes to the conclusion that the contract of participation in shared construction is an independent form of contract that is public, reciprocal, compensated, consensual and complex, expressed in writing and executed in the form of a single-type transaction. Signs of a contract of participation in shared construction, expressing its legal nature, make it possible to condition the consideration of a contract as independent in the system of civil contracts. The focus of the contract of participation in construction is to transfer the ownership of real estate after the creation of the property instead of the counter-equivalent cash grant and is determined by the interests of the equity construction participant and the developer. | |||||||||||
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Key words: legal nature, contract of participation in shared construction, qualifying features of a contract |
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Shumlivyy Andrey Andreyevich Read the Article: Some Issues of Project Financing Development in Housing Construction |
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| The adoption of the compensation fund as the main economic and organisational mechanism for regulating shared construction did not allow resolving all existing controversial issues. There is a need to develop or create new economic and organisational mechanisms for regulating share construction in order to ensure the reliability of contracts with real estate at the stage of creating a real estate object, one of which is the institute of project financing. The author notes that today, neither construction organisations, nor the domestic banking system are ready for a sharp transition from equity construction to bank project financing of construction organisations. Increasing the amount of time required to replace equity construction with bank project financing, together with adjustment of bank target and mortgage loan rates for construction companies and shareholders, will reduce risks, achieve a positive economic and social effect in the future and develop the primary domestic real estate market. |
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Key words: project financing, contract of participation in shared construction, compensation fund, construction organisation, developer |
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Yakubenkova Karina Artushevna The Science of Tax Law and the Anti-Plagiarism System named Antiplagiat |
Abstract | ||||||||||
| The question of such a system of checking the uniqueness of texts as Antiplagiat causes a lot of contradictions and controversial judgments related to the assessment of the activities of scientists in the field of tax law. This article considers the problems of plagiarism and its role in the use of terminology and definitions in the science of tax law of the Russian Federation. The science of tax law is considered from the point of view of the whole complex of legal nature. Such element of the system as the basic terminology and its explanations are examined in more detail. The characteristic features when using the Antiplagiat system are distinguished and described on the example of the implementation of the science of tax law as a branch of Russian law through the writing and publication of scientific articles, monographs, textbooks and other scientific works. | |||||||||||
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Key words: science of tax law, the Antiplagiat system, terminology, tax system, branch of Russian law, sources, uniqueness, authorship. |
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