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Abayev Dzhamal Abdulgalimovich, Сheburakhina Aleksandra Andreyevna, Chernov Yuriy Ivanovich Read the Article: On the Issue of Taxes on Horticulture |
Abstract | ||||||||||||||
| The article gives a definition and a brief description of the horticultural non-profit association as the most common form of organization of collective horticultural activities. The article presents an analysis of the taxation system used in the process of horticultural activities. The article gives characteristics of the taxes applied to horticultural non-profit partnerships (property taxes, land taxes, taxes on public land in a horticultural non-profit association, personal income taxes, and, in some cases, water taxes), which are paid by contributions of the participants in the partnership. The article discusses the procedures and terms for the payment of taxes, including preferential tax treatment for certain groups (Heroes of the USSR and Russia, full holders of the Order of Glory, citizens with disabilities etc.). In addition, the article defines the procedure for filing tax declarations on every tax applying horticultural activities. | |||||||||||||||
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Key Words: taxes, taxation, horticultural non-profit partnership, garden and cottage plots, tax incentives |
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Abramov Nikolay Viktorovich, Yushko Aleksandr Viktorovich |
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| This article considers the economic basis of local self-government, defines the economic basis of local self-government in a narrow and broad sense. The concept of municipal property in legal, economic and social aspects is considered. There contains the concept of the local budget. The problem of the lack of funds of local budgets as well as the problem associated with the economic dependence of municipalities on other levels of government in the Russian Federation. The author comes to the conclusion that the economic basis of local self-government is one of the fundamental parts of local selfgovernment, without which the activities and existence of municipalities are questioned. In this regard, the municipalities should receive due attention from the state, aimed at the development and improvement of their activities. |
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Key words: economic basis of local self-government, municipal property, municipal budget (local budget), local self-government |
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Arkhireeva Anastasia Sergeevna, Pozdnyakova Elena Yurievna, Yushko Alexander Viktorovich Legal Basics of the Implementation of the Municipal Order in the Russian Federation |
Abstract | ||||||||||
| This article is devoted to the basics of the implementation of the municipal order in the territory of the Russian Federation. The authors reveal the definition of a municipal order, identify the constituent stages of its implementation and reveal their essence. Also in this paper there are main ways of placing the municipal order, it is analyzed which of them is the most popular in the Russian Federation today. The main goals of the article are to analyze what the municipal order is and what the main stages and methods of its placement in Russia are. In the end of the article, the authors draw conclusions about placing orders through tenders and substantiate the view that the method of placing municipal orders by means of organizing municipal purchases through information systems has the greatest popularity at the moment | |||||||||||
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Key words: municipal order, implementation of municipal order, ways of placing a municipal order, bidding, without bidding, e-purchases. |
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| Abstract |
Arkhireeva Anastasiya Sergeyevna, Sheudzhen Artur Aliyevich Read the Article: |
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| This article is devoted to the role of audit in the regulation of enterprises with different forms of ownership, operating in a modern market economy. The article presents the classification of not only the forms and types of audit, but also the possible users of this tool of economic and legal regulation. The mutual dependence of the forms of audit on the category of potential users, possible mechanisms of impact on the functioning of enterprises, ways of using the results of the audit by various government agencies for the proper execution of the state budget and the suppression of those activities of enterprises that may be outside the legal field. The article reveals the content of the concept of audit, its goals, functions, role in improving the financial condition of enterprises if the audit customer is an interested person. In addition, the role of audit in the formation of business reputation of legal entities is shown, which, in turn, is reflected in the expansion of the base of counterparties. |
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Key words: audit, auditor, user of audit, legal regulation of economic activity of organizations, efficiency of audit. |
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Akhidzhak Diana Barichevna Read the Article: On the Issue of the Provision of Public Services by Local Self Govern-ments Contract |
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| This article deals with the issue of the provision of public services to the population by local governments. The author studies the problems associated with the provision of public services by local governments, explores the theoretical rationale for the nature of public services, and also describes the needs of the population when, at the request of applicants, the local government is interested in providing public services. The author also notes what kind of services within the limits of its authority it can provide in connection with these needs, taking into account their qualitative characteristics and comparing them with finance capabilities. In addition to all the above, the author considers some shortcomings that exist in the current system of local authorities providing municipal services to the population, and, after examining them, proposes a number of specific measures for their improvement, which are most effective and able to eliminate such imperfections. | |||||||||||
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Key Words: public services, local self-government, municipal services, municipal budget. |
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| Abstract |
Bazayeva Anastasiya Andreyevna |
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| The modern development of society is characterized by a tendency to increase the impact of scientific processes on various social spheres. The intensification of scientific research, their global character and the increasing complexity of modern scientific problems give rise to different opinions about science and the prospects for its further development. In view of this, there is a visible need for concretization and a hard study of the social conditionality of scientific creativity. The author comes to the conclusion that the role of human personality in the development of new knowledge indicates the need to revise the theory of scientific creative process. The scientific process that presupposes unity in certain forms of innovation and continuity can be described solely by taking into account the interaction of cognitive structures in the process of cognition and the subsequent use of scientific knowledge and the interaction of cultural value orientations. The scientific and cognitive activity itself today can be understood directly in understanding the place and role in the process of scientific knowledge of the subject of knowledge, i. e. it must be interpreted to the level of the categorical apparatus of science |
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Key words: science, creativity, cognition, scientific creativity, scientific and technical creativity, creative thinking, insight, intuition. |
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Belokon Yekaterina Sergeyevna On the Issue of the Quality of Legislative Techniques in the Tax Field |
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| This article draws attention to current problems and shortcomings of modern tax legislation, which, as a rule, manifest themselves in the process of application of norms and scientific analysis. Some of them are, for example, a number of technical, linguistic and editorial inaccuracies in the creation and adoption of the Tax Code of the Russian Federation; inconsistency of the current tax and other branches of legislation; the existing inconvenience of the conceptual apparatus which is used exclusively within the framework of a separate law; cumbersome and inconsistent standards; lack of a system of general principles of taxation; the introduction of taxes that do not have economic and legal arguments, the absence of references to the constitutional basis of the tax to be established (tax). The reasons are considered and possible ways and ways of overcoming the revealed imperfections of the legal (legislative) technology in the tax legislation of Russia are proposed | |||||||||||
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Key words: legal technique, legislative technique, Tax Code of Russia, tax legislation, tax system. |
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| Abstract |
Blok Yuriy Aleksandrovich, Esmer Metin Read the Article: On the Issue of Offenses of Economic Entities as a Result of the Application of a Business Fragmentation Scheme Using the Legal Institution of Interdependent Persons |
