No. 24, February 2019

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No. 24, February 2019

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№ 24, февраль 2019

Table of Contests

Abramov Maksim

Igorevich

Read the Article:

Conflict of Interest at Government and Municipal Service

Abstract

The author reviews the experience of the activities of the anti-corruption commission, names the main directions for the formation of the regulatory framework and raises the question on the procedure for conducting anti-corruption expertise of legal acts. The definition of corruption at government and municipal service is not formalized in the legislation, but if one takes its basis from dictionaries and some regulatory acts, it can be concluded that it is a crime involving officials who perform their duties given to them by the highest authorities for the purpose of personal and family enrichment. In this article, the author considers the notion of conflict of interest at state and municipal service, provides the statistics of corruption activities of various organizations.

Key Words: conflict of interest, corruption, municipality, anti-corruption examination.

	Abstract	Harutyunyan Andzhelika Hachikovna, Mikholap Mikhail Vladimirovich, Shatskaya Anastasiya Petrovna Read the Article: Issues of Enforcement of Liability for Offenses in the Field of Budget Legislation
The purpose of this work is to study the problem of enforcement of legal liability for violations of budget legislation. The relevance of the work is that the number of offenses committed in this area increases every year. The authors define the essence of legal responsibility in the budgetary and legal field and analyze the features of the Russian budget legislation that help to understand the topic better. The theoretical question concerning the independent nature of budgetary and legal responsibility is studied. The authors propose amendments to the Budget Code of the Russian Federation, which, in the authors’ opinion, will help to solve the problem of enforcement of liability for offenses in the field of budget legislation. The authors conclude that without making appropriate changes to the budget legislation, the legislator sacrifices the effectiveness of the process of bringing offenders to liability for their illegal actions.
Key words: budget violations, liability for violation of budget legislation, budget legislation

Arkhireeva Anastasia

Sergeevna,

Strukova Tatyana

Aleksandrovna

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Audit Report as the Result of an Audit

Abstract

Auditing is a fairly new phenomenon for Russia, which is, however, a necessary element of a market economy. It is impossible to overestimate the role of audit as a system for checking and confirming the reliability of financial statements of economic entities. Reporting is open to all interested parties and allows you to draw conclusions about the property status and the results of commercial activities of economic entities. The result of the audit is the conclusion of the audit organization (individual auditor), allowing to assess the state of the business processes of the organization and make recommendations for improving the accounting process. This article discusses the content, types, and structure of audit reports. The introductory, analytical and final parts of the audit report are described. In addition, special attention is paid to the responsibility of the auditor for non-performance or improper performance of their obligations.

Key words: auditing activities, accuracy, reporting, audit report, auditor responsibility

	Abstract	Arkhireeva Anastasiya Sergeyevna, Shepeleva Oksana Dmitriyevna Read the Article: Some Legal Aspects of Encouraging Municipal Employees
Personnel management of municipal employees includes a set of measures aimed at improving their competence and performance discipline. One of the necessary conditions is the formation of positive motivation among municipal employees, since the most important task of any institution is to use the human resources of employees in the most effective way. The development of municipalities directly depends on improving the professionalism of municipal employees, so the increased attention to the motivational sphere of their performance is particularly relevant at the present time. One of the most important means of increasing the motivation of municipal employees is encouragement, which has a significant positive impact on municipal employees has a good moral and psychological situation in the team and trust in subordinates. In this regard, one of the components of the system of municipal service management methods is the motivation and stimulation of municipal employees. In this regard, the article substantiates the need for financial incentives and considers the institution of encouragement of municipal employees: the authors discuss the concept of encouragement, give the general characteristics of the legal regulation of this institution, and touch upon certain issues of classification of types of encouragement of municipal employees.
Key words: local government, municipal service, municipal employee, motivation, encouragement

Achmiz Asiyet

Yusufovna,

Pshidatok Bella

Bayzetovna

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The Principle of Optionality in Adminis-trative Proceedings

Abstract

This article is devoted to the principle of disposition as one of the most important principles in administrative proceedings. The principles of administrative court proceedings are the basis on which the entire system of judicial proceedings in administrative cases is built. And although the principles of the administrative process are reflected in the Code of Administrative Judicial Procedure, the principle of disposition is not regulated by this codified law, but is reflected in many of its norms. Optionality, from the point of view of principle, allows participants in the process to choose one or another variant of their behavior, makes it possible to dispose of rights at their discretion, permeating the entire legal process. The article pays attention to the principle of disposition and its manifestation in administrative court proceedings in comparison with the civil process, and also highlights the characteristic features inherent in administrative court proceedings and its subjects. It is proposed to make the appropriate changes to the Code of Administrative Judicial Procedure..

Key Words: administrative process, legal proceedings, principle of disposition, administrative claimant, administrative defendant.

	Abstract	Bayeva Polina Vladimirovna Read the Article: On Some Theoretical Aspects of Material Evidence in the Administrative and Tort Process
This paper provides the analysis of the main theoretical approaches to the definition of the essence of evidence in the administrative and tort process. To solve this problem, the author carried out a comparative analysis of the legal regulation of the institution of proof in criminal procedure law and administrative procedure law and their relationship with the formal definition of evidence in administrative and tort proceedings. In the context of this topic, the author adheres to the position of M. Treushnikov and S. Amosov, who define evidence as the unity of regulated and formally defined means of proof and information obtained from them about the circumstances of the case. It was stated that the evidence in the administrative and tort process is information about the facts of the administrative tort, which were obtained by means in accordance with the procedural form established by law
Key words: administrative and tort process, criminal proceedings, evidence, procedural forms of evidence in cases of administrative offenses.

