No. 34, December 2019

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No. 34, December 2019

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№ 34, декабрь 2019

Table of Contests

Abramov Nikolay

Viktorovich

Read the Article:

The concept and features of benefits on taxes and fees

Abstract

This article provides a study of the benefits of taxes and fees. The legal concept of tax benefits, different approaches to the concept of tax benefits developed by the legal doctrine are considered. A more preferable approach to the provision of benefits for taxes and fees is highlighted. It is pointed out that there is a distinction between the benefits of taxes and duties on the formal legal and economic benefits. The analysis of signs of privileges on taxes and fees is made. The problems connected with insufficient legal regulation of tax privileges are considered, ways of their decision are offered. Signs of legal privileges are considered and their interrelation with privileges on taxes and fees is revealed, necessity of application of these signs to tax privileges is noted. Differentiation of privileges on taxes and fees and the investment tax credit is made.

Key Words:Benefits on taxes and fees, signs of tax benefits, legal benefits, signs of legal benefits, investment tax credit..

	Abstract	Alekhine Vitaliy Petrovich, Bulavka Dmitrij Mihajlovich Read the Article: On some problems of qualification theft
In the era of information technology, under the influence of which almost all spheres of our lives undergo changes, cash, non-cash, is an integral economic component. In the framework of this article, the main issues related to the theft of material and electronic money are analyzed. The development of the scientific and technological process, the digitalization of the economy, the emergence of new civil-law instruments for transactions, including financial transactions without personal presence, have increased the role of cashless funds. At the same time, mechanisms for committing crimes are developing, including the theft of electronic money. So, there has been an increase in the number of thefts of money from bank cards and personal accounts of Internet banks, through various manipulations with electronic money. In view of this, it is necessary to improve the legal basis for the qualification of this crime.
Key words: fraud, non-cash funds, theft, withdrawal of money, electronic payments.

Arkhireeva Anastasia

Sergeevna,

Kostenko Bogdan

Yurievich

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Financial security and its security main directions

Abstract

Having overcome the consequences of the socio-economic crisis, the Russian Federation has solved the priority tasks of the economy, creating a national system attractive for investment. The strategic objectives of the economic development of the Russian Federation are to become one of the leaders in terms of gross domestic product, as well as ensuring economic security. Indicators of the economic development of the Russian Federation indicate that the achievement of economic stability depended on the reforms and transformations. The pace of the Russian economy is growing and exceeding world average indicators, the decline in consumption is behind, privileges have been created for industries working on consumer demand. Such optimistic indicators include the need to ensure economic security, the creation of a system of protection of vital interests, the prevention of internal and external threats. Protective measures should be applied to the state budget, national currency, stock market and other major institutions of the economy. It is at the stage of economic growth that the state should provide the most fertile ground for the entire economy as a whole. All this directly depends on the country’s potential, on the creation of an effective security system. In this scientific work, the very concept of “financial security”, its causes and further development were investigate.

Key words: : economic security, threat, factors, state of security, economy

	Abstract	Arkhireeva Anastasia Sergeevna, Morozova Regina Igorevna Read the Article: Problems of efficient use of budget funds
In a difficult economic environment, the state is forced to increase the effectiveness of the financial, monetary and credit conditions, adapting them to new conditions and challenges. The formation and execution of the budget also occurs in an economic downturn. Cases of applying to the reserve fund and welfare background have become more frequent. However, the budget deficit cannot be constantly covered by reserve funds. It is necessary to increase the efficiency of the use of available budgetary funds, since the sources of budget revenues are limited. Improving the efficient use of budgetary funds of the Russian Federation should ensure financial stability of the state. The low level of efficiency in the use of budget funds was repeatedly emphasized by the President of the Russian Federation. The principle of targeted spending provides that the funds are communicated to a specific recipient with an indication of the purpose of spending. The principle of efficiency implies that in the preparation and execution of the budget, participants in budgetary relations, within their authority, must achieve their goals using the smallest amount of money.
Key words: budget, budget funds, use, spending, efficiency, purpose, responsibility

Archireeva Anastasiya

Sergeevna,

Shepeleva Oksana

Dmitrievna

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Problems of public service regulation in financial control bodies

Abstract

The Institute of Financial Control in the Russian Federation is an integral part and one of the elements of state control, which, in turn, coordinates the Russian economy as a whole, as well as its individual components. However, the legal regulation of this sphere is not ideal and has a number of inaccuracies, shortcomings and legislative gaps that require immediate and correct resolution by amending the current legislation. Since the institute of state financial control in the Russian Federation today does not contain legally established norms that would fully reflect the main areas of activity and the powers of financial control bodies and their officials, as well as the norms that provide legal regulation of all its elements.