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| Currently, many large organizations are trying to avoid paying taxes or at least somehow reduce the tax burden, and often do so illegally, thereby causing genuine interest among tax and law enforcement agencies, as a result of which they come with a check and identify fraud offenses and sometimes of crimes. In this article, the authors consider the most frequent and legitimate offenses committed by business entities, resorting to vesting the executive body with their relatives, drawing them as founders, directors, general directors, commercial directors, creating individual entrepreneurs with further registration on the above-mentioned citizens and splitting the business in order to reduce the tax burden. By analyzing the regulatory legal acts, judicial practice and committed offenses, the authors developed and proposed recommendations that can serve as a weighty argument in the absence of controllability, affiliation and interdependence for regulatory bodies. According to the authors, their practical application will help the business entity to remain within the legal field, or, at least, take into account typical mistakes in the field of tax legislation and not repeat them in their activities |
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Key words:business entity, interdependent persons, corporate income tax, simplified taxation system. |
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Burnashkin Vladislav Aleksandrovich On the Issue of the Legal Position of the Authorized Bank and Bank with the Right to Open Escrow Accounts for Calculations Under Contributions for Participation in Equity Construction |
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| This article discusses the legal status of an authorized bank and a bank that has the right to open escrow accounts for calculations under equity construction contracts. An authorized bank is a new subject of legal relations connected with raising funds from citizens and legal entities for the equity construction of apartment buildings and (or) other forms of immovable property. But not every bank can become authorized. For this, it is necessary that it meets the requirements established by the Government of the Russian Federation and be included in the relevant list by the Bank of Russia. This novel led to a series of other changes in the legislation. The author of this article analyzes the objectives of introducing an additional participant into the legal relationship listed and the functions that authorized banks should exercise | |||||||||||
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Key words: equity construction, authorized bank, developer, bank account, escrow account, targeted use of funds. |
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| Abstract |
Gavrik Anastasiya Yevgenyevna Read the Article: On the Issue of Legal Regulation of a Dwelling |
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| In this article the author analyzes the problem associated with the lack of a written tenancy agreement between a tenant and a landlord. An important aspect that was considered in this article is the legal regulation of the activities of the landlord associated with the provision of rental housing to the tenant as well as a number of features of the conclusion of the contract of employment in writing. The requirements for residential premises and the tenancy agreement in accordance with the legislation of the Russian Federation are considered. The author comes to the conclusion that in the absence of a tenancy agreement, the tenant who uses the premises provided to him will not bear, in fact, any civil liability for the property which is located in the premises. Therefore, when providing premises for rent, the parties need to make a written contract of tenancy, as it can protect both the landlord and the tenant from unpleasant situations that may arise in future |
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Key words: contract of tenancy, landlord, tenant, residential premises. |
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Gagarina Kseniya Leonidovna, Glinshchikova Tatyana Vadimovna The Concept of Adjudication as an Alternative Method of Dispute Resolution in International Private Law |
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| Constantly changing world economic turnover leads to the emergence of new legal phenomena. One of such phenomena in the framework of alternative dispute resolution has become adjudication. This alternative method of resolving international civil disputes is inherent in the Anglo-Saxon legal system and is used to resolve conflicts in the field of construction. Domestic researchers have attempted to find the Russian-language analogue for the foreign term adjudication, which most fully reflects the essence of this method. It is customary to allocate legal and contractual adjudication. Analyzing the legal consequences of the adjudicator’s decision, it can be argued that it is compulsory until another decision on the matter will be made by a court or arbitration in a separate proceeding on the matter of the dispute. Within the framework of legal adjudication, the execution of the decision is ensured by means of a mechanism for their enforcement by the court. The enforceability of the decisions rendered in the course of contractual adjudication is ensured by the agreement on adjudication itself. It is proposed to include this institution in the Russian legislation and to develop the main provisions on the basis of which it would be possible to apply it in practice. | |||||||||||
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Key words: international commercial dispute, alternate way of dispute’s solution, adjudication, international commercial arbitration, adjudicator. |
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| Abstract |
Gagarina Kseniya Leonidovna, Glinshchikova Tatyana Vadimovna Read the Article: On the Issue of Negative Aspects of Nediation in the Russian Federation and Ways of Their Overcoming |
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| Mediation originates in the countries of the Anglo-Saxon legal system. In the 80-ies of the 20th century mediation is widely recognized in continental Europe. Such popularity of this alternative method of dispute resolution creates the need for a new profession-mediator. In recent decades, the movement of mediators has gained great support, both in government agencies and on the side of the public. In Russia, mediation is given less attention than in European countries. In the domestic doctrine, there are two approaches to understanding the mediation procedure. Supporters of one of them propose to create special mediation centres located in each region. The proponents of the other approach are categorically against the mandatory mediation procedure, as it contradicts the voluntary approach in the definition of this institution. The article analyzes the features and peculiarities of mediation in Russia, its advantages over litigation. The article highlights the shortcomings in the legal regulation of the mediation procedure in accordance with the current Russian legislation |
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Key words:pre-trial order, conflicting parties, mediation agreement, conciliation, mediator. |
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Gedz Yuliana Vladimirovna Material and Legal Regulation of Non-Contractual Cross-Border Obligations |
Abstract | ||||||||||
| The value of multilateral international agreements in the field of non-contractual cross-border obligations has significantly increased. In particular, various international organizations are making efforts to standardize various substantive rules in this area. In this regard, the author aims at finding out how sufficiently the material and legal regulation of non-contractual cross-border obligations is. When considering material support in the context of regulating non-contractual cross-border obligations, one can conclude that the substantive legal regime of compensation for harm is peculiar: limiting compensation in terms of volume, limiting compensation in time, advantage of unified material standards, absolute responsibility of the harm-doer, system of security measures. In addition, there is insufficiency of international legal sources containing unified substantive rules on effectiveness to the regulation of cross-border non-contractual obligations. There is also a problem in choosing the appropriate convention for a particular situation | |||||||||||
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Key Words: substantive regulation, non-contractual cross-border obligations, substantive rules, conventions, substantive regime, requirements, delicts, harm, sources, air conventions, maritime conventions, transport conventions. |
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| Abstract |
Gnativ Lev Dmitriyevich, Prikhodko Yelena Grigoryevna, Chernov Yuriy Ivanovich Read the Article: Procedure for Consideration of Tax Disputes by Arbitration Courts |
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| This article examines the norms of current legislation that regulate the procedure for resolving tax disputes by arbitration courts. The authors reviewed the main problems arising in the process of resolving emerging tax disputes by arbitration courts and the assignment by them of tax sanctions to guilty taxpayers. The peculiarity of the process of resolving tax disputes is the presence of an obligatory pre-trial procedure for settling a conflict between an organization or an individual entrepreneur and a tax authority. Although this circumstance reduces partly the burden on the system of arbitration courts, it nevertheless creates some obstacles in achieving effective and timely resolution of tax disputes. On this basis, the authors analyzed both the positive sides of the pre-trial procedure for resolving a dispute, as well as the negative ones, with the subsequent deducing of the problem and its solution. |
