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No. 21, December 2018

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№ 21, декабрь 2018

Table of Contests                   
                       

 

  Arkhireeva Anastasiya

Sergeyevna, 

Belousov Yuriy

Aleksandrovich

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Correlation Between Civil Law and Tax Law

     Abstract        
  This article touches upon the relationship between civil laww and tax law in the light of the dynamics of development, complexity and intertwining of public relations governed by private and public law. For example, specific institutions of law examines the relationship of civil and tax law. The authors analyze the current provisions of the Russian legislation by comparing the norms of tax and civil law. In this work, the authors study the legal relationships that develop as a result of the interaction of civil and tax law. The authors consider the concept of tax liability and its relationship with other types of legal liability. The work raises the problem of the content of the concepts used in tax and civil law. The authors identify and substantiate the necessity of the earliest change of legislation in the norms of tax law concerning the possibility of compensation for moral damage.
 

 

Key Words: civil law, tax law, intersectoral relations, intersectoral legal relations

 

        Abstract           

Arkhireeva Anastasiya

Sergeyevna, 

Topchiyeva Svetlana

Konstantinovna,

Yushko Aleksandr

Viktorovich 

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The Issues of Electing the Head of a Municipality by Competition 

The article deals with the issues of electing the head of a municipality in a competitive manner. The competitive mechanism does not contradict the principles of municipal democracy, provides the necessary depth of feedback from the public, the accuracy of management, and the stability of the self-governing system. The powers of the bodies of local self-government are a set of rights and obligations, the implementation of which is carried out exclusively by the body itself, according to their rights and legal grounds. The article also provides a description of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation” No. 131-FZ which establishes the procedure for holding a competition for the selection of candidates for the position of head of the municipality. This procedure is established by the representative body of the municipality though it is rarely used.   

 

 

Key words:  municipality, elections, head of a municipality, competitive model for electing the head of a municipality, society, structure

 

 

 

 

 

Benko Yelena

Aleksandrovna, 

Dmitriнeva

Yana Alexandrovna,

Chernov Yuriy

Ivanovich

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Administrative, Legal and Tax Aspects of Fishery Development in Krasnodar Krai

         Abstract    
  The interrelation of social, economic and legal factors plays an important role not only in the life of the state, but of every person as well. The extraction of aquatic biological resources, existing for many millennia, is today a way of well-being and survival of society. Today, fishing is one of the activities difficult to learn and regulate in its entirety. Therefore, this article aims to study the administrative, legal and tax regulation of fishing in Krasnodar Krai. The questions of special regulation of use of water biological resources at the level of the regional legislation are considered. The established list of types of fishing in the territory of edge, bans and restrictions of fishing in certain areas is subject to clarification. Gaps of administrative and legal and tax regulation of fishery are investigated, ways of the solution of this problem are offered.
 

 

Key words: fishing, water biological resources, patent system of taxation, indirect tax on fishing

 

        Abstract           

  

 

Burya Darya,

Bobrovskiy Andrey

Alekseyevich  

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On Interaction Between the Federal Tax Service and the Federal Service for Labour and Employment in Russia

This article explored the interaction between the Federal Tax Service and the Federal Service for Labour and Employment and considered the existing agreement on the interaction of these bodies. The range of issues on which they interact is determined. The author notes that the initial link in interdepartmental cooperation is the Federal Service for Labour and Employment, represented by its territorial bodies, which reveal the fact of violation of tax legislation. However, as the competence of the Federal Service for Labor and Employment does not include the investigation of tax offenses and the prosecution of such offenses, the Service reports the information on violations to the Federal Tax Service. Thus, the time to identify tax offenses is significantly reduced, and the Federal Tax Service can take timely measures of liability to violators.   

 

 

Key words: interaction, cooperation, agreement, economic entity

 

 

 

 

 Vergiles Yelena

Andreyevna, 

Zybinskaya Regina

Ruslanovna,

Sancha Valeriya

Sergeyevna

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National Payment Card System as a Factor of Financial Independence of the Russian Federation

     Abstract        
  In this article, the authors consider the national payment system using plastic cards as a factor of the financial independence of the Russian Federation. The development of a national payment system is a key factor in ensuring the sovereignty of a national payment zone. It is noted that the national system is designed to ensure the reliability, convenience and accessibility of national payment cards and electronic means of payment for the population of the Russian Federation. The priority tasks of the payment system development are to ensure the highest possible acceptance of cards and to prepare mass production of cards. The authors come to the conclusion that ensuring the national security of Russia is possible due to the huge potential of the Russian economy, a large number of resources. The national payment system is an effective competitive tool, since it reduces production costs, expands the country’s image, opens up new markets and opens up foreign markets, which is certainly a promising and priority area for the development of the Russian economy
 

