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Albul Ekaterina Aleksandrovna, Chernov Yuri Ivanovich Read the Article: Tax and legal incentives for agricultural enterprises |
Abstract | ||||||||||||||
| In 2010, by the Decree of the President of the Russian Federation, the doctrine of food security was approved, which stated that special attention should be paid to creating conditions for ensuring financial stability and solvency of agricultural producers. In addition, the provisions of the doctrine provided for an increase in the effectiveness of agricultural market regulation mechanisms. The implementation of the provisions of the food security doctrine provides for the provision of food products produced by Russian producers. However, to date, this problem remains relevant, since the values provided for in the Doctrine remain unattained. Tax incentives apply to individuals who meet the criteria outlined in the federal law On the Development of Agriculture. In the agricultural sector, a system of privileges and preferences is operating, which can conditionally be divided into subsidizing the costs of producers, stimulating rational land use, simplifying the reporting process, and investing | |||||||||||||||
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Key Words: Taxes, tax policy, preferences, tax system, special treatment, benefits. |
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| Abstract |
Arkhireeva Anastasiya Sergeevna, Makhosh Murat Bayzetovich Financial control of local governments
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| The aim of the study is to analyze the existing practice of financial control in order to improve it at the local level. The subject of the study is the theoretical and methodological principles of financial control at the local level. The methodological basis of the research consists of research approaches, General theoretical principles of scientific knowledge, a system of methods and techniques. The article clarifies the nature of financial control of local governments, identifies the main bodies exercising budgetary control, in addition, some of them are considered in more detail, in particular their powers. And also outlines the main problems of local government. In addition, it is considered what is included in the list of powers of state financial control institutions, and what their activities are focused on. Also in this paper, the topic of the essence of unscheduled inspections, by whom and for what they are carried out. |
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Key words: financial control, local budgets, violations of financial control, financial control bodies, municipal control. |
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Arkhireeva Anastasia Sergeevna, Podolyan Alexey Pavlovich The problem of legal regulation of cryptocurrency in Russian Federation |
Abstract | ||||||||||
| The article considers the problem of legal regulation of cryptocurrency in the Russian Federation, identifies problems to which object of civil legal relations cryptocurrency belongs. In modern scientific research, virtual currency is considered mainly in the framework of the study of civil rights. However, despite the diversity and breadth of the proposed positions, neither scientists nor practitioners managed to reach a common understanding of which cryptocurrency belongs to the subject of civil legal relations, and is it permissible to consider it as the subject of civil legal relations at all. As a result of the analysis of judicial practice, a certain set of gaps in the field of legal regulation of cryptocurrency was revealed. Such a legal situation can lead to a destabilization of the economic situation in the country and an increase in disputed legal relations in the sphere of the implementation of monetary operations | |||||||||||
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Key words: cryptocurrency, legal status of cryptocurrency, currency control, monetary unit, financial regulation. |
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| Abstract |
Arkhireeva Anastasiya Sergeyevna, Seropol Diana Igorevna Read the Article: |
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| This article is devoted to such right of municipal formation as implementation of purchases for realization of needs of the population of municipal formation. The article describes the relations that are the scope of the Federal Law "on the contract system in the procurement of goods, works, services for state and municipal needs because not all relations related to the procurement of the municipality are regulated by this regulatory act. The procedure of implementation of the municipal order is analyzed. The definition of the concept of "municipal order"is given, the stages of the process of forming a municipal order are analyzed: planning, rationing, justification of procurement, execution, as well as control in the field of procurement. Two aspects of control in the sphere of procurement of the municipality are analyzed. The article also touches upon topical issues and problems of municipal procurement for municipal needs at the present stage of development |
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Key words: municipal order, municipal procurement, municipal needs, municipal formation, municipal contract, control. |
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Berdius Mark Aleksandrovich, Chernov Yuri Ivanovich Read the Article: Questions of legal responsibility of tax agents |
Abstract | ||||||||||