Key Words: financial control, activities of financial control bodies, legal regulation of public service, institute of state financial control, legal regulation

	Abstract	Astrakhankin Aleksandr Andreyevich, Brova Sergey Pavlovich, Nekrasov Maksim Sergeyevich Read the Article: Features of the legal regulation of the adoption of children by foreign families in the Russian Federation
The article discusses the legal problems of adoption of children by foreign families in the Russian Federation. The relevance of the topic under study is due to the need to form a legal environment that protects the rights and interests of children. A retrospective and legal analysis of international treaties, judicial practice in the field of regulation of adoption of children by foreign families in the Russian Federation is carried out. The author comes to the conclusion that in the interests of protecting the rights of Russian children adopted by foreign citizens, it might make sense to revise this principle to determine the applicable law to those relations complicated by a foreign element. Suggestions are made to improve legislation governing the adoption of children by foreign families in the Russian Federation or example, the issue of adoption should be transferred to Russian legislation at least before the child acquires the citizenship of the adoptive country
Key words: doption, children, international family legal relations, the Family Code of the Russian Federation, international treaties.

Ahidzhak Diana

Baricheva,

Khachaturian Arevik

Arturovna,

Chernov Yuri

Ivanovich

Read the Article:

Tax secret as an object of legal protection

Abstract

This topic is especially relevant today, since with the development of tax legislation there is no clearly defined list of information that would be prohibited for distribution to third parties. This topic directly affects every citizen of the Russian Federation, and, accordingly, the more attention will be paid to taxt he secrecy and confidential information of a citizen, the more rights and freedoms of a taxpayer will be respected. This article discusses the theoretical basis and principles of tax secrecy as an object of legal protection. The concepts of public and confidential information, as well as their constituent elements, are distinguished according to the legal norms of the legislation. The article reveals the relevance of this topic at the present stage of development of the tax and economic system. The issue of access of third parties to confidential information, and availability of necessary regulations for legal permission of tax authorities to provide information on the taxpayer is considered. Further, in contrast to the legal provision of information, the situations of illegal seizure and disclosure of tax secrets in the field of criminal liability are considered.

Key words: tax secrecy, tax significant information, tax authorities, taxpayer, protection of confidential information.

	Abstract	Belokon Ekaterina Sergeevna, Shulga Antonina Konstantinovna Read the Article: On the issue of bankruptcy proceedings in case of recognition of the debtor bankrupt
In this article the author considers issues that are closely linked to Institute bankruptcy proceedings under the bankruptcy and matters connected with its procedure. Such concepts as "bankruptcy proceedings "bankruptcy estate "creditors ’ claims"are considered. Mentioned are the forms of bidding, property that may be included in the bankruptcy estate, as well as exceptions to this rule. In addition, attention is drawn to the procedure and conditions for the implementation of bankruptcy proceedings, the timing of its conduct, the possibility of their extension, including its regulatory framework. In addition to all the above, attention is drawn to the problems and obstacles that arise in the implementation of this institution, as well as the ways and means of solving them.
Key words: nsolvency, bankruptcy, property, bankruptcy proceedings, bankruptcy estate, bidding, auction, creditors, bankruptcy Trustee, obligations, creditors ’ claims.

Belchik Anastasia

Maksimovna

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Powers of the Central Bank of the Russian Federation: some problems of control activities

Abstract

This article discusses the powers of the Central Bank of the Russian Federation. On the basis of studies of Russian legislation, the author identified the features of the legal status of the Bank of Russia such as independence and duality. The main goals and objectives of the Central Bank in order to implement the unified monetary policy of the country are listed and characterized. The variant of internal division into subgroups of legislative powers of the Central Bank is offered. The methods by which the Central Bank exercises its powers are defined. The Supervisory powers of the Central Bank are considered as it is an independent, Supreme and main body in the field of banking regulation of credit institutions. The main objectives of Bank control and supervision are defined-protection of interests of depositors and creditors, maintenance of stability in banking system. The normative legal acts regulating the control activity of the Bank of Russia are analyzed. The main body of the Bank, which has Supervisory functions, is named and characterized. On the basis of the studied factors actual problems of implementation of control activity of the Central Bank of the Russian Federation were revealed. The author provides various justifications for leveling the problems and offers various ways to solve them since the proper functioning of the banking system of the Russian Federation can be achieved with the help of a high professional level of management and system control of the state banks

Key words: Central Bank of the Russian Federation, Bank of Russia, supervision, control, credit system, banking system.