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Key words: arbitration courts, tax law, tax dispute, court, judges. |
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Diordiy Sofiya Yuryevna, Chernov Grigoriy Yuryevich, Chernov Yuriy Ivanovich Read the Article: Questions of Application of the Uniform Agricultural Tax in Krasnodar Krai |
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| This article reveals the general concept of the tax system under which many experts understand the totality of taxes of different types, in the construction and calculation of which certain principles of tax law are implemented. In accordance with the current tax legislation, the following tax regimes are applied for agricultural producers: general taxation system and Unified Agricultural Tax. There is also a simplified taxation system which is a special procedure for paying taxes and is aimed at small and mediumsized businesses. In order to understand the category being studied, the article provides an assessment of above mentioned tax regimes in terms of their use for agricultural organizations in Krasnodar Krai. As an example, a comparative table is given which contains data on each special regime, on their level of tax burden. The advantages and disadvantages of the transition to the United Agricultural Tax are formulated. | |||||||||||
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Key Words: Unified Agricultural Tax, taxation, agriculture, commodity producer. |
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| Abstract |
Dmitrieva Varvara Anastasovna Problems of Qualifi-cation of Legal Concepts Regarding Collisional Rules |
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| At the present stage of development of private international law, one of the main objectives of the industry is to streamline relations that go beyond the jurisdiction of one state. Given that no state “voluntarily” changes its legal system in favour of another, private international law is a kind of a “compromise” for foreign states. On the way to the normal implementation of its tasks, this complex legal system is faced with the problem of qualification of the concepts of conflict rules, the actual circumstances of which are in the legal field of different states. In this article we will reveal the content of this problem and ways to solve it. The aims of this study is theoretical and practical analysis of legal qualification in international private law when solving private legal disputes complicated by a foreign element |
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Key words: conflict of laws rules, private international law, applicable law, establishment of the content of foreign law. |
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Yeftimiadi Georgiy Mikhaylovich, Chizh Alina Aleksandrovna Read the Article: Institution of Pledge in Civil and Tax Legal Relations |
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| The article is devoted to the analysis of the institution of pledge in civil and tax legal relations. The concept, the object, subjects, grounds for termination of the collateral relationship are designated. There was shown the reception of the norms of tax law from civil law. In his work, the author identifies several significant differences of the pledge obligation, based on the current legislation of the Russian Federation and is guided by judicial practice. There was made the provision for the introduction of an extrajudicial procedure for the sale of the pledged item based on the agreement of the debtor with the tax authority. The features of the pledge legal relationship in the tax legislation for ensuring the fulfilment of the tax obligation of the pledger are disclosed. The order of disposal of property encumbered by the tax authority is determined. The significance of this institution is expressed in the stability and sustainability of tax legal relations. Currently, the debtor of its obligations considers the pledge one of the most reliable ways to prevent negative consequences caused by the non-fulfilment or improper performance | |||||||||||
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Key Words:mortgage, way of securing obligations, tax organ, taxpayer. |
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Zadorozhnaya Kristina Andreyevna International Mechanisms for Settlement of Investment Disputes |
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| The international public law instruments for regulating investment relations have been actively developing for more than half a century. The purpose of this article is to study the mechanism for settlement of investment disputes, as well as to analyze various procedures for settlement of international disputes, including bilateral and multilateral international treaties. States have the right to resolve investment disputes arising between states and foreign investors; for this purpose, a special international institutional mechanism has been created for their settlement, which is an important guarantee for the protection of foreign investments. The relevance of this topic is that the number of lawsuits filed with the national courts of countries, international arbitration bodies, and the International Center for the Settlement of Investment Disputes is growing every year. International legal regulatory mechanisms regulate the process of state support of investors by international agreements. |
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Key words: international law, international relations, international investment disputes, international agreements, international organizations. |
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Zaytsev Vyacheslav Vladimirovich Unauthorized Cons-truction as a Way of Acquiring Ownership of a Land Plot |
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| Today, the institution of unauthorized construction affects a wide range of subjects—from the state to private individuals. However, civil legislation still has certain contradictions. The author considers the unauthorized construction as a way of acquiring ownership of a land plot. The author concludes that the recognition of ownership of an unauthorized construction is a financially costly and time-consuming process which includes a legal analysis of the existence of a legal basis for the recognition of ownership of an immovable object, as well as technical analysis—the implementation of forensic construction expertise establishing health and the life of the person who built the object, and deviations from the project documentation.. | |||||||||||
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Key words: unauthorized construction, unauthorized building, ownership, building license |
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Zvyagin Andrey Yuryevich Signs an Criminal and |
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| The article is devoted to topical issues of the theory of the subject of a crime in the criminal law of Russia, the specifics of determining the characteristics of a special subject of a crime and the significance of highlighting the characteristics of a special subject in specific elements of a crime in properly qualifying a crime. Signs of a special subject relate to the characteristics of the person of the guilty person, e. g. marital status, military duty, position at work or work or service. The author comes to the conclusion that, under a special subject of the crime, a person should have, along with age of criminal responsibility and sanity, an additional legal feature or signs provided for in criminal law or directly derived from it and limiting the subject composition in terms of criminal liability. |
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Key words: special subject, identity of the offender, age of criminal responsibility. |
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| Abstract |
Ivantsov Nikita Vladimirovich |
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| The article is devoted to the issues of mandatory works as a form of administrative punishment. In the work much attention is paid to the differences in compulsory administrative works. There were identified and justified the need for compulsory works as a type of administrative penalty. Based on the present study, the author proposes to identify categories of violators of administrative violations, the main characteristics of such violators are formulated. Mandatory works are to be performed by an individual who has committed an administrative offense, when he is free from his main job, service or study, while he is free of charge for socially useful work. The article cites the types of penalties for administrative violations. Attention is paid to those who execute punishments, as well as their duties. The article also discusses who should not apply mandatory works. There was considered the restrictions on the performance of mandatory works. There was considered the terms of mandatory works for adults and minors. There were presented the punishment for evasion, refusal or non-appearance of a person from performing compulsory works, as well as the punishment for repeated administrative offenses. There was considered the basic process of legislation on administrative offenses. |