| This article reflects the specifics of the legal responsibility of such an economic entity as a tax agent, with the allocation of administrative and tax responsibilities characteristic of its activities. Analyzes the novel in the last edition of the tax law providing responsibility for failure to fulfill the tax agent obligations, as well as peculiarities of criminal liability under the criminal composition contained in the criminal law. We also gave an example of a court decision, revealing the peculiarities of bringing a tax agent to administrative responsibility for the failure of a taxpayer to fulfill the obligation to pay mandatory payments within the prescribed period. Based on the analysis, we decided to identify the tax agent as a specific subject of criminal and illegal structures due to his official position, and at the same time, we emphasize that the sanctions applied to the tax agent for the acts belong to economic categories. | |||||||||||
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Key Words: legal liability, types of legal liability, tax agent, tax liability, administrative liability, criminal liability. |
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| Abstract |
Bischler Alina Olegovna Backlink in private international law
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| The article investigates the problem of practical application of the reverse reference (renvoi) in the judicial practice of different States. The cases when this Institute of private international law can be applied and when its application in judicial practice is inexpedient are considered. In this regard, this paper analyzes the approaches in the legislation of different States on the application of the reverse reference. A systematic analysis of the provisions of the Russian legislation in terms of the application of the Institute of rereference in comparison with the legislation of foreign countries is carried out. The most characteristic ideological reasons for the use of backward reference in judicial practice are considered. Various points of view of domestic scientists advocating the adoption of the reverse reference are studied. The author highlights the advantages of using this Institute of private international law. |
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Key words: conflict-of-laws rule, back-reference, international Treaty. |
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Bredov Dmitry Alexandrovich Legal regulation of the resort fee in the subjects of the Russian Federation |
Abstract | ||||||||||
| The article is devoted to the problem of establishing and levying a resort fee. The concept and essence of the spa cathedral is revealed. Its historical component and experience of previous years are considered. Based on a study of Russian legislation, the author identified features of the legal status of the resort tax. It is considered to what kind in the system of taxes and fees this fee applies. It is argued that the resort fee is directly a fee or is it still a tax. The main goals of the introduction of the spa cathedral are determined. The problems of responsibility of the operator of the collection and control of the payment of the resort fee are listed and characterized. The possible negative consequences of levying this fee are given. Also suggested are ways to address the negative effects. The mechanisms of collecting resort fees in Russia and abroad are investigated. The practice of collecting resort fees in foreign countries is given for comparison. Based on the above materials, the author draws general conclusions about the feasibility and prospects of levying a resort fee in the Russian Federation. | |||||||||||
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Key words: resort tax, tax, local taxes, regional taxes, tax experiment, resort infrastructure. |
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| Abstract |
Anna Vasilyeva, Tyaptina Alexandra Vyacheslavovna Read the Article: Development of determinism and indeterminism in philosophy |
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| The article is devoted to the problems of determinism and indeterminism relevant to modern science and philosophy. Two basic tendencies in understanding of determinism are given in the work; it is shown in what areas of modern research the resolution of this problem is of great importance: quantum mechanics, temporology, etc. Born in ancient philosophy, the questions about the presence of cause-and-effect relationships in nature, as well as the action of chance, gave rise to an actively developed discussion in New Age on the action of these forces of being. Р. Descartes developed questions about determinism and index, laying the foundation for the subsequent interpretation of scientific, ethical, social phenomena. The philosopher has distinguished the areas of necessity. In modern times, the difference between causality and necessity was identified, which also influenced modern, primarily scientific theories. Setting the problem of the correlation between necessity and chance in the material and spiritual spheres strengthened the role of the subject in knowledge and activity. |
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Key words: determinism, regularity, cause, occasionalism, indexism, necessity, rationalism, causality. |
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Gadzgikerimova Rasiat Mallakerimovna, Shumanskaya Ekaterina Vadimovna Features of use of the trademark |
Abstract | ||||||||||
| despite the fact that the exclusive right to the results of intellectual activity and means of individualization is sometimes called a monopoly, it, nevertheless, can not be called unlimited. To date, registered trademarks are an effective tool for protecting the interests of legal entities and individual entrepreneurs. At the same time, in practice, there are cases of use by third parties of these marks without the appropriate permission of the rights holders for their own purposes. This article is devoted to the use of a trademark, in particular with the change of its individual elements, in order to make it similar to someone else’s trademark and, as a consequence, more attractive to the consumer. This problem is considered in the aspect of limiting the rights of the right holder in order to comply with the legitimate interests of other participants of civil turnover. | |||||||||||