Borisova Victoria

Borisovna

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On Some Issues of the Legal Status of
Municipal Employees

Abstract

This article discusses the features of the legal status of municipal employees. In connection with the identified problems, the author proposes how to solve some problems. The norms of the federal law, which regulate the legal directions in this sphere, were investigated. One of the initial stages of reform in the Russian Federation was the reform of the state and municipal service. State and municipal employees occupy a special social place in the structure of society, they can be called the organizers of society. Legal regulation of municipal service is regulated both at the federal level, where the basic law is the Federal law of March 2, 2007 No. 25-FZ On Municipal Service in the Russian Federation, and at the regional level.

Key words: municipal service, legal status, guarantees, official duties

	Abstract	Bulgarov Murat Akhmedovich, Kondakova Lyubov Denisovna, Murashkina Alena Anatolyevna Read the Article: The Role of the State in the Economy: the Evolution of Views
The article analyzes the mechanisms of coordination of economic interests from the position of various economic schools and defines the need for state regulation of the system of economic interests. The inconsistency and complexity of the system of economic interests, the diversity of its components require an effective mechanism for coordinating interests. The importance of state regulation in periods of instability and instability of the economic system in order to neutralize the adverse results of spontaneous self-regulation is particularly evident. The article also assesses the role of the state in the regulation of the modern Russian market
Key words:theories of state regulation of economy, Keynesian theory, forms of government, state regulation, state intervention, functions of the state

Butyrin Ivan

Ivanovich

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Current Problems of the Criminal Situation Related to Illicit Trafficking of Narcotic Drugs and Psychotropic Substances at the International and National Level

Abstract

Under conditions of globalization of the shadow economy and dominance in the drug business of organized forms of criminal activity, the phenomenon of international organized criminal activity related to the illicit trafficking of narcotic drugs and psychotropic substances is formed. This criminal activity is the result of a merger of the economic and criminal components and is of a multi-criminal transnational character. It is noted that, to solve the problems of countering consumption and illicit trafficking of narcotic drugs and psychotropic substances, it is necessary to develop coordinated actions of state bodies, as well as to improve the system of criminal legislation at the national and international levels. The author comes to the conclusion that the international legal acts regulating illicit trafficking of narcotic drugs and psychotropic substances should be supplemented by provisions related to endangering of international security and peace, which is represented by large-scale production of narcotic drugs and psychotropic substances and generating transnational drug traffic. It will complement the already existing system of transnational counteraction with international crime in the sphere of illicit trafficking in narcotic drugs and psychotropic substances with new measures available to the UN Security Council. Certain adjustments should be made to domestic criminal law by adding criminal responsibility at the national legislative level for trafficking of precursors found in the Tables II and III. This law-making initiative is determined by a low rate of development in comparison with foreign legal orders and international law of the Russian criminal law system.

Key words: drug trafficking, transnational crime, organized crime

	Abstract	Butyrin Ivan Ivanovich Read the Article: Some Aspects of the Improvement of Criminal Legislation in Terms of Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Through the Internet
Illicit trafficking of narcotic drugs and psychotropic substances poses a threat to national security and the fundamental foundations of society and the state, harms the health and lives of citizens, worsens the criminogenic situation. It is noted that the increased level of public danger in the sphere of illicit trafficking in narcotic drugs and psychotropic substances through the Internet is expressed in causing cumulative damage to public relations, which provides criminal law protection of public health, as well as in increasing the criminality of the Internet. The author comes to the conclusion that in order to improve criminal law, it is necessary to introduce add an additional qualifying feature into Art. 230 of the Criminal Code of the Russian Federation: inducement to the use of narcotic drugs, psychotropic substances or their analogues using electronic or information and telecommunication networks
Key words: trafficking, psychotropic substances, narcotic drugs, Internet.

Vasinskaya Anna

Vladimirovna

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Tax and Legal Status of Individual Entrepreneurs and Self-Employed Citizens

Absract

This article touches upon the tax and legal status of individual entrepreneurs and self-employed citizens. One should pay attention to the close relationship of the Tax Code and the Civil Code, as they both have a systemic nature and appeal to each other. The authors raise a question whether it is possible to do business without registration and study the notion of individual entrepreneur, including the question who should be part of this category. The definition of the notion of individual entrepreneur is contained in the Tax Code of the Russian Federation. In accordance with the principles of taxation, individual entrepreneurs should be divided into such groups as: individual entrepreneurs who pay tax on personal income in accordance with Chapter 23 of the Tax Code; individual entrepreneurs who have switched to the simplified taxation system; individual entrepreneurs who pay a single tax on imputed income. The category of selfemployed citizens is considered separately. There is the problem that the definition of self-employed citizens is not described in the legislation, but it is necessary, first of all, to protect the rights of this category of citizens, as well as to establish a simplified procedure for their activities and the provision of benefits. Having examined each category separately, it is impossible not to notice the similarity of these concepts, but one should not forget that they are not identical.