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Key words: compulsory works, administrative offences, penalty, legislation. |
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Ivanchik Igor Sergeyevich, Chernov Yuriy Ivanovich Administrative Liability of Legal Entities for Violation of Advertising Legislation |
Abstract | ||||||||||
| In this scientific paper the authors consider the administrative responsibility of legal entities in the part of violations of the legislation of the Russian Federation on advertising and promotional activities as well as the analysis of borderline crimes in the Commission of administrative offenses and establish the degree of public danger of such illegal acts. The purpose of the work is a comprehensive study of the application of administrative responsibility to the subjects of advertising legal relations by state bodies for violations of legislation on advertising. Because the legal regulation of advertising activities is currently at the initial stage of its development, there are numerous practical problems in the application of the rules on advertising. Therefore, the relevance of the research problem is due to the objective need for a comprehensive theoretical coverage of the problems of administrative responsibility for violations of the legislation of the Russian Federation on advertising in the light of the formation of administrative and judicial practice of the new administrative Code of the Russian Federation as well as the forthcoming reform of the legislation of the Russian Federation on advertising. | |||||||||||
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Key words: : administrative responsibility, advertising, offenses, crimes. |
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| Abstract |
Ignatochkina Darya Dmitriyevna Read the Article: |
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| In this article, the author examines the features of the election of the head of the municipality in a competitive manner. For a complete study of the issue, the process of appointing a head on the basis of a competition is explored, and the concept of the head of the municipality is given. The article is also devoted to the study of the problem of using a competitive mechanism in the formation of local governments in modern Russian municipal practice. The author considers the advantages and disadvantages of the competitive procedures application when filling the posts of head of municipalities. It is noted that the competitive mechanism does not contradict the principles of municipal democracy, provides the necessary depth of feedback with the population, the accuracy of management and the self-governing system stability. The main features of the competitive method of election are presented; the advantages and disadvantages of this mechanism for electing the head of the municipality today are highlighted. |
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Key words: head of the municipality, representative body of the municipality, competition commission, local government. |
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Isayeva Lyudmila Arkadyevna, Savvin Aleksandr Aleksandrovich Read the Article: On Strengthening the Economy and Reviving |
Abstract | ||||||||||
| In the changed economic conditions, one of the most important strategic tasks is the revival of the domestic raw material base during the import substitution of raw tobacco. This is especially true in the Republic of Crimea, after its reunification with Russia. The objective need for the restoration and development of the tobacco industry in Crimea is due to a number of reasons, the main ones are: the presence of historically established traditions in tobacco growing, the need to increase rural employment, increase tax revenues to budgets of different levels and develop their own local tobacco production while reducing tobacco imports and increase its export output in order to provide smokers with high-quality tobacco products with reduced toxicity tobacco smoke. The authors come to the conclusion that the rational use of labor resources should be a decisive factor in the revival of the Crimean tobacco-growing, because of the high labor intensity of tobacco production, because 1.5–2.0 average annual workers and 3–5 workers on average during the growing season are spent on agricultural work on the cultivation, harvesting and post-harvest processing of a hectare of tobacco. This allows you to expand the amount of attraction to the work of the peasant farms of the Crimean Tatars of Bakhchisarai, Belogorsk, Simferopol and other districts, where valuable aromatic tobacco varieties were grown. | |||||||||||
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Key Words: tobacco raw materials, tobacco raw materials, smoking products, investment opportunities |
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| Abstract |
Lomakina Yekaterina Nikolayevna, Ochakovskiy Viktor Aleksandrovich |
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| The article examines the history of the development of disciplinary responsibility of civil servants in the Russian Empire. The types of disciplinary responsibility and the documents that define this responsibility are considered. It justifies the relevance of the study of the issue of the responsibility of civil servants in a historical aspect. The formation of the institution of disciplinary responsibility at various historical stages, including during the reign of Peter I and Catherine II, is considered. Various sources of disciplinary responsibility adopted at each of the periods under consideration are analyzed including: the decree “On obedience of all to the Senate and its Decrees”, “Table of ranks”, “Charter of decency”, “Decree on service”, “Penal Code of criminal and corrective punishments". The role of legal responsibility as the most important measure of law and order in the state is substantiated. The introduction of the concept of ”bureaucracy” and its legal regulation are revealed. Different types of disciplinary offenses and measures of responsibility for them are considered. |
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Key words: disciplinary responsibility, civil workers, officials. |
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Lyaschuk Anna Sergeyevna, Oblitsov Vladislav Albertovich The Issues of Legal Regulation of Transnational Corporations Activities |
Abstract | ||||||||||
| The economic factor occupies perhaps one of the most important places in the life of a single state. Today, the national economy of one state is closely intertwined with the economic life of other countries. The modern interstate economic space is developing rapidly, which generates a lot of discoveries in its field. Transnational corporations are the actual subject of modern interethnic and interstate relations. Regulation of the activities of TNCs is far from perfect, and therefore the issues of the transnational corporations status are reflected in the article. The authors address the issues of a single definition for TNC and its main features, as well as the problem of the lack of a unified legal regulation of transnational corporations. In conclusion, the authors make substantiated conclusions and propose solutions to pressing problems | |||||||||||
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Key words: economy, economic entity, corporations, enterprises, transnational corporations, home countries |
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Naumov Roman Borisovich, Mandzhekov Viktor Andreyevich Read the Article: Influence of Mass Media on Electoral Behavior and Spreading of Information in Society |
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| This article analyzes the problems of influence on electoral behavior by means of mass communication. The process of development of the concept of electoral communication of the outstanding scientist-sociologist Paul Lazarsfeld is studied. The article describes the stages of the scientist’s work and the main directions of his activity. The development of his views on this problem as one of the theorists of political communication is considered. The further change of his thesis in communication studies is studied. A study of the possibility of applying the concept of a two-stage flow of information in order to study the impact of new means of communication, especially the Internet was made. Paul Lazarsfeld showed through his research the credibility of electoral communication and identified the causes of changes in people’s behavior in the spreading of information providing mechanisms for such changes. Thus, the article demonstrates the relevance of its methodologies in electoral campaigns and political communication studies at the present time |
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Key words:PR, mass media, theories of mass communication, electoral behavior, political communication, QMS, Internet communication, methods of electoral researches. |
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Mironova Darya Aleksandrovna, Mikholap Mikhail Vladimirovich, Enokhov Ivan Antipovich Correlation Between Seizure of Property in Civil Proceedings and Suspension of the Accounts of Taxpayers |
Abstract | ||||||||||