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Key words: right Holder, trademark, exclusive right to trademark, verbal name. |
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| Abstract |
Gladkova Marina Sergeevna, Mosnaya Elizaveta Igorevna, Shulga Antonina Konstantinovna Read the Article: Bankruptcy (insolvency) of peasant (farmer) farms without a legal entit |
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| In this scientific work some questions connected with implementation of procedure of bankruptcy concerning the country (farm) economy as the subject of business which is carrying out the activity without formation of the legal entity are considered. Such subject carries out the activity on the basis of the norms provided by the legislation. With respect for all its rights and obligations, as well as the interests of third parties, the peasant economy is able to exist and compete with other entities of various organizational and legal forms. In case of non-compliance with the requirements of the legislation, in particular, when there is a certain debt to creditors with the inability to meet their requirements in a timely manner, the farm is often subjected to bankruptcy proceedings. Features of recognition of the peasant (farmer) economy bankrupt associated with the ambiguity of its status, as in this article was analyzed. All the problem questions on the topic of the work were also assessed. |
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Key words: bankruptcy (insolvency); the head of the peasant (farm) economy; individual entrepreneur; peasant (farm) economy without the formation of a legal entity. |
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Gurnovich Tatyana Genrikhovna, Sviridov Oleg Olegovich Problems of ensuring food security of Russia in the sphere of agricultural complex |
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| Article discusses the problem of food security and its solutions. Since 2010, the Ministry of health has reached or exceeded the per capita consumption recommended by the Ministry of health for the main products. Further steps to improve food security are proposed, including the development of programs to support agriculture and the development of the agricultural complex. The problem of land withdrawal from agricultural turnover and administrative measures for their return, reclamation and reclamation are considered.. Volumes of export of agricultural production, directions and countries of delivery, national features of consumption in different countries are defined. Programs of support of rural business and the reasons of inefficient functioning of a number of farms are considered. A number of measures to minimize and eliminate them are defined | |||||||||||
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Key words: food security, agriculture, agriculture, food problem |
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| Abstract |
Edidzhi Farida Azamatovna, Chernov Yuriy Ivanovich Read the Article: Administrative and judicial procedure for the protection of rights and legal interests of taxpayers) |
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| In the article discusses the administrative and judicial procedure for the protection of rights and legitimate interests of taxpayers. The work studied positive sides of changes in the area of the procedure for appealing against of the tax agency and their officials. The impact of the change on implementation of the right to protect the interests of taxpayers. The problem of violations of constitutional right to direct judicial review of any illegal decisions taken by the authority is raised, which is a gap in the law. Thus, the supremacy of constitutional norms over other normative legal acts is emphasized. The article also touches upon the importance of the institution of tax secrecy, the safety of which falls on the shoulders of the state represented by tax authorities. The types of liability are listed, as well as the amount of liability for the disclosure of tax secrets. |
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Key words: administrative appeal procedure, judicial procedure of appeal, taxpayer, protection taxpayers rights. |
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Zdanovskaya Lidiya Borisovna, Nepshekuyeva Tamara Sagidovna Olfactoremes and their potential for conflict |
Abstract | ||||||||||
| The olfactory system is an important part of nonverbal communication based on the sense of smell. Olfactory components implement a person’s expressive behavior – they create his image, influence his perception by the participants of communication, and their relationships. Odors are one of the nonverbal indicators of personality, and form additional image characteristics. Odors are a special means of social stratification and a source of interpersonal contacts, a way of identifying and determining belonging to a particular social group. The study of the linguistic implementation of olfactorics in the communication process is an urgent and insufficiently studied problem. This article examines olfactoremes from the point of view of implementing them in a conflict situation | |||||||||||
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Key Words:olfactory, olfactory, cognitive approach, Sinton, contentious, ambivalence. |
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| Abstract |
Ivanenko Igor Nikolayevich, Chernoshtanova Julia Igorevna Read the Article: |