	Abstract	Bondarenko Vladislav Grigorievich, Chernov Yuri Ivanovich Read the Article: Small Business Taxation
This article discusses and analyzes the taxation of small businesses based on modern requirements for the payment of taxes enshrined in the Tax code. Analytical statistics of activity of small enterprises is given, and also, a number of advantages and disadvantages of the applied systems of taxation of subjects of tax legal relations is allocated. The state support of small business at the present stage of functioning of the financial and economic sphere provides promotion and stimulation of such business, in turn, the tax legislation, together with its component, allows subjects of small business to provide effective and successful business activity. The types of tax systems enshrined in the tax law are designed to provide assistance to small entrepreneurs for an easy "start"in the implementation of their activities by reducing the list of tax contributions required for the subjects of the General tax regime. There are also a number of conditions for the transition to a simplified and patent system of taxation, and some features of the single imputed income tax and the single agricultural tax.
Key words: small business, small business, taxes, simplified tax system, patent system of taxation, single agricultural tax, single tax on imputed income, general taxation system

Borisova Victoria

Borisovna,

Chernov Yuri

Ivanovich

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Features of the legal regime of tax secrecy

Absract

The current tax legislation regulates the legal regime of tax secrecy, which, in turn, implies certain information and information about the taxpayer, payer of insurance premiums, which also contain personal data of these taxable entities. At present, tax secrecy is constituted by any taxpayer information received by the tax authority, internal affairs bodies, the state extra-budgetary fund body and the customs authority, secured by tax legislation. However, there are some exceptions in this area. The Tax Code of the Russian Federation establishes a list of information that is not tax-related in view of the fact that this list is closed and exhaustive. However, currently in this area there are a number of gaps, shortcomings and legally unclear formulations that are not regulated at the legislative level and require serious revision. In this regard, this article discusses in detail the institute of tax secrecy and its terminology, as well as the main problems that arise during the collection and processing of information about the taxpayer and suggests solutions that are relevant at the present stage.

Key words: tax secrecy, taxpayer, legal regime, tax information, personal data.

	Abstract	Glinshchikova Tatyana Vadimovna, Kovalev Dmitrij Mikhailovich Read the Article: To the question of the recognition and execution of foreign judicial decisions
A foreign court decision does not have an effect similar to a domestic court decision. The state of location of the debtor may exclude the effect of foreign court decisions or recognize them subject to certain conditions enshrined in domestic law. The recognition and enforcement of a foreign judgment in Russian law depends on the existence of an international treaty or federal law. However, recently the postulate on the admissibility of recognition and enforcement of foreign judgments in the presence of these acts by scholars and courts has often been called into question. Increasingly, reciprocity and international politeness are cited as grounds for the recognition and enforcement of foreign judgments in the Russian Federation, which requires a determination of the content of these concepts, as well as their relationship with the provisions of the Russian procedural legislation. In this regard, the study of problems associated with the recognition and enforcement of foreign court decisions is of undoubted relevance.
Key words: international treaty, judicial decision, international courtesy, reciprocity, recognition of a foreign judicial decision, debtor.

Duchevа Ruzanа

Rashidovna,

Chalova Anastasia

Sergeevna

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Development of legal regulation of corporate names of legal entities

Abstract

The Civil Code of the Russian Federation provides for the legal protection of various types of intellectual property. Each of these species plays a role in the development of the country’s economy. The importance of a brand name is determined by two factors. Firstly, in the Russian Federation over ten million legal entities that are commercial organizations have state registration. Moreover, any commercial organization has a company name related to the number of protected objects. Secondly, a company name often merges with a commercial designation and performs its functions. In the sense, the company name should individualize goods, works, services. Within the framework of this article, aspects of the establishment of legal regulation of the company name of a legal entity will be touched upon, the issue of the relationship between the company name and the commercial designation will be considered.

Key Words: company name, legal regulation, legal protection, company, legal entity

	Abstract	Devyatkina Tatyana Valerevna Read the Article: Effective use of production potential of agricultural enterprises
This article discusses the main components of the resource potential of agricultural enterprises, as well as their impact on the efficiency of agricultural enterprises. Their joint and effective functioning allows to obtain the desired results in the process of carrying out economic activities. The structural model of production potential is analyzed, including six production factors that function as a single system. The factors influencing the formation of resource potential are presented. They have various classifications, but most often they are divided into external and internal, while the external ones are factors of direct and indirect impact on the formation of the potential of agricultural enterprises. The problems and disadvantages of the material and technical base of agrarian forms of management, which are expressed in the deterioration of the machine and tractor fleet of enterprises in the agricultural sector, are highlighted
Key words: resource potential, production potential, material and technical base, agricultural enterprises, producers

Denisov Alexander

Alexandrovich,

Chernov Yuri

Ivanovich

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Questions about the relationship of tax and land law

Abstract

This article discusses and analyzes the legal regulation, as well as the ratio of land and tax law as complementary branches of the legal system of the Russian Federation in terms of taxation of land as a natural resource object and immovable property. In the framework of the research topic reflected topical issues of development of the tax mechanism of regulation of land relations, the principles of legal regulation of relevant legal relationships and defined proposals to improve the legislative framework concerning land taxation. In our opinion, the land tax acts as a qualitative tool in the mechanism of the tax system for the settlement of legal relations in order to increase the revenue of the state Treasury and legitimize the activities carried out in the process of using land as property owned by the owner. It is considered necessary to introduce innovations in the legislative norms regulating the distribution of powers between tax authorities and land inspection bodies.