Key words: individual entrepreneur, self-employed citizens, tax

	Abstract	Gavrilova Angelina Konstantinovna Read the Article: The Legal Status of Civil Servants in PreRevolution-ary Russia and Its Definition in Legislation Nowadays (Comparative and Legal Analysis)
This article considers the legal status of public servants, the history of emergence of the institution of officials, and the problems of its formation. The modern legal definition of the status of public servants is studied. The author identifies some problems of the status of public servants and gives the ways to solve them. In addition, the article provides the comparative and legal analysis of the legal status of pre-revolutionary Russia and the modern legal status of public servants. The object of a research is the public relations connected with legal status of public servants during the pre-revolutionary period and nowadays. The main basis of the institution of civil service in pre-revolutionary Russia was the legal status of a public servant. The laws in force at that time contained a number of gaps in the part of the legal regulation of a civil servant civil servant, which consisted in the low level of legislative equipment of the regulatory documents governing the legal status of the employee. There were no legal definitions of many central definitions used in the legal status of a public servant. At the same time, a number of elements of the legal status were not sufficiently refined at the regulatory level and law enforcement. Most of the legal norms were declarative, there was no control over the implementation of these norms
Key words: public servant, Russia, legal status, officials, status of the public servant.

Gladkova Marina

Sergeyevna,

Marchenko Viktoriya

Sergeyevna

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Joint-Stock Company in Civil and Tax Law

Abstract

This article discusses joint-stock companies in civil and tax law. The article includes the history of joint stock companies in Russia since their inception. The main legal sources regulating the position of joint-stock companies in the system of Russian law are given: the Civil Code, the Tax Code, the Federal Law On Joint-Stock Companies. Their analysis is carried out. The article presents the objects of taxation of joint-stock companies in accordance with the law. The authors speak about the dynamic development of civil legislation in the field of joint stock companies in comparison with the tax legislation. In addition, the authors raise the problem of the lack of special legal regulation of joint-stock companies by tax law, which is a gap in the tax legislation, since it does not take into account the specifics of these companies in determining the tax rate.

Key Words: joint-stock company, share, dividends, taxation.

	Abstract	Gradinar Eduard Vyacheslavovich Read the Article: Circumstances Mitigating Responsibility for a Tax Offence
The article provides a comprehensive analysis of the current Tax Code of the Russian Federation to define the rules that directly indicate the circumstances in which liability for a tax offence will be reduced. This article is intended to systematize the regulatory framework regarding the circumstances mitigating liability in the commission of tax offences. The relevance of the topic is high, as the number of tax offences committed by taxpayers changes every year and the competent authorities make many decisions as a result of tax audits. The author describes the most significant factors for mitigating tax liability in the application of sanctions for tax offences. The article presents and analyzes the law enforcement practice associated with a number of factors that objectively express the need to mitigate the occurrence of liability. The author also proposes to introduce Article 112 of the Tax Code in a new edition.
Key words: tax law, tax control, offence, tax, verification.

Gurеvich Gilyа

Mikhаylоvich

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Problems of Division of the Property of Spouses upon Divorce

Abstract

The issue of legal regulation of marital property relations has remained a subject of scientific research for several centuries. In many ways, this interest is due to the fact that the personal relationship between a husband and wife through the norms of family law is shaped in a strict legal structure in the form of a legal regime of spouses’ property relations. In this article, the author analyzes the norms of family law concerning the division of marital property upon divorce. It is noted that at the legislative level, amendments should be made to the Russian family law: to establish the beginning of the calculation of the limitation period from the moment of the dissolution of the marriage by the spouses. This contributes to the creation of legal certainty and encourage spouses to settle their property relations without abuse of the right

Key Words: divоrcе, jоintly аcquirеd prоpеrty, luxury itеms, spоusеs, prоpеrty divisiоn.

	Abstract	Kazantsev Vladislav Viktorovich Read the Article: Municipality Budget: Problems and Ways of Increasing Revenues and Prevention of Tax Offences
The problem of formation of the budget revenues is relevant at the moment in the modern market economy. The budget system of the Russian Federation over the past few decades has significantly exceeded the regional budget expenditures over their actual revenues. First of all, this article deals with the main problems of federal budget revenues. The article notes that the consolidated budget of Krasnodar Krai is considered one of the largest regional budgets of our state. On the example of this budget, there were considered the ways of increasing the revenues and certain measures that are necessary to prevent tax offences. The prevention of tax crimes can be defined as the specific impact of the state and society on the various causes and conditions that directly causing tax crimes, as well as various social processes and other social factors that are directly or indirectly related to the commission of a number of tax crimes. The current trend in tax and interstate relations in the Russian Federation is not compatible with the needs of the economy of priority development and significantly contradicts the principles of fiscal federalism.
Key words: budget, Krasnodar Krai, revenues, tax, offence, prevention, legislation.