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| The relevance of the topic is due to the lack of systematic theoretical and legal research and the practical significance of the legal regulation of the application of the tax deduction for children. It is noted that the tax deduction for children is of great importance not only in the tax, but also in the family sphere of public relations, since after the effective implementation of the norms of tax law one can observe an increase in the social well-being of citizens and their children, which largely depends not only on their moral component, but also material. According to the author, for more effective and progressive regulation of the relevant sphere of public relations, as well as for improving the standard of living and material well-being of citizens, it is worth making changes, in particular, it is proposed to supplement the tax legislation with norms establishing a decrease in the amount of income at which the right to a tax deduction is lost . |
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Key words: standard child tax deduction, tax, parents, taxpayers, state |
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Ivanova Victoria Alexandrovna Read the Article: To the question of responsibility of officers of tax authorities |
Abstract | ||||||||||
| The article is devoted to the problems arising in practice of holding tax officials accountable on the basis of the norms of current legislation. That is why in this scientific article the issue and features of holding a tax authority official accountable are considered, namely, the types of responsibility are considered, which include disciplinary, material, criminal and administrative, to which a tax authority official can be involved, the procedure and the reasons for attracting to which are strictly regulated by the current legislation, as well as the responsibility when it is the tax authority that is involved, and not the official ILCs directly for illegal actions (inaction) of the designated officials. Accordingly, within the framework of this article and the designated topic, special attention will be paid to the problems existing in practice when bringing an official to the indicated types of responsibility, and the problem of competition of disciplinary and administrative responsibility has been studied. | |||||||||||
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Key Words: tax authority, official, liability, disciplinary liability, material liability, criminal liability, damages. |
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| Abstract |
Ivanova Sophia Michailovna Features of labor relations between employees and employers in private international law
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| The article analyzes the provisions governing the procedure for concluding labor contracts between workers and employers of foreign countries, as well as the regulatory legal regulation of labor relations. An analysis of the peculiarities of regulation of international labor relations in the Soviet and post-Soviet periods is also carried out. As part of the research, an analysis is made of the extensive regulatory framework governing the relations under consideration, namely, existing international conventions and recommendations. A comparative analysis of international and national labor law. Among other things, the author considers a particularly urgent issue today on the procedure for resolving labor disputes with migrants in case of disagreement in this category of legal relations. The article also presents the most pressing problems and difficulties arising in the process of globalization and the development of international labor law. |
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Key words: labor contract, migration, private law, international law, law. |
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Ishmaev Yevgeny Konstantinovich, Chernov Yuri Ivanovich Read the Article: Interrelation of administrative and criminal responsibility for Commission of road accidents |
Abstract | ||||||||||
| In this article the aspects of interrelation of administrative and criminal responsibility for Commission of offenses in the sphere of road transport legal relations are proved. In view of the active development of this sphere, in Russia, more and more frequent cases of illegal acts, and along with this, there are questions about a clear distinction between the coming legal responsibility. The article considers the composition of both an administrative offense and a criminal offense, as well as the criteria for distinguishing misdemeanors and crimes. Administrative offenses, as well as criminal offenses have the identical composition of the illegal act, which includes the object, the subject, the objective side and the subjective side. This suggests that there are similarities between the types of legal liability under consideration, but the article provides an analysis of such compositions, taking into account the specifics of the administrative and criminal legal branches. | |||||||||||
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Key Words:administrative liability, criminal liability, vehicle, traffic accident, road safety. |
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| Abstract |
Kononenko Kirill Sergeevich, Marchenko Victoria Sergeevna Problems of regulation of labor relations of Russian citizens abroad
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| The article deals with the problems related to the legal regulation of labor relations of Russian citizens outside the territory of the Russian Federation. First of all, these problems are related to globalization, which has influenced the formation of labor relations. Also important is the fact that the Labor code of the Russian Federation doesn’t contain conflict of laws, which indicates the imperfection of legal regulation of this issue, since in this case, the regulation of relations will be carried out exclusively under the legislation of the place of employment. The work shows the latest ILO statistics, which reflect the data of labor migration. The article contains sources of legal regulation of both domestic legislation and legal sources of international level. The authors propose to solve the problems by modernizing legislation and improving the socio-economic situation. |