Key Words: land tax, land, land plot, tax base, tax rate, land payments, land law, tax law.

	Abstract	Diordiy Sofia Yureivna Read the Article: Russian legislation on guarantees of foreign investment
This scientific article discusses the sources of legal regulation of investment relations with the participation of a foreign element, in particular the Federal Law “On Foreign Investments in the Russian Federation”. The analysis of this regulatory legal act, which allows to highlight the main problems in the investment sphere. The basic guarantees of a foreign investor provided by Russian law are examined. A systematization of these guarantees was made, as well as some of them were studied in detail. The article also examined the responsibility of state bodies and officials for damage caused to a foreign investor. The main problems of legal regulation of investment guarantees have been identified, namely: their uncertainty, declarative nature, lack of a procedural mechanism for their regulation, etc. The conclusion is drawn about the rather unsuccessful experience of the Russian Federation in reforming the national investment legislation
Key words: guarantees, investments, investment guarantees, investor, foreign investor, nationalization, requisition.

Dronova Mariya

Arkadyevna

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Some issues of legal regulation of surrogate
motherhood in private
international law

Abstract

This scientific article raises the issue of legal regulation and implementation of reproductive human rights through the institution of surrogate motherhood in private international law. This article examines the recognition or non-recognition at the national level of such an institution, as well as international legal acts indirectly regulating these social relations. The author raises the need for the creation of an interstate legal act that will resolve the list of issues that arose before society in connection with the actual existence of relations between people regarding the satisfaction of reproductive rights by resorting to surrogate motherhood. The study also refers to legal gaps in terms of the legal affiliation of a child born in the circumstances described above. The relevance of this topic is confirmed by the emergence of transnational commercial surrogate motherhood, which the international community is actively opposing.

Key Words: reproductive rights, surrogacy, transnational commercial surrogacy

	Abstract	Druzhinina Dana Igorevna, Mustafina Svetlana Anatolyevna Read the Article: Necessity of ecological audit in modern practice
In the modern world, the problem of preserving the natural environment and caring for it is very relevant. In order to monitor compliance environmental requirements by all companies and other subjects of business activity, which affects natural interests there was created a specific type of audit such as ecological audit. There is no separate regulatory act, which would regulate only environmental audit, however this does not prevent auditors in their practice from using other laws and rules. This article analyzes content of ecological audit. It also contains of its purposes and practice direction. Timely implementation of ecological audit can previously warn about onset of adverse consequences for environment and human being and also it can reveal existing violations. The authors come to the conclusion that it is necessary to adopt a separate regulatory act that would regulate in detail the issues related to environmental auditing, both for audited entities and for auditors
Key words: ecological audit, environment, adverse consequences, environmental legislation, natural resources, pollution.

Kirienko Kristina

Nikolaevna,

Chernov Yuri

Ivanovich

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Issues of administrative responsibility for violation of migration legislation

Abstract

This article reflects the issues of administrative responsibility for violation of migration legislation by foreign persons and stateless persons, as well as analyzes the trends in the development of the legislative framework for the settlement of migration relations in the territory of the Russian Federation. For the most appropriate study of the topic set in the study, the judicial practice, as well as news articles of the Ministry of internal Affairs of the Russian Federation ARE given. The main legal acts regulating the onset of administrative responsibility for the relevant illegal acts considered by us are the Federal laws listed below, as well as the codified act of the Russian Federation on administrative offenses. It is necessary to highlight the tendency to improve the legislative framework for the regulation of migration relations in view of the active development of Russia’s security and legal cooperation with other countries on the settlement of migration in the international arena.

Key words: foreign persons, stateless persons, administrative responsibility, migration legislation, migration control bodies

	Abstract	Koh Kristina Evgen’evna, Mosejchuk Elena Veniaminovna Read the Article: Taxation issues of regional universities
In this scientific article, the authors have identified and studied in detail the main types of taxes that are payable by educational institutions of higher education, as well as the legislatively established tax benefits for these subjects of taxation, the conditions and procedure for their provision, which is necessary and positively affects their educational activities. We also examined the problem regarding the availability of a sufficiently large amount of tax incentives at regional higher educational institutions, which causes discussions among legal scholars and scientists about the need to use just such a method of taxation of these tax law subjects. Further, we will also outline some features of regulatory legal regulation in the field of taxation of regional higher educational institutions at the level of constituent entities of the Russian Federation
Key words: tax law, taxpayers, regional taxes, local taxes, regional universities, educational programs of higher education.