Kovalenko Aleksandra

Nikolayevna,

Mikholap Mikhail

Vladimirovich

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The Tax and Legal Aspects of Lease Relations

Abstract

This article touches upon the problems arising in the accounting and taxation of income of the parties to the lease relations. The authors make a multilateral analysis of the norms of civil and tax legislation, as well as of legal norms of other branches in order to identify the tax and legal aspects of lease relations. The authors examine the legal relationship of lease in historical retrospect, assess the value of this legal institution for civil turnover, study the parties to such civil relations (landlord, tenant) and the legal status of such persons. The article also gives an analysis of the taxation of the lease and, most importantly, the problems arising in economic practice related to the taxation of the parties to such a contract, first of all, the landlord. The authors consider some options of taxation on the simplified tax system and on the general tax system and reveal the advantages and shortcomings of each of these ways

Key Words:lease contract, the simplified system of taxation, a legal entity, the lessee, the lessor

	Abstract	Kokoshko Anastasiya Vladimirovna Read the Article: Disciplinary Responsibility of Civil Servants in the Financial Field
The activities of civil servants play a very important role in the management, protection and law enforcement of the state. The issue of the responsibility of civil servants remains relevant for many years, since there are still real cases of non-compliance with official duties and violations of the law on the part of officials. For financial activities to be effective, it is necessary to carry out the functions of systematic education, distribution and execution of funds. Thus, the behavior of officials in the performance of their duties in the bodies carrying out financial activities is of great importance. The article is devoted to the main issues of disciplinary responsibility of civil servants in the financial sphere. In the process of studying these issues, the author analyzed the materials of the federal legislation, as well as the scientific researches in this field
Key words: public service, public office, responsibility of civil servants, penalties, disciplinary responsibility

Kononenko Kirill

Sergeyevich,

Marchenko Viktoriya

Sergeyevna

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The Regional Component of an Effective Tax Strategy of the State

Abstract

The article touches upon the regional component of an effective tax strategy of the state and the reasons for the creation of this policy such as: the inevitability of specificity and validity of the dominant provisions of the tax policy; the intermittency of development of certain territories; ways of assessing the effectiveness of tax policies that aim at evaluating the opinions of the taxpayers or the state; the system of assignment of tax competencies. The article presents the basic concepts and principles of tax policy. The article highlights some types of tax strategies that reveal the main task—what the entire tax system, as well as the system of tax administration, should be. The authors note that the role of regional programs is significant and cite the indices on the example of Krasnodar Krai. According to the authors, it is necessary to develop the use of tax benefits in the regions, to simplify the procedure for granting a tax credit, to improve the target tax benefits in a certain area, and to establish a clear framework for organizations that claim to receive them

Key words: region, development, tax policy, regional programs, benefits, indicators

	Abstract	Kotvitskaya Darya Vadimovna Read the Article: Modern Interpretation of Patriotism in Germany and Russia: the Integration of Philosophical and Spiritual Concepts of Patriotism by G. Hegel and I. A. Ilyin
This article discusses the issue of understanding and perception of nationalism and patriotism by I. A. Ilyin and G. Hegel, their philosophical views and theories are compared. The specificity of the phenomenon of patriotism and nationalism is revealed. It is noted that the main difference between Russia and Germany in the understanding of nationalism and patriotism lies in the fact that the Russian people are inherent warmth and ease of communication. This is the result of family-wide support, informal appeals of people to each other, ensuring the stability of their mutual support. The author comes to the conclusion that the concept of patriotism in Germany and Russia, adopted at the cultural and social levels, has a pronounced integrative ability and connects into a functional single component of political power with heterogeneous groups of society and makes them a single nation. Patriotism indicates the interests of the state and the nation, allows determining the optimal ratio of state responsibility to the degree of freedom depending on their role and place in the complex society.
Key words: patriotism, nationalism, philosophy, state, spiritual development of personality.

Kulikova Nelli

Sergeyevna

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On the Issue of the Content of the Advertising Services Agreement

Abstract

The author comes to the conclusion that the advertiser and the advertiser should conclude a special agreement, the subject of which is the creation of an individual, unique and new advertising work. Due to the absence at the legislative level of such consolidation in judicial law enforcement practice there are often collisions and contradictory positions of the court, requiring a uniform resolution. Obligations that mediate the relationship both in the production and distribution of promotional products, are characterized by a sign of the focus on the implementation by the contractor of a particular act under control and with the direct instructions of the customer. The nature of this focus is inherent in the obligations arising in many areas of activity and stipulates the application to such obligations of the same for the provisions of the provisions regulated by civil law on compensated services and contracts. At the same time, the general provisions governing advertising obligations should be merged into a new chapter of the Civil Code of the Russian Federation.

Key Words: contract, advertising, contractor’s agreement, paid services, advertising producer, advertiser, advertising work.

	Abstract	Matirnaya Anastasiya Nikolayevna, Pavlov Nikolay Vladimirovich Read the Article: The Problems of Implementation of the State Control in the Field of Local Government
The article discusses and suggests various ways to solve problems that arise in the implementation of state control over local governments. The article identifies the problems arising in law enforcement due to the lack of a clear conceptual apparatus, proposed various models of state control by state authorities. On the basis of real-life examples and studies of various legal scholars, the authors consider the problems that arise when exercising state control over local governments in the Russian Federation. Specific procedures and forms of control by public authorities over the activities of local governments are established by Federal Law No. 131-FZ of October 6, 2003 On the General Principles of the Organization of Local Self-Government in the Russian Federation.
Key words: local governments, state control (supervision), municipal legal act, municipal сontrol (supervision)

Mironova Darya

Aleksandrovna,

Yachmenev Danil

Dmitriyevich

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The Witness in the Administrative and Tort and in the Criminal Process

Abstract

This work is aimed at analysing the concept of witness in the administrative and tort and in the criminal process and considering this term from the point of view of various branches of Russian legislation. This article compares the concept of witness in the Code of Administrative Offences of the Russian Federation and in the Criminal Procedure Code of the Russian Federation. This work identifies the rights and obligations of the witness, the responsibility for the failure to fulfill their duties, where giving a false testimony occupies a special place. The order of interrogation, methods of its conduct, which are enshrined in the legislation, are considered. It also lists persons who cannot be interrogated as a witness, an analysis of this list is carried out in various legal acts. A comparison is made of the Code of Administrative Offences of the Russian Federation and the Criminal Procedure Code of the Russian Federation in the degree of sophistication with respect to legal regulation related to the interrogation of witnesses.