 

Key Words: national system, payment card, national security

 

        Abstract           

 

Vergiles Yelena

Andreyevna, 

Zybinskaya Regina

Ruslanovna, 

Sancha Valeriya

Sergeyevna

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Development and Structure of the Securities Market in Russia 

In this article, the authors consider the development and structure of the securities market in Russia. It is noted that in Russiaб the stock market is represented in a mixed form. At the same time, there are equal commercial banks, all of which have rights to deal in securities and non-bank investment institutions. The latter include hedge funds (private investment funds), non-bank investment organizations, depository and credit organizations, non-bank credit and deposit organizations. The authors come to the conclusion that the structure of the modern Russian securities market formally includes almost all the elements characteristic of highly developed stock markets. However, the degree of development of these elements is not so high. Special attention should be paid to the practice and structural organization of the stock market in developed countries such as the United States of America.   

 

 

Key words: shares, stock exchange, hedge funds, securities. .

 

 

 

 

 

Vergiles Yelena

Andreyevna, 

Zybinskaya Regina

Ruslanovna,

Sancha Valeriya

Sergeyevna 

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Prospects for the Development of the National Economy of the Russian Federation

         Abstract    
  The nature of economic growth, the country’s competitiveness in the world market and its national security today are not determined by the amount of physical resources, but by how effectively society can create and use the intellectual factor, innovation activity and innovation processes in general. The article discusses the prospects for the development of the national economy of Russia. The authors name the measures that should be taken to develop the domestic industry and strengthen the economic partnership with the countries of Latin America, Southeast Asia and East Asia. Currently, the Russian authorities, together with the Republic of Belarus, have announced the creation of a national payment system, signed an agreement with Brazil on the import of meat products to Russia etc. The experience of foreign countries suggests that Russia can also develop under tough sanctions, but only with competent domestic socio-economic policies.
 

 

Key words: national economy, economic growth, sanctions, innovation processes

 

        Abstract           

Vorobyev Kirill

Aleksandrovich

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Interrelation of Administrative Offenses and Crimes
The article deals with the issue of the ratio of criminal and administrative liability, related offenses. Concepts investigated: crime, administrative offense, act, public danger. The distinction between a crime and an administrative offense must be made according to the degree of public danger of the act. The inclusion of the concept of criminal offense in criminal law is not scientifically sound. The correlation between crime and misconduct should be solved on the basis of strategic planning and the mandatory use of three types of forecasting: criminal law, forensic and administrative law. The ways of introducing new laws and decisions that bear problematic issues and stop the development of these areas are considered. The sizes of various types of punishment are compared, first of all the penalties established in the Criminal Code and the Administrative Code. The problem of reforming the legislation on criminal liability and responsibility for administrative offenses, generated by changes in socio-economic conditions and modern challenges in the fight against crime, leading to the phenomenon of new criminalization, is discussed. Considered on selected examples of legal technique of the formulation of criminal law and administrative law prohibitions.   

 

 

Key words:administrative offense, crime, misconduct, public security, legal entity, terminology

 

 

 

 

Gribanova Anastasiya

Sergeyevna

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On Defining the Notion of Ownership in the Protection of Ownership of Real Estate
           Abstract  
  The article deals with the specifics of judicial protection of property rights when applying the vindication protection method. The problems of the application of the limitation period for the reclamation of land plots from someone else’s illegal possession are analyzed. In particular, the issue of determining the time from which the limitation period begins to flow when protecting the ownership of a land plot begins to be considered and two approaches to determining the timing of the beginning of the calculation of such a period are being explored. The author makes an analysis of the relevant judicial arbitration practice and the positions of the higher courts. In addition, the article touches upon the issue of starting the calculation of the limitation period for claims for the protection of the right of state and municipal property due to the specificity of the ownership of land plots by public legal entities.
 

 

Key words: possession, reclamation from another illegal possession, vindication, land, real estate, land law, civil law

 

        Abstract           

Gromova Mariya

Fedorovna

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State Corporations as Subjects of Civil and Tax Law

This article is aimed at studying state corporations as one of the types of noncommercial legal entities. Their affiliation to the subject structure of civil and tax law is considered. Using the example of the Rosatom state corporation, the issue is analyzed of whether there is no obligation to submit to the authorized body reports on the activities performed by it, on the management team, on expenses and on the use of property. The author comes to the conclusion that today there is no single regulatory framework exercising external control over the activities of state corporations. It is noted that for more effective financial control it is necessary to expand the accountability of state corporations to the Federal Assembly of the Russian Federation, the State Duma of the Russian Federation and other bodies. The author considers it appropriate to approve regulatory documents, recommendations of a methodological nature, explanations on the preparation of financial statements of public corporations   

 

 

Key words: non-profit legal entities, state corporations, financial control, tax liability.