Kuadje Elmira

Timurovna

Competitive way to form a corps of local
government officials

Abstract

This article discusses the current institution of the head of the municipality. The purpose of this scientific work is to study the procedure for electing a corps of local government officials, highlighting the main features of a “competitive” way of electing officials, indicating its strengths and weaknesses, as well as analyzing the consequences of changing the method of electing officials that arise because the use of the “competitive method” can seriously contradict established local traditions in many municipalities and the democratic foundations of the legal state. The goals and objectives of this work are the analysis of legislation in the field of suffrage and the process, the positive and negative sides of the “competitive” election method, as well as the specifics of its implementation in practice

Key Words: municipality, head of municipality, method of election, democracy, elections.

	Abstract	Lyashenko Daniil Alekseevich, Fedorenko Pavel Evgenievich, Puchinkin Daniil Alexandrovich Read the Article: Liability of the carrier for sea transportation
In this scientific work, the analysis of one of the most important institutions of international Maritime transport – the responsibility of the carrier. To date, legal regulation is carried out in relation to sea transportation of linear communication and Charter. The difference lies in the nature of prescribing the norms of international treaties for each of the above types of Maritime transport. Linear communication is governed by imperative rules, and Charter – dispositive. Responsibility comes for causing harm to health of the person or his death, and also for causing damage to baggage, cargo. In order to implement in practice the measures provided for by international and national legislation on compensation for the damage caused, it is necessary to prove the intention or gross negligence of the carrier. The burden of such proof lies with the plaintiff.
Key words: the contract of carriage by sea; bill of lading; international Maritime transport according to a linear communication; international Maritime transport Charter; passenger carrier

Maghaliasova Valentina

Anatolievna,

Mosnaya Elizaveta

Igorevna

Read the Article:

Labor relations in private international law

Abstract

This scientific article discusses the sources of legal regulation of labor relations with the participation of a foreign element. An analysis of these sources is made, which allows to highlight the main problems in this area. We studied the general conflict bindings of Russian law, as well as alternative bindings contained in the national laws of other countries. The necessity of applying to such labor relations the provisions of the Civil Code of the Russian Federation regarding conflict of laws regulation of obligations is substantiated. Within the framework of this work, cancellations are special cases when regulation occurs on the basis of additional conflict bindings. The article concludes with a proposal for some amendments to the Labor Code of the Russian Federation, which would eliminate the problems arising in judicial practice on labor disputes involving a foreign element.

Key words: foreign worker, international private labor law, employee, employer, labor activity, labor law.

	Abstract	Malchenko Vladislav Evgenievich Read the Article: Actual problems of state financial control
One of the most important areas of modern Russian economic policy is the organization of effective financial control over the completeness of formation and timeliness of the receipt of state revenues, as well as the legality and efficiency of the use of budget funds and the disposal of state property.Moreover, it is the really operating mechanism of financial control that is of particular importance, as it reflects the true state of public finance management, and also protects the rights and legitimate interests of all subjects of financial relations.There are a number of problems and contradictions in the legal regulation of state financial control that negatively affect the effectiveness and quality of state financial control.In the framework of this work, the authors considered the main problems that occur in this legal institution.The work focuses on the fact that the modern budget legislation of the Russian Federation requires its reform.The modern Budget Code of Russia does not contain the concept of “state financial control”, which, according to the authors, does not allow the legislator to correctly formulate the principles and norms of financial control.The authors also point out the need to adopt a new special law that would allow the legislator to solve the problem of unsystematicity in determining the areas of activity of subjects of control activity.
Key words: financial control, state financial control, legal regulation, budget legislation, economic policy.

Oganezov Edgar

Maratovich

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Analysis of the nature of copyright: a philosophical aspect

Abstract

This article discusses the legal aspects of copyright content. The main features of personal non-property rights of the author are determined. The basic philosophical views on the institution of copyright in civil law are presented. The position of a broad interpretation of copyright is considered. The positions of scientists who deny the institution of copyright are analyzed. An assessment is given to the considered positions of philosopher scientists from the point of view of compliance with the current positions of the legislator. The significance of the will of the author for the emergence of copyright is determined. The philosophical aspect of the will is studied. The author considers the value of the direction of the will of the author when creating the result of intellectual activity in the case of a contract of copyright order and directly of his own free will. Conclusions are drawn regarding the application of the positions of philosophers on the nature of copyright in the development of new versions of articles of part 4 of the Civil Code of the Russian Federation

Key Words: copyright, intellectual property, publication of works, law, will, will orientation

	Abstract	Oparin Vitaliy Nikolaevich, Topchieva Svetlana Konstantinovna Read the Article: Relevance and prospects of development of international law
This scientific work examines the prospects for the development of international law in modern realities. The work emphasizes the need for closer cooperation between different states in resolving issues existing under international law. The author makes an attempt to formulate and describe the most effective and efficient ways to resolve some urgent problems related, for example, to international terrorism or to protecting our environment. It is noted that if modern society cannot adapt to the generally binding norms of international law, then it is indisputable that rather violent confrontations can be predicted, given the fact that modern militarized equipment and weapons are considered too powerful. According to the author, it is necessary to create a new classification of the principles of international law, contributing to the strengthening of the international legal position of the United Nations and at the same time abandon the "old"hierarchy of existing principles.
Key words: international law, world security, development of international law