| This paper examines the correlation between seizure of property in civil proceedings and suspension of operations on the accounts of taxpayers. The authors raise a question that the notion of seizure and of suspension of operations on taxpayer accounts are not identical. To solve this problem, the article provides concepts and conditions that distinguish seizure from suspension. There were considered the cases of the abolition of seizure and suspension, the methods of their commission, the property that is involved in the imposition of seizure is objectified. It is noted that judicial practice shows that legal proceedings on the seizure of property can occur in various legal proceedings, thereby confirming the multi-sectoral nature. The article selected regulations governing the suspension of transactions on the accounts of taxpayers. The authors analyzed cases of suspension of operations on accounts of taxpayers by the bank in relation to individual entrepreneurs and organizations. | |||||||||||
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Key words:seizure, suspension, taxpayers, tax legislation, process, organization, individual entrepreneurs, declaration, taxes, tax authority, bank. |
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| Abstract |
Mosnaya Yelizaveta Igorevna Read the Article: |
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| This article discusses the main problems associated with such insufficiently regulated institutions of tax law as bail, tax relief and tax liability. The possible ways of solving these problems are analyzed as well as the most important issues related to the establishment of tax liability. Based on the study of the Tax Code, the Civil Code, the Code of Administrative Offences and other legislative acts it was found that the existence of a number of tax benefits is ineffective and unjustified and there are gaps in the legal regulation of relations related to bail. |
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Key words: bail, Tax Code of Russia, tax benefits, tax policy. |
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Neroba Darya Vladimirovna Friedrich Schelling’s Philosophical Ideas in the Context of Russian Philosophy |
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| The influence of German philosophy in the history of Russian philosophy of the 19th and 20th centuries formed two important tendencies. One was focused on the rationalistic direction and was drawn towards Hegel’s philosophy. The other was oriented towards the tradition of German idealism. The article discusses the influence of the philosophical system of Schelling on the Russian culture of the 19th and the early 20th century. The ambiguous role played by Schelling’s philosophy in the history of Russian philosophical thought is noted, direct and indirect influence of Friedrich Schelling’s philosophy on Russian thinkers. The author gives the views of Russian thinkers on the works by Friedrich Schelling. The author notes Vladimir Solovyev’s work The Meaning of Love written under the influence of Schelling’s philosophy, as well as agreement with the theophysical constructions of the German thinker | |||||||||||
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Key words: German classical philosophy, Russian philosophy, Russian philosophical thought of the 19th and 20th centuries, Russian Schellingians, theistic philosophers, philosophy of identity, philosophy of revelation. |
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Neshko Yekaterina Maksimovna Read the Article: Some Legal Aspects of the System of Necessary Conditions for Optimal Coordination of the Interests of the Foreign Worker and the Recipient Country |
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| The processes of global political, economic and cultural unification and integration that take place in most states have a direct impact on the state of the economy of states and recipients of labor migration, as well as directly affect the social system. Modern countries are covered by problems of a political and economic nature that are associated with migration processes, including labor, which necessitates a scientific and theoretical understanding of these processes. The author concludes that the system of necessary conditions for optimal coordination of the interests of the recipient country and migrant workers is a set of legal, economic, social and political conditions (factors) that contribute to the fullest implementation of the needs of the recipient country and migrant workers through a system of mutual rights, obligations and guarantees of their observance. The system of necessary conditions for reconciling the interests of migrant workers and the recipient country includes the constituent elements of the legal system of society in that part in which they regulate the relations of the recipient country and migrant workers. The system of necessary conditions for optimal coordination of the interests of migrant workers and the recipient country correlates with the system of the rights of society as a private and whole. |
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Key words: migration, country-recipient, migration policy, coordination of interests, migrant worker, labor migration, labor contract, foreign worker. |
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Oblogin Denis Dmitriyevich, Pavlov Nikolay Vladimirovich, Shirokaya Polina Alekseyevna The Problem of the Formation of the Institution of the Head of the Municipality |
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| This article examines the features of the election of the head of the municipality in a competitive way. There was analyzed the actual problems of the legal status of the head of the municipality. For a complete study of the issue, the process of appointing a head on the basis of a competition is studied and as well as residency requirements concept. The article deals with some problems of legislative consolidation of the legal status of the head of the municipality, the analysis of the provisions of regulations is given in this area. Possible solutions to the existing problems are proposed, the conclusion is made about the need to eliminate contradictions in the legislation as soon as possible. The article touches upon the possible reasons for which there may be problems with the election of the head on the post in the municipality. The authors analyze in detail both positive and negative aspects of the formation of the head of the municipality. | |||||||||||
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Key Words: head of the municipality, place of origin, residency requirement, local selfgovernment, features of the municipality |
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Oblogin Denis Dmitriyevich, Pavlov Nikolay Vladimirovich, Shirokaya Polina Alekseyevna Read the Article: Problems and Prospects of the Formation of the Institution of Intermunicipal Cooperation in Russia |
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| In this article, the authors consider a problem of development of intermunicipal cooperation in the Russian Federation and the types of intermunicipal cooperation, such as intermunicipal unions and associations. It is noticed that the least popular way of cooperation are the city agglomerations based on different types of connection between the kernel cities. The article discusses some issues of intermunicipal cooperation legislation. The authors give possible solutions of the existing problems and conclude that there is a need of the fastest elimination of contradictions in the legislation. The article also gives some examples of the municipal units practicing cooperation among themselves on the most important questions infringing on the interests of these units. The authors name possible reasons why the issues connected with the above-mentioned institute have emerged. |
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Key words: intermunicipal cooperation, agglomeration, union of science cities, municipal unit, association of local government. |
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Oganezov Edgar Maratovich Read the Article: The Legal Nature of Audiovisual Images Generated by a Computer Program |
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| This article discusses the problematic issues of legal regulation of relations connected with the creation and use of computer programs. The specific issues of the regulation of one of its elements, audiovisual images, are specifically considered. The author makes suggestions on separating this element of the program into an independent copyright object. In support of the proposed idea, the judicial practice of foreign countries is given, as well as the positions of some scientists. In addition, the authors simulates the situations that may arise in the absence of changes in the civil legislation of the Russian Federation indicated in the article. A norm is formulated that will allow the most correct determination of the nature of audiovisual mappings. It is also proposed to make appropriate adjustments to the legal definition of a computer program. | |||||||||||
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Key Words: ccomputer program, graphic interface, audiovisual image, copyright. |
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Ochakovskiy Viktor Aleksandrovich, Сheburakhina Aleksandra Andreyevna Administrative Regulation of Grain Markets in Russia (by the Example of Krasnodar Krai) |
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| The article discusses the place occupied by Russia and Krasnodar Krai in the international grain exports market. The article discusses mechanisms of regulation of grain markets by the government of the Russian Federation, especially grain exports. Particular attention is paid to the issue of increasing the capacity for the storage of grain and its transportation at reduced rates. The influence of the mechanism of state interventions on the market in the 2018-2019 agricultural year, as well as the possible introduction of export duties from July 1, 2019, are also discussed. The article also discusses the potential appearance of agricultural producers of Krasnodar Krai on the grain exchange, which should lead to improvements in their economic stability. The article further discusses ways of improving the domestic grain market by competent government regulation and support, for example: the development of necessary infrastructure (such as the creation of logistics centers, which should alleviate the current problem of lack of storage capacity for grains), and the removal of barriers to trade. |