 

 

 

 

Guseva Olga

Nikolayevna, 

Sedova Natalya

Aleksandrovna 

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On the Issue of Trademark Use
           Absract  
  Despite the fact that the exclusive right to the results of intellectual activity and the means of individualization are sometimes called monopoly, nevertheless, it cannot be called unlimited. Today, registered trademarks are an effective tool for protecting the interests of legal entities and individual entrepreneurs. Moreover, in practice, there are cases when third parties use these marks without the respective permission of the right holders for their purposes. This article touches upon the use of a trademark, in particular, with the change of its individual elements in order to make it similar to another trademark and, as a result, more attractive to the consumer. This issue is considered in the aspect of limiting the powers of the right holder in order to respect the legitimate interests of other participants in civil turnover
 

 

Key words: right holder, trademark, exclusive right to trademark, verbal name.

 

        Abstract           

Dovbnya Vladislav

Aleksandrovich

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Some Theoretical Aspects of Bringing a Legal Entity to Administrative Responsibility

This article analyzes the concept of guilt of a legal entity that has committed an administrative offense. The author identifies certain problems of the legal regulation of the institution of administrative responsibility in the context of the development of administrative and tort legislation. The author comes to the conclusion that, nowadays, legal regulation of the administrative responsibility of legal entities is not exhaustive and does not take into account the main doctrinal points on this issue. It was shown that, as a rule, a legal entity is represented in the form of a collective of people, therefore, it is hardly possible to establish the guilt as their mental attitude to a perfect administrative offense and the corresponding consequences. The author concludes that the guilt of a legal entity in committing an administrative offense will be determined by the guilt of the head or official   

 

 

Key words: administrative responsibility of a legal entity, administrative and tort law, doctrinal approach

 

 

 

 

Zabolotnov Aleksandr

Alekseevich 

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Correlation Between the International and National Tax Law
           Abstract  
  This article analyzes the key moments of the correlation between the international and national tax law. The concept of tax and legal regulation of any state is comprised of the interstate and international field of right. The author provides an accurate definition to these terms, finds interrelation of the two legal institutes from the point of view of the subjects of this field and with the help of the most widespread approach which is based on a priority of standards of international agreements over provisions of the national legal system. The author comes to the conclusion that modern tax legal relations cannot consist only of norms and standards of the international or national (interstate) law. At the same time, their interlacing and even interpenetration render a positive effect both on the state taxation system and the international system of taxes and fees
 

 

Key Words: tax law, international tax law, international agreements, international law.  

        Abstract           

Kolmychek Polina

Igorevna, 

Chernov Yuriy

Ivanovich 

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Some Aspects Related to Petty Theft in the Criminal Law of the Russian Federation

This article discusses some aspects related to petty theft in the Criminal Code of the Russian Federation. The article discusses various problems of responsibility for petty theft committed after bringing a person to administrative responsibility for such an act. It also considers the objective and subjective signs of petty theft, which entails criminal liability. The authors state that the main problem leading to the ambiguity of administrative prejudice in criminal law is focusing precisely on the multiplicity of the committed act in the form of administrative offense which, in turn, greatly enhances repression. Therefore, when assessing the degree and character of public danger of an act, the degree of public danger of the subject of this act is not taken into account. The authors give their position on petty theft and propose measures aimed at improving this criminal law norm   

 

 

Key words: petty theft, criminal law, administrative law, administrative prejudice, criminal policy, liberalization of criminal policy

 

 

 

 

  

Korneva Diana

Aleksandrovna, 

Arkhireyeva Anastasiya

Sergeyevna

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Some Features of License Revocation from Credit Organizations in the Russian Federation

         Abstract    
  This article defines the causes of license revocation from credit organizations by the Central Bank of Russia. The author characterizes the procedure of license revocation from banks and shows the consequences of license revocation from credit organizations. At present time, many risks connected with operations on deposit into bank accounts for clients of credit organizations. For example, according to statistics published by the site of the Central Bank, during the last ten years 463 banks have lost their right to banking activities. Every year such amount of banks increases many times. The article highlights both imperative and dispositive grounds of license revocation by credit organizations by the Bank of Russia. The author defines the rules of citizens’ behavior in the case of license revocation by the Central Bank to protect their assets.
 