Oparin Vitaliy

Nikolaevich,

Chipulyay Leonard

Igorevich

Read the Article:

Readmission as an international legal category

Abstract

With the development of immigration processes, issues of protecting state security are becoming particularly relevant. Among the measures associated with its provision, readmission is distinguished. The legal regulation of readmission often goes beyond the framework of the legislation of one state, as it relates to external migration and can be solved jointly by several states through the conclusion of international agreements. As a rule, the content of such agreements concerns the establishment of mutual obligations between two states to take back their citizens who illegally arrived in the territory of another state or stay in the territory of a foreign state without any good reason. Under such conditions, these persons are subject to the principle of non-refoulement as potential refugees or asylum seekers, and special procedures for recognizing status are established in relation to them.

Key words: readmission, agreements, obligations, migration, protection, territory, citizen of a foreign state.

	Abstract	Parkhomenko Vitaliy Grigorievich, Shapovalov Anatoly Vyacheslavovich Read the Article: Work of deputies in electoral districts
Existence of modern legal state is impossible without some democratic institutions. Such is the institution of parliamentarism. In theory, several basic forms of work of deputies in legislative bodies are formulated and implemented in practice. These include works of deputies in electoral districts, in addition to parliamentary hearings, plenary sessions, works in committees and commissions of Parliament. This form of activity of deputies is extremely important from the point of view of interaction of civil society and legal state. In the work special attention is given not only to the definition of the content and framework of the activities of deputies, but the effectiveness of such activities, encouragement of active citizenship, dialogue of the society with the government. The work of deputies in electoral districts is illustrated by the example of the functioning of deputies of the Legislative Assembly of the Krasnodar Territory. There were analyzed and studied the powers of deputies in interaction with voters and forms of activity of deputies in an electoral district. There was stated the fact of active use of various forms of work of deputies in electoral districts.
Key words: Parliament, deputy, electoral district, Legislative Assembly of Krasnodar Territory, interaction, Constitution, law, legal responsibility, recall of a deputy

Pogorelov Nikolay

Anatolyevich

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Problems arising from the qualification of terrorist acts

Abstract

Terrorist crime indicators in Russia indicate a high intensity of this socially dangerous act and a high level of destabilization of social and state life. The combination of operational, official and legal measures, the development of preventive and informational measures to counter terrorism, toughening criminal liability, and the stabilization of the economic and social situation in the border areas are beginning to take on paramount importance. The main problem of criminal activity in this direction is, first of all, the problem of qualification, which also, in turn, has a number of industry problems, namely: the qualification of crimes of terrorism on the objective side and in other cases. The main measures to combat terrorist activities should be expressed in the development and adoption of measures aimed at creating measures ensuring public safety, as well as contributing to the strengthening of public administration in crisis situations

Key words: terrorist act, objective side, qualification of terrorism, article 205 of the criminal code, improvement, actions, terrorism.

	Abstract	Podolyan Alexey Pavlovich Read the Article: Crime with adminis-trative prejudice
The author considered the concept of “administrative prejudice” in the article, and identified the problems associated with the use of this institution. Prejudice is due to conflicting law enforcement practices. The specific elements of crimes with administrative prejudice were analyzed. The author also indicates the relevance of this topic, since administrative offenses, which lead not only to administrative punishment, but also to criminal prosecution, are gaining momentum today.The feasibility of introducing the institution of administrative prejudice was examined, which is reflected in the fact that an administrative misconduct committed again immediately after the execution of a penalty for such a violation is turned into a crime. The features of the elements of the crime, which are expressed in the fact that the object and the subjective side are identical to the same elements of a previously committed similar administrative offense, are highlighted
Key words: administrative prejudice, offense, crime, criminal legislation, public danger.

Polishchuk Aleksandra

Igorevna

Read the Article:

To the question of the legal nature of mega-regulators as the key bodies responsible for the financial activities of the state

Absract

The significant development of financial markets has led to the need to find new ways to regulate them. This article discusses the reasons for the need to create a single centralized control, which would operate within a single body. The main idea of improving the structure of financial regulation was the idea of creating a single financial regulator-a mega-regulatory body that combines the functions of supervision and protection of the rights of consumers of financial services. And on September 1, 2013, the Central Bank of Russia became such a body in its new legal status-a mega-regulator that monitors the state of the Russian financial market and develops measures aimed at reducing threats to financial stability.