Key words: witness, interrogation, criminal procedure, administrative process

	Abstract	Mityayev Dmitriy Mikhaylovich Read the Article: Criminal and Disciplinary Liability of Judges in the Russian Empire
The article deals with the criminal and disciplinary liability of judges in the historical aspect, during the period of the existence of the Russian Empire. The author justifies the relevance of this research to solve legislative problems related to the legal liability of judges at the present stage. Various historical periods are considered, including the reign of Alexander I, Nicholas I, Alexander II, Alexander III, as well as the regulations adopted and the reforms carried out during this period. The author analyses the sanctions and measures of liability applied in the judicial sphere at various stages, such as fines and other material punishments, reprimands, dismissal, publicising the committed violations. The judicial reform of Alexander II of 1864 is considered in detail. The article analyses the introduction of criminal and civil liability, based on the Charters of criminal and civil proceedings, as well as on the Punishment Code. The Law of 1885 On the Procedure for Issuing a General Order to Judicial Provisions and Disciplinary Liability of Judicial Officials is being considered and its introduction of the Disciplinary Supreme Presence to the Senate
Key words: judicial department, disciplinary liability, criminal liability, judge.

Mikholap Mikhail

Vladimirovich,

Fisyun Andrey

Viktorovich

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Administrative Liability of Legal Entities for Violation of Legislation on Tourist Activities

Abstract

This work touches upon the administrative liability of legal entities for violation of legislation on tourist activities. First of all, the author identify the administrative and legal subjects that participate in these legal relationships. The various features that exist in law enforcement practice are described. Special attention is paid to ensuring, with the help of the right, the safety of citizens during the implementation of the tourist product. An example of a tourist zone with increased danger for visiting tourists is also given. The authors come to the conclusion that a tour operator is obliged to instruct citizens who wish to make a tour associated with extreme sports and tourism both in the Russian Federation and abroad. In conclusion, the authors studied the criminal liability of citizens and organizations providing travel services under Art. 243 of the Criminal Code of the Russian Federation for the destruction or damage to cultural and historical monuments.

Key Words: tourism, tourist operator, tourist agent, tourist, administrative liability, criminal liability

	Abstract	Morozova Regina Igorevna Read the Article: Some Legal Aspects of the Municipal Order
This article discusses the main problems associated with the conduct of a municipal order tender, suggests solutions, and analyses the main regulatory and legal acts in this area. This direction is of great importance for local government. The author also discusses the issues and problems that are directly dependent on municipal law. The article discusses the main stages of the formation of the categories of municipal order and municipal needs themselves, evaluates the effectiveness of models for placing municipal orders, and analyses the models created at the level of Krasnodar Krai municipal entity..
Key words: municipal order, authorities, competition, efficiency, economic bases of local self-government.

Neshko Yekaterina

Maksimovna

Read the Article:

Some Legal Aspects of the Nature and Content of the Institution of Citizenship in the Russian Federation

Abstract

The relationship between the state and the individual, their legal status has always occupied one of the main places in the mechanism of legal regulation of social relations. This relationship is of no small importance for the development of civil society, the political system and is the essence of citizenship. Being one of the fundamental elements of the legal status of a person, the institute of citizenship expresses the most significant relations and ties that exist between the state and the citizen. It is noted that the concept of its understanding as belonging to a state that underlies the current legislation on citizenship indicates the special nature of the legal connection between the institution of citizenship, which is expressed in the presence of partnership relations between the person and the state. These relations, including, guarantee the participation of the state in order to achieve a common social good, and also involve the active participation of citizens in government

Key words: migration, migration policy, legal status, state and person, citizenship.

	Abstract	Nikulina Natalya Ivanovna Read the Article: Some Comparative Aspects of the Civil Legal Status of a Minor Under the Laws of the Russian Federation and the Federal Republic of Germany
The need for a theoretical study and analysis of the norms of law that regulate the status of a minor in the system of social relations is determined by the goal of ensuring the protection of the rights and interests of the minor. These rules are reflected in the branches of substantive and procedural law, as well as internationally. The author comes to the conclusion that the current situation of the institute for the protection of the personal rights of a minor citizen of Russian civil law develops in accordance with the economic basis and to fully focus on the model of the protection of the rights of a personal minor citizen of foreign law and order for domestic legislation does not seem appropriate. Of course, the future models of Russian institutions of family law should be guided by foreign practice, in particular, take a number of provisions of European continental law as a basis.
Key words: legal status, minor, childhood, legal protection

Pavlov Nikolay

Vladimirovich,

Seferyan Diana

Arkadyevna

Read the Article:

Problems of Relations Between Municipal Entities in the Russian Federation

Abstract

The article discusses the content of the term “inter-municipal cooperation” and the nature of relations when municipal entities implement various forms of inter-municipal cooperation provided for by the Federal Law No. 131-FZ of October 6, 2003 On General Principles of the Organization of Local Self-Government in the Russian Federation. On the basis of real-life examples and studies of various legal scholars, the authors consider the problems of relations between municipalities in the Russian Federation. The authors come to the conclusion that inter-municipal cooperation in the best way determines the goals which can be achieved only through creating such unions. The forms of inter-municipal cooperation reflected in Law No. 131-FZ do not allow to use all the potential of joint activities of the Ministry of Defence for the development of the local economy and sociocultural sphere, since each of them has a narrow specialization. This law does not have a detailed mechanism for inter-municipal cooperation. This does not contribute to the improvement of this legal institution. In this regard, it is necessary to develop a unified concept of inter-municipal association as a single form of inter-municipal cooperation which is endowed with the necessary scope of powers in the field of public administration.