 

Key Words:  Central Bank of the Russian Federation, credit organizations, license, revocation, bankruptcy

 

        Abstract           

Mazepa Anastasia

Sergeyevna

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Principle of Publicity of Local Self-Government  

The article describes the principle of publicity of local self-government. It touches upon the foundations of democracy, which are implemented through transparency. In practice, the principle of transparency is manifested in the openness of the organization of local self-government, public awareness, involvement of citizens in local affairs. The constitutional consolidation of local self-government is based on the openness of public authorities in the Russian Federation. The range of issues related to the competence of local self-government is defined. Local self-government is separate from the state power and independently in the solution of the questions of the questions of local value carried to competence. The article lists the list of powers and responsibilities of local authorities. The forms of transparency in local self-government bodies are named. The application of the principle of transparency is expressed in the establishment of the necessary conditions for the participation of citizens in the control of the municipal authorities, in the solution of local issues. The principle of transparency is implemented by creating the necessary conditions for the participation of citizens in the control of the work of municipal bodies, decision-making on local issues. The principle of transparency is implemented through openness in the activities of local governments, accountability to the population, which contributes to the activity of citizens in the implementation of local government.   

 

 

Key words: principle of publicity, local self-government, population, issues of local significance.

 

 

 

 

Manyutina Viktoriya

Vitalyevna

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Disciplinary Liability of State Civil Servants

     Abstract        
  This article analyzes the provisions on disciplinary liability of civil servants. The relevance of the research topic is mostly determined by the public and social nature of the activities of public civil servants, which is predetermined by their official status. The decisions and actions taken by them always influence the quality of life of the general population. Disciplinary offenses committed with the use of official position may affect both the spiritual and material well-being of the people. The main duty of civil servants is to serve the state and society, to provide high-quality communication between the population, as the main source of power in the Russian Federation, and government bodies. A qualitative and quantitative increase in disciplinary offenses in the public service, as evidenced by numerous news reports, contributes to reducing the authority of the state and causes distrust to the entire system of government of the country. The limited nature of the activity and its formally established character indicate that civil servants cannot enjoy freedom in the sense that we are accustomed to investing in this concept (overcoming external phenomena, events that subordinate us and our will to ourselves). That is, entering into the position of a civil servant, a citizen consciously and deliberately limits the freedom of their actions and agrees to subordinate their own interests to the interests of the state and society.
 

 

Key Words:liability, disciplinary liability, civil servant, offense, law.

 

        Abstract           

Nezhenets Olga

Valeryevna

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On the Issue of Electing the Head of the Municipal Formation by Competition 

This article touches upon studying the process of electing the head of a municipality, changing the order of elections and the resulting consequences, since the use of the “competitive method” contradicted the established local traditions in many municipalities. The aim of the scientific work is to study of the competitive selection system and to identify the principles of empowering candidates and the work of the competition commission. Supporting the introduction of a competitive model for electing the heads of a municipality of one-third of ordinary citizens and a significant part of municipal representatives gives reason to talk about legitimizing this method of forming executive bodies of local self-government among the population. However, the value of the procedures under consideration should not be considered final. It is necessary to constantly maintain a balance between the processes of centralization and decentralization and choose those options that do not contradict the composite characteristics of local self-government   

 

 

Key words:  acompetitive method, municipalities, Constitution, local government, subject of the Russian Federation, democracy, state, national representation, regional normsetting.

 

 

 

 

Nekrasova Viktoriya

Vladimirovna

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Administrative Liability of Minors

         Abstract    
  This article discusses the basic concepts and features of administrative responsibility of minors. The authors names the laws that regulate the legal status of minors and the most important social relations. The article presents the types of administrative penalties and educational measure that apply to minors and the conditions under which the teenager cannot be brought to administrative liability. The paper examines the features of administrative and legal status of minors. On the basis of the analysis, the author justifies the necessity to make certain changes to the current administrative legislation.
 

 

Key words: minors, administrative law, administrative responsibility, punishment, offense.

 

        Abstract           

Pashnin Vladislav

Vadimovich, 

Khristenko Igor

Nikolayevich 

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International Legal Protection of Copyright 

Copyright and intellectual rights are inseparable from civil law relations. Intellectual property, as an object of civil rights, is affected by copyright infringers and stresses the need to improve the mechanisms for its protection. Today, the World Intellectual Property Organization and the World Trade Organization are called upon to deal with intellectual property issues in international law. The authors note that a considerable number of international legal acts have been adopted for the protection of copyright, but it does not solve the issue of the existing collisions and gaps. Transfer of copyright to works could be an example, as the international treaties rarely touch upon this issue. It is necessary to regulate the copyright and intellectual rights on the Internet which will prevent its violation   

 

 

Key words: copyright protection, international legal protection, protection of rights, intellectual property, institute, WIPO, author, copyright, regulation.