Key words: Russia’s Central Bank, the regulator of the financial market

	Abstract	Popenko Mark Sergeevich, Spiriadis Roland Rolandovich Read the Article: Interrelation of tax and civil law through the prism of the security agreement
This article analyzes the relationship between public and private law, namely tax and civil law, through the prism of comparing a pledge agreement in the considered branches of law. One of the features of such an analysis is the legal nature of this agreement in tax law, the possibility of application both in one industry and in another, taking into account various aspects. This is due to the close interaction of tax and civil law, which inevitably leads to various legal conflicts and gaps in the modern legislation of the Russian Federation. The aim of the work is to study and study the relationship of the norms of the above branches of law. Also in this scientific article, the points of view of scientists are presented, a number of problems are studied in this interaction of public and private law by analyzing a pledge agreement, and proposals are made to overcome them by improving legislation.
Key words: tax law; civil Code; pledge agreement.

Popov Aleksandr

Anatol’yevich

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Study of the yield of hypericum perforatum (Hypericum perforatum L.) depending on the methods of sowing

Abstract

St. John’s wort is widely used in medicine, including folk, they have long been treated poorly healing wounds, ulcers, boils. Revealed anthelmintic and diuretic effect of St. John’s wort. Currently, it has found its application not only in medical and veterinary practice, but also in the food industry. The article presents the results of research methods of sowing Hypericum perforatum (Hypericum perforatum L.). It is shown that the width of the rows does not affect the field germination of St. John’s wort seeds, wide application of methods of sowing plants - 30 during the first growing year is noted. In the following (second and third) years, the height of the plants is almost the same. After obtaining medicinal raw materials, a wide-row method of sowing is also noted

Key Words: St. John’s wort, row width, seed germination, sowing method, wide-row, narrow-row, Hypericum perforatum L., autumn sowing.

	Abstract	Rud Ksenia Alexandrovna Read the Article: Conflict regulation of issues related to the establishment and contestation of paternity (motherhood)
This article analyzes the problems that arise in determining the applicable law for the establishment and contestation of paternity (motherhood) with the participation of an alien. The Russian legislation providing for the regulation of these situations, in particular, the Family Code of the Russian Federation, is examined. The general binding is determined - the law of the child’s citizenship, and various types of alternative bindings are considered: the law of the general citizenship of the parents, the law of the place of usual residence, the law of the citizenship of the father, etc. A comparative analysis of domestic and foreign law, in particular, the law of Germany, Poland, the Czech Republic, Georgia, Greece and France. The necessity of concluding international treaties on legal assistance between states, as well as a universal international act that would allow uniformity in judicial practice in disputes related to the establishment of paternity (motherhood), is substantiated.
Key words: international agreement, conflict of laws norm, conflict of reference, motherhood, fatherhood, legalization.

Sahakyan Maria

Aramovna

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Legal protection of trademarks and service marks in the Russian Federation

Abstract

The scientific article explores the legal regime of trademarks and service marks under the civil law of the Russian Federation. Definitions are given to such concepts as service mark and trademark. Their legal regulation is noted both at the international level and at the national level. Three main methods of legal protection of an individual entrepreneur and a legal entity whose rights were violated were identified: administrativelegal defense, civil defense and criminal law. Protection of rights to a trademark and service mark is carried out on the basis of regulatory legal acts. The Civil Code of the Russian Federation in the second paragraph of Chapter 76 sets forth the features and main methods of legal protection of trademarks and service marks.

Key Words: trademark, service mark, Civil Code, civil law protection, criminal law protection, administrative law protection..

	Abstract	Sayenko Irina Ivanovna, Sviridov Oleg Olegovich Read the Article: Personnel development as a factor of increasing the competitiveness of the organization
The article considers personnel development as one of the effective elements of human resources management of the organization and a factor of increasing competitiveness in the market. The main goals and objectives of personnel development, benefits for the organization from the implementation of personnel development programs are defined. The basic requirements to the personnel in the modern organization are characterized, professional and personal features necessary for successful career growth are defined. The main directions on development of professional working qualities of the personnel are defined. Mechanisms of promotion of personnel on a career ladder in the modern company are considered. The advantages of internal staff promotion as a way to reduce the costs of personnel adaptation are determined. The definition of the quality of human resources as a factor of effective functioning of the organization is given.
Key words: : personnel development, competition, human resources management, personnel policypersonnel development, competition, human resources management, personnel policy.

Sakhno Natalia

Sergeevna

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Individuals as subjects of tax law

Abstract

The general theory of law considers the concept of subject of law from the point of view of positive and natural law. According to the first approach, the subject of law is a legal or natural person who has the ability to become a holder of rights and obligations. According to the second approach, the subject of law is associated with the natural rights of a person, therefore a person from the very beginning, from birth, can become a subject of law. An important component of the subject of law is the presence of such a property as legal personality. It is understood as the ability of a person to independently participate in legal relations, namely to have rights and bear responsibilities. Initially, the term individuals was first used in civil law, and then was borrowed by other legal sciences, one of which is tax law.