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Key words: grain market, export, agriculture, government intervention, stock exchange |
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Pavlenko Yelizaveta Dmitriyevna, Chernov Yuriy Ivanovich Read the Article: |
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| The article discusses the main components, directions, issues and problems of determining the tax rate of land tax by municipalities of the Krasnodar Territory. The interaction of budgets of all levels was established, as well as the influence of the state on the levels of this tax rate. There was carried out the comparative analysis of the land tax rate of subjects of the region depending on the types of land. A direct connection has been revealed between the rates of this tax and the economic, cultural, social directions of development of a particular municipality, as well as demographic, territorial, climatic and other indicators. Benefits for the payment of land tax in various subjects of the Krasnodar Territory, both partially and in full, have been studied. The results on the dynamics of the land tax rate in the researched municipalities of the region were summed up. | |||||||||||
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Key Words:municipal budget, land tax, local budget, tax rate |
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Pavlov Nikolay Vladimirovich, Skladchikov Sergey Vitalyevich, Yashkina Zemfira Ilgarovna Legal Regulation of Cultural Institutions Management in Settlements |
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| In this article, the authors consider some aspects of the legal regulation of cultural institutions management in settlements. It is noted that cultural institutions receive real economic freedom in a positive and negative sense. The positive side is manifested in the fact that they defend their own version of economic and cultural and leisure activities, and the negative side is that there is practically no financial assistance from local authorities. The authors come to the conclusion that the problems of the field of culture are not fully resolved and it needs to be reformed as soon as possible. This field includes: participation in the development, revival and preservation of artistic folk crafts in the settlement, creating conditions for the development of local folk artistic traditional creativity, popularization, use and preservation of cultural heritage objects of local importance, which are located on the territory settlements, creating conditions for providing residents of the settlement with the services of cultural organizations |
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Key words: local self-government, culture, cultural activity, cultural institutions. |
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Panarina Yelizaveta Valeryevna |
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| This article discusses possible violations of official duties by public servants, which may entail various administrative and legal consequences. Depending on the seriousness of the offense, the circumstances of the act and the degree of guilt, legal measures of administrative responsibility are conditioned. The relevance of this topic is determined by the need to study the administrative responsibility of a public servant as a factor that has a certain effect on the effectiveness of his work. Also the responsibility of officials occupies the main place in the system of administrative responsibility, and in the current Code of Administrative Offenses of the Russian Federation, as a special subject, officials are indicated in more than one hundred articles. The object of this study are the civil servants themselves, and the subject of the study of administrative responsibility is the responsibility of the civil servant | |||||||||||
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Key words: administrative liability, civil servant, official, Russian Federation, penalty. |
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Pinchuk Svetlana Anatolyevna On the Issue of the Legal Nature of the Legal Positions of the Constitutional Court and the Supreme Court of the Russian Federation |
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| This article is devoted to the legal nature of the legal positions of the Constitutional Court and the Supreme Court of the Russian Federation. The subject of the research includes the legal positions of the Constitutional Court and the Supreme Court as independent varieties of judicial legal positions. Acquaintance occurs by representation of legal positions as opinion of the law enforcement agent which is expressed in acts of law enforcement. The goal is the study of the legal positions as a specific legal phenomenon in the Russian legal system. The legal position of the court is expressed in text form in the form of decisions, rulings or reviews. It is directly legally binding, if necessary, enforced. They can be considered a kind of law source in Russia taking into account the special nature of the judicial legal positions of the Constitutional and Supreme Courts of the Russian Federation, as well as the need to ensure the unity of judicial practice. The article deals with the phenomena in the legal system of the state, which do not cease to attract the attention of researchers and many legal scholars and, despite such an abundance of legal framework, the Institute of positions of the higher courts remains relevant today. |
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Key words: legal nature, legal positions, Constitutional Court, Supreme Court |
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Repukhova Darya Andreyevna Read the Article: Features of the Local Referendum in the Russian Federation |
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| The author considers the peculiarities of the local referendum in the Russian Federation. For a full study of the issue, the process of preparation for a local referendum in the municipalities of the Russian Federation is studied, and the concept of a referendum is given. The article uses data provided by the Central Election Commission of the Russian Federation on the holding of local referendums in the municipalities of the Russian Federation from January 1, 2018 to November 1, 2018. According to these data, 189 local referendums were held during this period, most of which were held on March 18, 2018, that is, simultaneously with the election of the President of the Russian Federation. In addition to this day, referendums were held on June 24 and September 9, 2018. The author examines in detail two referendums, namely the referendum on local time in the Volgograd region, held on March 18, 2018, and the failed referendum on the transfer of the capital of the Republic of Komi. Also in this article there are legal acts that regulate all issues related to the local referendum, the main stages of the referendum. | |||||||||||
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Key Words: : local referendum, problems of local referendum, holding of local referendum, representative body of municipality, Election Commission. |
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| Abstract |
Rud Ksenia Aleksandrovna, Chizh Alina Alexandrovna |
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| This article discusses the problems of interpretation of the provisions of the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and other legal framework which are connected to the taxation of real estate transactions. The problematic issues related to the taxation of real estate transactions are considered from a theoretical and practical point of view. The authors raise such problems as the basis and procedure of taxation of real estate. On the basis of the study, the authors propose to identify the legal and technical method of interpretation, gives its definition, formulates the main characteristics of the linguistic and legal analysis that make up the legal and technical method. There was shown the legal basis of tax law is shown. There was identified and substantiated the necessity of sharing the methods of legal and linguistic analysis in the process of interpretation article civil development of the Russian tax law in the part of taxation of property of citizens of the Russian Federation and foreign citizens. |
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Key words: tax, taxation, real estate, property, transaction, tax law |
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Sarana Yelena Valeryevna On the Issue of Election of the Head of the Municipality by Competition |
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| The article considers the issue of election of the head of the municipality which arose in the connection with recent innovations in the Russian legislation. There was given the review of some changes in the Federal Law No. 131-FZ On the General Principles of the Organization of Local Government of October 6, 2003. There were shown the advantages and shortcomings of the election of heads of the municipality by a “competitive” way. The purpose of this work is to analyze the judicial practice in territorial subjects of the Russian Federation and to reveal the interrelation of an order of election of the highest officials of municipal units on a competition with institute of direct elections. | |||||||||||