Key words:intermunicipal cooperation, municipality, interaction, local government, forms of cooperation.

	Abstract	Pavlov Nikolay Vladimirovich, Fotiadis Raisa Mikhalisovna Read the Article: Prospects and Problems of Develop-ment of Territorial Public Self Administ-ration in Russia
The presented article discusses the prospects and problems of development of territorial public self-government in Russia. This issue is considered on the basis of regulatory legal acts, scientific articles, and statistical data. The relevance of this work is based on the fact that local self-government currently arouses the interest of a large number of citizens of the Russian Federation, since it is one of the forms of democracy, i. e. one of the ways for the population to solve important issues that affect their standard of living. The authors consider one of such forms of public participation—territorial public self-government, examine controversial moments of practical implementation of this form, and define how it is widespread and relevant in the daily life of the population
Key words: local government, forms of direct implementation of local government by the population, territorial public self-government, prospects, problems.

Neroba Darya

Vladimirovna

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On the Issue of the Conditions of Detention in Custody

Absract

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

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.

	Abstract	Peregudov Stepan Grigoryevich, Safonov Aleksandr Andreyevich Read the Article: Comparative and Legal Characteristics of the Objective Side of the Crime and Administrative Offence
This article touches upon the comparative and legal characteristics of the objective side of the crime and administrative offence. The authors reveal the essence of the mandatory and optional features of the objective side of the crime and administrative offence, while finding both similar and distinctive features of this element. The relevance of the research topic is due to the borderline nature of crimes and administrative offences, in particular the objective side, as this element is a key element in the system of crime. It would be almost impossible to define a particular crime without it, as well as to find the “very edge” that allows to distinguish crimes from administrative offences and civil law offences. Many scientists in this field of law give different opinions with regards to the objective side of the crime and administrative offence. This concept is developing very dynamically and, thanks to the practical activities of various state bodies in modern conditions, obliges to further expansion and deepening of theoretical research in the field of criminal law and administrative law.
Key words: objective side of the crime, objective side of the administrative offence, mandatory features, optional features

Ponomarenko Leonid

Alekseyevich

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On the Issue of Establishing Criminal and Administrative Liability for Hooliganism

Abstract

One of the factors that create a real danger to the vital interests of an individual, society, and the state are hooligan actions that violate public order. Public order is a system of rules and norms of behaviour regulated by the law or the existing customs and traditions. According to the current legislation of the Russian Federation, a person can be brought to administrative and criminal liability for demonstrative violation of the existing norms of behaviour in the society. These actions can be qualified as hooliganism and can be committed both against one person and a wide circle of people. Hooliganism has always been regarded as a dangerous act when people can suffer by accident. The article describes the features of administrative and criminal hooliganism and the possible punishments for such actions

Key Words: hooliganism, danger, identity, society, state, life, health, punishment, administrative, criminal, interests, violation, disrespect, insult, damage, fine, arrest.

	Abstract	Ponomarenko Yuliya Vyacheslavovna, Yushko Aleksandr Viktorovich Read the Article: Control and Accounting Bodies of Municipalities: Current Problems and Possible Solutions
The most important subject of municipal financial control is the bodies of control and accounting of municipalities. The reliability of their organization and the stability of their functioning not only imply a certain degree of genuine independence, but also directly affect the practical effectiveness of the monitoring and accounting bodies, which is an important factor in assessing their performance and effectiveness in general. This article provides the analysis of the regulatory legal acts regulating activity of bodies of control and accounting, reveals essential shortcomings of the legislation on the way of achievement of organizational and functional independence of control and accounting bodies of municipalities, defines the directions of its improvement and ways of the solution of the problems revealed in the course of research
Key words: control and accounting bodies of the municipality, municipal financial control.

Prikhodko Elina

Olegovna,

Yushko Aleksandr

Viktorovich

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Competence of Municipalities in the Field of Taxation

Abstract

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.

Key Words: municipalities, taxation, problems.

	Abstract	Prodanova Anastasiya Alekseyevna Read the Article: On the Issue of the Right of Ownership of a Vehicle
In this article the author considers the existing legal concepts of ownership of the vehicle, its features. Special attention is paid to the fact that civil rights to vehicles can be expressed in the right of ownership, in other real rights, as well as in the rights associated with obligations. The author believes that the basis of legal regulation in the field of rights to vehicles should be the priority of the owner’s rights. However, the rights of other persons, such as a bona fide acquirer who did not know and did not have the opportunity to know that the vehicle was purchased by him from a person who did not have the right to dispose of it, should be protected. It is concluded that it is necessary to continue the work of the legislator and representatives of the scientific community on the subject of research based on the analysis of further experience of law enforcement in this area. .
Key words: vehicle; ownership, source of increased danger; car.