Key Words:individual, tax agent, interdependent participants, duties, rights, legal personality.

	Abstract	Torjinskiy Roman Albertovich Read the Article: On the issue of comparing the business reputation of a citizen with the business reputation of a legal entity and individual entrepreneur
Amendments and additions to Chapter 8 of the Civil Code of the Russian Federation on 01.10.2013, adopted as part of the civil law reform, did not take into account the problems identified by the judicial practice and legal doctrine, but contributed to the emergence of new and the formation of diametrical judicial positions in cases of protecting the business reputation of citizens and legal persons. Of course, it is impossible to protect the rights to business reputation of both legal entities and citizens without understanding the essence of this legal phenomenon, its theoretical and practical interpretation. The author carries out a comparative analysis of the business reputation of a citizen with the business reputation of a legal entity and an individual entrepreneur. The author notes that non-profit organizations should also be attributed to business reputation holders, since public opinion about personal business characteristics is formed not only in the field of entrepreneurial activity, but also in other types of activity. The author reasonably concludes that the business reputation of a citizen is associated with the assessment of exclusively and directly competencies or professional properties, as well as their absence. It is an inalienable inalienable item that is not subject to property valuation and is not transferred in any other way, characterized by belonging and inseparability from a citizen, an intangible good that is located outside the boundaries of civil circulation and does not have material content. In turn, the business reputation of legal entities and individual entrepreneurs, in contrast to the business reputation of a citizen, which is inalienable and immeasurable, has its own specificity and is closely related to the property, economic nature, as well as entrepreneurial or other economic activity of the latter.
Key words: intangible good, goodwill, defense, legal entity

Usova Valeriya

Vladimirovna

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Interaction of public authorities and local self-government in the field of Finance

Abstract

Public administration assumes not only administrative influence, but also organizational interaction of the state and its subjects with local governments providing purposeful and effective functioning of municipalities. Indirect relations, the main ones are the controlling influences. Also financial bodies of regional and local level at the decision of the tasks assigned to them and implementation of powers, carry out interaction with Executive bodies of the state power of the Russian Federation, the subject of the Russian Federation and local governments. The article deals with topical issues of interaction between public authorities and local self-government in the field of Finance, reflects the features of legal institutions under the joint jurisdiction of these bodies, as well as the analysis of legal sources of municipalities and judicial practice. Effective mechanisms of coordinated activity of local self-government bodies and state authorities have been developed.

Key words: public authorities, local governments, financial region, budget.

	Abstract	Chernov Yuri Ivanovich, Shepeleva Oksana Dmitrievna Read the Article: Problems of regulation of labor migration in Russian regions
Today, labor migration is a source of solving the problems of demographic changes, employment, development of the country and interstate relations. The development of labor migration in the Russian Federation depends on many factors related to migration pressure from poorer countries, an excess of labor force in them, as well as real demand for foreign labor in the Russian Federation. Today, the migration policy of the Russian Federation and its individual regions causes constant discussions and disputes between various Russian and foreign specialists. This is due to the fact that the legislation in this area has many gaps and needs appropriate adjustments, changes and additions. The legal regulation of labor migration in the regions of our state is currently imperfect, requires fundamental changes and additions by state legislative bodies.
Key words: migration policy, labor migration, migration

Chipuljaj Leonard

Igorevich

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The ratio of the single agricultural tax and value added tax

Abstract

A special tax regime is provided for agricultural producers related to the establishment of a special procedure for levying taxes and fees - the agricultural tax. General position in tax law distinguish between general and special tax treatment. The general regime provides the basic procedure for tax payments by taxpayers, who must keep accounting and tax records, periodically providing reporting documents to tax authorities. Under the special tax regime, a facilitated procedure is applied for the allocation of elements of taxation, while taxpayers can be completely relieved of part of their tax obligations. Special tax regimes are established only by the provisions of the Tax Code of the Russian Federation.

Key Words: single agricultural tax, agricultural producer, value added tax, taxpayer, tax period, tax rate

	Abstract	Isakova Natalia Vladimirovna, Novitskaya Kristina Victorovna Read the Article: Attitude to nature in the religious traditions of the world
The natural environment is the habitat of not only humans, but also other living creatures. In this regard, the respect for nature is an integral part of the life of any person. This article shows the destructive anthropocentric activity of man and gives its interpretation from the point of view of world religions. The work notes that not only the man-made activity of mankind has destructive power. One of the reasons for the consumer attitude to nature is some religious dogmas that elevate man over the living world. Using various religious sources as an example, we examined the features of the relationship between man and nature, the specificity of which is dictated by religious prescriptions. The importance of the spiritual potential of religious traditions in the formation of a new worldview ecological paradigm is noted.
Key words: religion, environmental ethics, anthropocentrism, ecocentrism, nature