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Key words: municipal unit, head of the municipality, direct elections, judicial practice. |
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Severinov Denis Aleksandrovich Read the Article: |
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| The article is devoted to issues of state responsibility for the activities of officials. There was analyzed the concept of officials. Much attention is paid to the forms of liability, types of liability, the system of guarantees. There was revealed and justified the need for types of malfeasance. It is important to note that the responsibility of local governments and local government officials before the state occurs when the Constitution of the Russian Federation, the Charter of a particular area, and federal laws are violated. State responsibility to citizens is ensured by a system of guarantees, which implies: the responsibility of the government to representative bodies of government, disciplinary, civil and criminal liability, procedure of impeachment — making answerable for liability and judicial review of cases of senior officials of the state. Responsibility to the state is carried out only by a court decision, as well as in the case of violation of the law or improper execution of the transferred powers. Criminal responsibility may be borne by officials who carry out activities related to licensing, and may be liable under Art. 169 of the Criminal Code of the Russian Federation named Hindering Legitimate Business Activities. It is directly important that the intervention of the state and its joint responsibility shows the social orientation of state power |
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Key words: responsibility, state, activity, official |
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Titova Darya Aleksandrovna Read the Article: Problems and Features of Bankruptcy of an Individual Entrepreneur |
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| The article discusses the features of the bankruptcy of an individual entrepreneur and the problems that an individual entrepreneur faces when declaring them bankrupt. In addition, the most topical issues of the theory of Russian bankruptcy law and law enforcement practice were touched upon. This issue is relevant in that every commercial activity has a certain financial risk. In a certain period of time, the financial condition of an individual entrepreneur can be affected by such negative factors as a crisis in the economy and not entirely honest partners. So, it should be borne in mind that no individual entrepreneur is insured against a bankruptcy case, and one of the major factors in business activity is the responsibility of an entrepreneur to creditors when declaring bankrupt | |||||||||||
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Key Words: individual entrepreneur, bankruptcy, insolvency, legal regulation, debtor. |
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Trebushnyaya Valeriya Aleksandrovna, Chernov Yuriy Ivanovich Collection Orders: Correlation of Civil and Tax law problems |
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| Russian legislation defines the methods of withdrawal of funds without the order of the account holder. Issues related to such withdrawal of funds are regulated by various branches of law, for example, tax and civil law. However, this causes the need to distinguish between each industry limits. In this paper, the authorы carry out the ratio of collection orders in civil and tax law according to various criteria. The difference between the regulation of issues relating to collection orders in civil and tax law is observed, firstly, in the theoretical foundations. In addition, they differ in the method of legal regulation, due to the predominance of mandatory requirements in tax law and dispositivity in civil law. Differences relating the liability for non-performance of collection orders are analyzed as well. In the process of studying these issues the materials of the legislation of the Russian Federation, as well as the researches of scientists were used. |
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Key words: collection, collection orders, taxes, civil law, tax law. |
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Usenko Anatoliy Sergeyevich On the Issue of Improving Criminal Legislation on Fraud Associated with the Deliberate Non-Fulfillment of Contractual Obliga-tions in the Field of Entrepreneurial Activity |
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| The economic and social changes occurring in the Russian Federation have caused not only the development of social relations, but also the emergence of new socially dangerous attacks on property. Considering the current trend of the Russian criminal law policy, the allocation of a special composition of business fraud is quite reasonable. a crime should be considered committed in the sphere of entrepreneurial activity, if it is committed by an individual entrepreneur in connection with his entrepreneurial activity and (or) management of his property, used for entrepreneurial activity, and also a member of the governing body of a commercial organization in connection with his exercise of authority management of the organization or in the implementation of a commercial organization of business activities. The author comes to the conclusion that non-fulfillment of a contractual obligation, i.e. sign of the objective side of fraud in the field of entrepreneurial activity, suggests the existence of these obligations on the basis of a civil law transaction. In the absence of these obligations and the presence of signs of fraud, this criminal act must be qualified according to paragraph 1 of Art. 159 of the Criminal Code. It should be borne in mind that the objective side of fraud in the field of entrepreneurship is not only non-performance, but also improper performance of the contractual obligation. . | |||||||||||
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Key words: fraud, business, consumer. |
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Filchakova Mariya Yuryevna, Chernov Yuriy Ivanovich Taxation in the Field of Recreation and the Prospects for the Development of Resort Fee |
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| This article touches upon the issue of prospects for the development of the resort fee in Russia, as well as its effectiveness. The issue of tourism is considered as a source of budget revenues. It is also important to dismantle the provisions of the Federal Law On Conducting an Experiment on the Development of Resort Infrastructure in the Republic of Crimea, Altai Krai, Krasnodar Krai and Stavropol Krai, to find out the aspects of the current experiment and tp give a legal assessment of its further development. For a more detailed study of the topic, it is proposed to familiarize yourself with the concepts of resort fee and payer. The article also provides a sample calculation of the resort fee for visual understanding of the category being studied. The purpose of the tax is to develop the infrastructure of recreational zones of the Russian Federation. Based on the analysis, the following issues were highlighted: the lack of legislative consolidation of the resort fee in the Tax Code of the Russian Federation and the difficulties in identifying the concepts of tourist and resort in the Federal Law No. 214-FZ, the legislator proposes this tax for the development of tourism spheres, but defines it as a resort, which is not logically related. The authors also provide a comparative analysis of the prospects for the effectiveness of this experiment in modern Russia on the example of past experience and the experience of foreign countries. |
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Key words: resort fee, tax, tourism, subjects of the Russian Federation. |
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Khachaturyan Arevik Arturovna Responsibility of Deputies of Representative Bodies of Local Self-Government |
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| Responsibility of bodies and officials of local self-government for implementation of the powers on the solution of questions of local value is one of the most important conditions of effective functioning of the mechanism of municipal and legal regulation. In this article the author considers the relevant issue of regulation of responsibility of deputies of representative bodies of local self-government on specific examples of types of responsibility. The article also deals with the issues related to the grounds and procedure of responsibility of representative bodies of local self-government to the population. The features of legal responsibility and, accordingly, its place in the system of public and legal responsibility of local self-government bodies are reflected, and specific sanctions for committing illegal actions before the population are presented. The features of the responsibility of the representative body of local self-government as a whole and the deputies separately are analyzed. In this article, the features of the recall as a form of responsibility of deputies of representative bodies of municipalities and elected heads of municipalities, and affects the shortcomings of the current procedure for the recall of deputies for committing illegal acts | |||||||||||