Rogova Valeriya

Dmitriyevna

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Topical Issues of Financial Control in the Russian Federation

Abstract

Financial control plays a very important role in the current market system of management in the Russian Federation. Such activities are aimed at creating such conditions by the state, under which the financial policy would be implemented in compliance with the financial legislation. The effectiveness of financial control depends on the correct and qualitative legislative regulation of the issues in this sphere. This article considers and analyses some questions concerning financial control in the Russian Federation and demanding research for clarification in the future of ways of their decision. The main solution to these issues is seen in the further improvement of the regulatory framework. In the process of studying the problems of financial control in the Russian Federation, the author used the materials of the current Russian legislation in the financial sphere, as well as the conclusions and research results of other scientists.

Key Words:financial control, state control, municipal control, control bodies, financial and economic activities, financial law.

	Abstract	Sorokin Anton Olegovich Read the Article: Legal Regulation of Municipal Control on the Example of Krasnodar Krai
The article discusses the main components of municipal control. The author gives characteristic of the control powers of municipal districts, including the bringing to administrative responsibility of bodies exercising municipal control. It is noted that control is one of the main components of municipal government. The article discusses certain aspects of the development of regional legislation; ways of improving municipal control and bringing persons to administrative responsibility, including, for example, Krasnodar Krai. The author comes to the conclusion that the main direction of development of regional legislation is its effectiveness in the field of control over the municipality. The correlation between the regional and municipal control is also considered. It is noted that land issues at the municipal level are covered by the Land Code of the Russian Federation. Control in the field of forestry is carried out by the Forest Code of the Russian Federation
Key words: municipal control, local significance, administrative commission

Sukiasyan Albert

Armenovich,

Chernov Yuriy

Ivanovich

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On the Issue of the Legal Position of the Defendant in Administrative Proceedings

Abstract

The topicality of this issue is justified by the ongoing disputes of scientists regarding the need to adopt such a regulatory act as the Code of Administrative Judicial Procedure of the Russian Federation. The scientists repeatedly expressed an opinion that the legislation on administrative court proceedings for the most part borrows the norms of such branches of law as arbitration process and civil procedure. The Code of Administrative Judicial Procedure of Russia was adopted by the State Duma on February 20, 2015 and came into effect on September 15, 2015. The authors see their task in discussing the features of the provisions established by this codified act. In particular, they discuss the legal position of the defendant in administrative proceedings. The authors highlight the distinctive features of the entities capable of being administrative defendants under the Code of Administrative Judicial Procedure. In addition, on the basis of a comparative analysis of the norms of the Code of Civil Procedure, the Arbitration Procedural Code and the Code of Administrative Judicial Procedure, the authors study the reasons for the absence of third parties in administrative proceedings. In conclusion, the authors analyse the provision on replacing an inappropriate defendant with an appropriate one

Key words: third parties, replacement of an inadequate defendant, legal status of the administrative defendant, interested persons, administrative claimant, administrative legal proceedings

	Abstract	Timofeyeva Darya Sergeyevna Read the Article: Commercial and Official Secrets: an Analyse of the Relations Between the Concepts
The article analyses the differences and similarities of commercial and official secrets dictated by legislative documents. The author identifies the main differences between these concepts according to such criteria as the subject—owner of the secret, legal regulation, and regulatory framework of commercial and official secrets, as well as persons or bodies authorized to determine the component part of the secret. The definition of the official secret should be interpreted in the context of state and municipal service activities, and the term itself should be used directly in public law. One should consider an official secret the information with a restricted access for the persons who do not have a direct relationship to them by public and local authorities, in the manner prescribed by the law. It is noted that the norms of official secrets are common for some government agencies, while the norms of commercial secrets can be established by each organization individually. Commercial and official secrets are close to each other in legislative interpretation in terms of liability for violation of secrecy.
Key words: commercial secret, official secret, confidentiality, civil and legal liability

Usenko Anatoliy

Sergeyevich

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Legal Regime of Multimedia Products

Abstract

Completion of the codification of civil law after the entry into force of Part Four of the Civil Code of the Russian Federation of December 18, 2006 No. 230-FZ marked the end of the formation of the legal framework that allowed to regulate the results of intellectual activity and means of individualization. It is noted that the result of multimedia, i. e. a multimedia product, should be a result of a creative, not a technical nature. The author of the product must make it new, individuality, which distinguishes this work from similar products to a large extent. The multimedia product must be technically applicable and functional. Only in the case when the organizer does not participate in the creation of a multimedia product, but only a group of authors, the norms of the Civil Code of the Russian Federation on a complex object will not extend to the multimedia product.

Key Words: multimedia, multimedia product, codification, copyrigh.

	Abstract	Faletskaya Yana Yuryevna Read the Article: On the Issue of the Legal Nature of the Norm of Direct Application
The rapid development of international economic relations, as a result of global processes of globalization, has conditioned the regulation of the interaction of national systems of law. The result of this integration was the introduction into the domestic legal space of states of foreign acts of other countries through the application of foreign legislation, recognition and enforcement of decisions of foreign courts. The author comes to the conclusion that one should understand by the norm of direct application for the purposes of Art. 1192 of the Civil Code of the Russian Federation a separate prescription of Russian legislation, which falls into the category of imperative norms, subject to application to relations complicated by a foreign element, regardless of whether the court specifically or the law chosen by the parties.
Key words: direct application norm, super-imperative norm, international private law, legal conflict.