 

 

 

 

Poshina Margarita

Aleksandrovna

 Читать статью:

Effective Public Communications in the Public Relations System

         Abstract    
  The article discusses the role of public communications between public and state institutions. PR is a system of informational, analytical, procedural and technological activities that are aimed at harmonizing relationships within the project, as well as between its participants and the external environment in order to successfully implement it. It is noted that profile performances are characterized by materials of different genres and any topic, but should be directly related to the profile of the activities of a public authority or organization. The author concludes that PR texts that relate to certain areas of PR activity may have different stylistic and structural and semantic features, which is determined by their discursive specificity, pragmatics and intention. But, despite the differences, PR-texts in the conditions of PR-communications are aimed at optimizing communication links between the basic subject of PR and its target audience.
 

 

Key words: society, communications, public relations, oratory, public speaking

   

        Abstract           

Prikhodko Igor

Aleksandrovich, 

Fedin Denis

Igorevich

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Priority Directions of Development of Innovative Activity in Rice Growing of Krasnodar Krai 

In this article, the authors study the priority direction for the development of innovation in rice cultivation of Krasnodar Krai. It is noted that rice production directly depends on financial, economic, social factors aimed at improving the sustainability of market relations in the sphere of production, consumption, distribution and exchange of rice grain, products that appeared during the processing. The authors conclude that the creation of a regional technical stock will lead to the activation of innovations in the cultivation of rice. The presence of a scientific institute will allow speeding up the process of introducing various achievements of science into agrarian production. On this basis, it is possible to solve economic and social problems more effectively at different managerial levels. All this provides the basis for increasing the ability to compete in rice growing, to improve the provision of the local population with this type of product.   

 

 

Key words:  rice growing, priority direction, efficiency, innovation, productivity.

 

 

 

 

Romanko Vadim

Igorevich

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Topical Issues of Legal Regulation of the Internal Affairs Bodies (Police) Activities

         Abstract    
  The article touches upon the issues of legal regulation of the internal affairs bodies (police). The concept of the system of law enforcement agencies is analyzed. The author considers what legal documents the law enforcement system is based on. The article also analyzes the problems faced by the law enforcement system at the initial stage of reforming the Ministry of Internal Affairs. Since the adoption of the law on the police, many errors, including duplication and contradiction of some legal norms, have been corrected. Normative legal norms should be created and adjusted in accordance with the interests of the majority of citizens of different strata of the population. That is why a balanced approach should be taken when adopting or amending legal instruments, and a reform should be carefully considered and prepared. The personnel apparatus, which must be formed both legally and meet certain moral standards, plays an important role in the system of law enforcement agencies.
 

 

Key words: legislation, legal acts, police.

 

        Abstract           

Strukova Tatyana

Aleksandrovna

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On the Issue of Tax Benefits in the Field of Agriculture

The article touches upon the analysis of the main existing benefits for agricultural producers. The authoe describes the role of agriculture in a market economy, determines the nature, content and types of taxes and gives the classification of special tax regimes. The article focuses on the single agricultural tax which acts as an effective tax mechanism that can take into account the peculiarities of agricultural production. The advantages of the single agricultural tax are considered in detail, the statistics of taxpayers applying this tax regime are given. Based on the analysis, it is proposed to introduce a certain number of measures that will contribute to improving the application and mechanism for calculating the unified agricultural tax.   

 

 

Key words: surety, bankruptcy, obligation, third parties.

 

 

 

 

Shirinyan Artem

Vladimirovich

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On the Issue of the Conflict of Interests on Municipal Service

     Abstract        
  The issue of resolving and preventing conflicts of interest is a component of the corruption prevention policy. This is expressed, for example, in the reflection of the terms “personal interest” and “conflict of interests” both in anti-corruption legislative acts and in the legislative base on municipal service. At this stage, not only the necessary legal categories have been made, but there is a set of specific mechanisms for resolving conflicts of interest. It should be borne in mind that the personal interest of a municipal employee may also arise in cases where other persons, for example, relatives of a municipal employee, can benefit. In order to determine the circle of persons whose benefit the personal interest of the municipal employee may be associated with, the expression “relatives or other persons with whom the personal interest of the municipal employee is connected” is used. Under these definitions of a conflict of interest, there are many specific situations in which a municipal employee may be involved in the course of his or her duties.
 

 

Key Words: conflict of interests, municipal service, corruption

      

 

 

 

 

 

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