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Key words: responsibility of representative bodies, local self-government, municipality. |
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Khripckov Ilya Igorevich, Chernov Yuriy Ivanovich Read the Article: Criminal and administrative liability for offenses infringing on the regime of the state border of the Russian Federation |
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| The article analyzes the norms of the current criminal and administrative legislation that establish responsibility for offenses infringing on public relations associated with the regime of the state border of the Russian Federation. In particular, the norms that stipulate liability for illegal crossing of the state border by individuals are considered: Art. 18.1 of the Code of Administrative Offenses of the Russian Federation and Art. 322 of the Criminal Code of the Russian Federation. The main problems arising in determining the type of responsibility for acts that infringe on the regime of the state border of the Russian Federation are identified. The possible directions of the state policy are put forward, which help to overcome the indicated problems. Among the designated areas, the authors highlighted the most optimal solution to solve the problem of delimitation of criminal and administrative offenses, the object of which is the regime of the state border of the Russian Federation. |
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Key words: administrative law, criminal law, state border, prejudicial composition, criminalization, decriminalization.. |
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Shabatura Yelena Ruslanovna Read the Article: |
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| In modern conditions of researching the problems of legal responsibility, the problem of the legal responsibility of public civil servants is of great theoretical and practical importance. According to the official website of the Ministry of Internal Affairs of Russia, the number of registered crimes committed against state power and the interests of state service, as well as service in local governments in January-October 2015 leaves 18,566. As compared with the second half of 2005, this figure dropped by almost 8 times , since during this period 150 thousand corruption crimes were recorded. Thus, we can conclude that there have been tremendous changes in this area, but one should not assume that the number of crimes committed by public civil servants tends to a minimum. Also today, one of the controversial issues is the type of legal responsibility to which civil servants can be attracted. The study of the current administrative legislation allows us to conclude that there is no structured and independently operating institution of civil servants’ responsibility | |||||||||||
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Key Words: legal responsibility, civil servant, federal law, constitution, legal regulation. |
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| Abstract |
Shipilova Veronika Vladimirovna Legal Regulation of Measures Aimed at |
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| The article investigates the causes of population’s debt in paying of housing and communal services. In particular, there were considered the characteristics of non-payment effects of housing and communal services, on the basis of them the causes of non-payment of population are shown, the influence of consumer behavior factors on payment of housing and communal services was revealed. This article analyzes both subjective and objective factors affecting the solvency of citizens. Inadequate quality of housing and communal services, the organization of a system of payments’ charge and collection of payments for housing and communal services belong to the objective reasons of emergence of chronic non-payments, but often the reasons of non-payments are created by behavior of consumers in the sphere of payments of housing and communal services. The author tries to consider and analyze legal measures to reduce debts for housing and communal services on the basis of the identified causes of debt. Thus, the subject of the study has not lost its relevance, because the country’s economy as a whole depends on timely payments of housing and communal services by population. According to the author„ the state should purposefully develop a number of measures that contribute to the normalization of all processes related to the payments of housing and communal services. |
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Key words: housing and communal services, population, types of debt, causes of debt, measures to reduce debt. |
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Lyubarskiy Dmitriy Sergeyevich On the Issue of the Exchange Agreement in the Civil Law of the Russian Federation |
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| In this article, the author examines the essence of barter in civil law. It is noted that if the parties to the contract of barter directly indicate that they evaluate the goods exchanged as unequal, but at the same time eliminate the need for additional payments (they will establish such a rule in the bargaining agreement), their will will be directed to the fact that donation occurs at the appropriate difference. The author comes to the conclusion that an agreement is not qualifying as an agreement that provides for the mutual supply of goods using the mutual compensation mechanism by the parties, since the offsetting of counterclaims is possible only if they are separated from various monetary obligations. | |||||||||||
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Key words: barter, exchange of goods, essence of the contract, content of the barter agreement. |
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Neshko Yekaterina Maksimovna, Shevchenko Yuliya Sergeyevna Read the Article: Development and Management of a Project for the Development of Foreign Economic Activity on the Example of PJSC NCSP |
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| This work is devoted to the study of the internal structure of the organization and the development of a project for the development of its financial and economic activities. In order to achieve this goal, a number of elements were studied and elaborated that accompany the establishment and development of the state of the organization from an economic point of view. The paper reviews the structure of the PJSC NCSP group, general information about the state of the organization itself and its ports and warehouses. According to the authors, the organization under study is characterized by a stable and positively dynamically developing financial condition. The given project is a factor that is able to stimulate additional profits, while not requiring borrowed funds, since it can be fully financed from the organization’s own capital and in the first year will pay for itself |
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Key words:PJSC NCSP group, development of an investment project, innovation and investment project, sea port, sea port development. |
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Akulshina Kseniya Grigoryevna, Achmiz Asiyet Yusufovna, Bozhevolnaya Karina Andreyevna Features of Regional Tax Collection |
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| The article analyzes the federal and regional legislative approaches to the collection of taxes and fees. The author studies the powers of the tax authorities to establish the separation of regulatory areas between the Russian Federation and the subjects of the Russian Federation. There are suggestions for reforming taxation. It is noted that the peculiarities of the collection of regional (local) taxes is a priority for the subjects of the Russian Federation, since conditions are created for the prosperous existence of the state, which ensures the filling of regional budgets and serves to preserve social stability in society. The authors come to the conclusion that granting the constituent entities of the Russian Federation the right to regulate all elements of regional taxes will provide constitutional rights and a real opportunity for the regions to conduct an independent tax policy. | |||||||||||
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Key words: tax, tax policy, taxation, federal tax, regional tax |
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Levin Vladislav Vitalyevich, Mityayev Dmitriy Mikhaylovich Read the Article: Problematic Issues of Carrying Out Financial Control by the Bodies of Local Self-Government |
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| The work is devoted to problematic issues related to the implementation of financial control at the local level. The author analyzed the regulatory framework in the regulation of municipal financial control. The paper shows, in the opinion of the author, the most pressing issues that hinder the implementation of effective control activities in the field. It is noted that the implementation of financial control by local governments is a necessary part of a unified system of financial control throughout Russia. It is an excellent tool that helps to significantly reduce budget expenditures at the local level, as well as balance the local budget. After all, the effective use of budgetary funds at the local level, which are allocated to subjects by the state in the form of subsidies and subsidies, will help to relieve the federal budget |
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Key words: financial control, local authorities, control and accounting bodies |
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