Faletskaya Yana

Yuryevna

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Legal Aspects of the Mechanism for Implementing the Rule of Direct Application in Private Interna-tional Law

Abstract

The mechanism for the implementation of super-imperative norms manifests itself in different ways and may depend on both the scope of application and the type of potentially applicable standards of direct application. It is noted that the mechanism of action of the super-imperative norms apply even before the establishment of a competent law and order, while the appeal to the clause on public order takes place already after the foreign law has been chosen as applicable. The rules of direct application, based on the interpretation of the provisions of the legislation of the European Union, are the prevailing imperative provisions, which constitute, in addition to the clause on public order, another mechanism for limiting the effect of the conflict rule. The author comes to the conclusion that these provisions differ from the usual imperative norms in that superimperative norms can be replaced in any circumstances and in any case by the provision of an international agreement or, guided by the principle of autonomy, by agreement of the parties

Key words: implementation mechanism, rate of direct application, super-imperative norm, collision.

	Abstract	Fedorov Aleksandr Sergeyevich Read the Article: On Civil Liability of Auditors and Audit Organizations for a Knowingly False Audit Report
The professional responsibility an auditor is to be responsible for a failure or an improper performance of the functions of an audit firm under a contract concluded with an economic entity. The forms and types of responsibility are determined by the Civil and Criminal Codes of the Russian Federation, legislative acts regulating auditing activities, and agreement of the parties. This work touches upon the civil liability of individual auditors and audit organizations, in accordance with the current civil legislation of the Russian Federation, for making a deliberately false audit report. The author considers the other types of legal liability in relation to both individual auditors and auditing organizations for the offenses committed by them, namely the criminal liability of auditors for a deliberately false audit report. The author also analyses the judicial practice on the issue of bringing auditors and audit organizations to civil liability. The scientific works of the authors, who considered the issue of judicial practice related to attempts to recognize the conclusion as deliberately false, are given. The author comes to the conclusion that the legislator every year more and more often attracts individual auditors to legal responsibility for a deliberately false audit report.
Key words: auditor, audit organization, false conclusion, civil liability

Shalkov Nikita

Igorevich

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The Victim in the Administrative and Tort and in the Criminal Process

Abstract

This work is aimed at analysing the status of the victim in the administrative and tort and the criminal process and comparing this status between the legal acts of the Russian Federation. The article deals with the problem that the legal norms relating to the legal status of the victim found in the Code of Administrative Offences of the Russian Federation lag behind those found in the Criminal Procedure Code of the Russian Federation. The article analyses the special order of recognition of the person as the victim in processes according to the studied normative legal acts. The author consider such thesis as strengthening of guarantees of the victim provided in the relevant article of the Criminal Procedure Code of the Russian Federation and in editions of the last federal laws. The characteristic features of the proceedings on tax crimes and offences, in particular, the legal absence of the victim in such illegal acts are identified and described. The article uses the norms of the Civil Code of the Russian Federation, which are closely related to the topic under study and allow for a deeper analysis of the issue under consideration

Key Words: victim, Criminal Procedure Code of the Russian Federation, Code of Administrative Offences of the Russian Federation, Civil Code of the Russian Federation, rule of law, legal entity, criminal procedure, administrative and tort process, crime, administrative offence, tax offence, moral harm

	Abstract	Shendorovskiy Daniil Nikolayevich Read the Article: Disciplinary Liability of State Civil Servants in the Russian Federation
This article analyses the legal regulation of the disciplinary liability of civil servants in the Russian Federation. It is noted that for violation of duties they are brought to disciplinary liability by imposing a disciplinary penalty. The author pays attention to the liability of public civil servants, which acquires its special relevance in the context of transformation of the system and structure of public administration. This paper provides a classification of disciplinary measures, the requirements that must be met by civil servants, identifies key features and problematic aspects of the application of disciplinary responsibility to civil servants. The article analyses the definitions of disciplinary responsibility proposed by scientists. The author comes to the conclusion that there is a need to further improve public administration which regulates the institution of disciplinary responsibility of civil servants.
Key words: disciplinary liability, disciplinary offence, civil servants, service discipline

Enokhov Petr

Antipovich,

Metin Esmer

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Some Legal Aspects of the Municipal Lawmaking Process

Abstract

The authors consider the most important aspects of lawmaking activity. The adoption of the Federal Law No. 131-FZ On General Principles of Organization of Local Self-Government in the Russian Federation of October 6, 2003 marked the beginning of a new stage of development of the institution of local self-government, which led to the formation of a system of municipal legal acts. To study this issue, the authors examine such important aspects of local self-government as municipal legal acts, the law-making competence of municipalities, law-making of bodies and officials of municipalities, as well as the application of forms of direct democracy in the law-making process of bodies and officials of local self-government. In the mechanism of implementation of local selfgovernment, municipal legal acts play an important role, as they are the main means of realization of the competence of local self-government bodies. The article also identifies five features of municipal legal acts, which are divided into six types, their system and qualification. The authors note that municipal acts are an integral part of the legal system of the Russian Federation

Key words: legal acts, municipal legal acts, local self-government, municipal formation