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Key words: p: Russian employee, foreign state, law of the place of work, conflict of laws regulations, international labour organization |
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Krenz Stanislav Vadimovich |
Abstract | ||||||||||
| This article details some types of administrative responsibility for violation of migration laws by foreign persons and stateless persons, since maintaining a balance of the legitimate interests of the state, the rights and freedoms of migrants, and the controllability of migration processes is real only if the proper legal order is maintained in society. His defense is one of the tasks of administrative law. An effective fight against offenses is possible provided that there is an educational mechanism, which consists in establishing the obligation to undergo the negative consequences of lawful behavior, that is, if there is responsibility. For this, it is necessary to observe the trend of stable improvement of the legislative framework for regulating migration relations in view of the active development of Russia’s security and legal interaction with other countries on the issues of settling migration in the international arena. The work also considered the point of view of the inappropriateness of using two independent concepts - «administrative expulsion» and «deportation» - to designate a single procedure - the forced expulsion of a foreign citizen from the Russian Federation. | |||||||||||
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Key words: administrative responsibility, migration, expulsion, deportation, readmission |
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| Abstract |
Kukisheva Darya Vladimirovna, Makhosh Murat Bayzetovich Banking transactions as an object of taxation
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| Today, banking transactions as an object of taxation are of particular importance, since taxation is part of the country’s economy, which primarily has a great impact on the situation in the country. Taxation of commercial banks is an extremely complex problem, since commercial banks are not only large taxpayers, but also economic entities whose solvency is of great public importance. It is banks that contribute to the development of the country’s economy as a whole. The article will consider the concept of banking transactions, as well as banking transactions as an object of taxation. The positions of banks ’ relations with tax authorities were reviewed, as well as the Bank’s expenses for tax purposes were considered. |
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Key words: banking transactions, taxation, object, competitiveness, banks, authorized capital. |
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Kulikov Yuri Georgievich Financial legal
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Abstract | ||||||||||
| This article discusses the prospects of program-targeted development of agricultural entrepreneurship in modern Russia. Agriculture is one of the most important sectors of the economy of any country. At the same time, this area often faces various problems, such as crop failure, mass extinction of farm animals for any reason, etc. the article explores new directions of support and development of small business, since small business is the mainstay of the development of the agro-industrial complex and the country as a whole. The state annually allocates huge sums to help entrepreneurs. To support small businesses, there are a number of government programs aimed at assisting businesses. Many of them have been working for several years, but still not all businessmen know how to use them. Thanks to state programs to support small and medium-sized businesses in Russia, even an unemployed citizen gets the opportunity to start his own business. | |||||||||||
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Key Words: state, support, subsidy, grant, small business, agro-industrial complex |
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| Abstract |
Kulikov Yuri Georgievich Legal basis of the institute of public
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| In the presented article the characteristic of definition "public service"is given, the system of public service provided by the legislation is considered. In addition, the article presents the analysis of legal documents regulating the functioning of the Institute of public service; the most important legislative acts determining the order of passing of such types of public service as the state civil service, the state military service and the state law enforcement service are revealed. The article determines that there is no single normative act defining the procedure for passing all types of public service, except for its system, which leads to the presence of a huge amount of legal documentation of both Federal and departmental nature. It is concluded that there is no need to codify the legal framework for the regulation of all types of public service. |
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Key words: civil service, civil servant, civil service system, civil service, military service, law enforcement service |
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Lyubitskaya Yelena Vasilyevna, Yarotskaya Yelena Vadimovna |
Abstract | ||||||||||
| The authors in this article examined the main aspects of price zoning of the territory in the Russian Federation. The relevance of studying this issue at the present stage of development of the land market and real estate market is substantiated. The definitions of the cadastral and market value of an immovable property are given, and the relationship of these concepts is described. The basic concept of price zoning of the territory of a settlement is presented. The goals and main stages of the implementation of measures to implement the price zoning of the territory and the subsequent formation of price zones are formulated. Five zonal levels of the process of territorial price zoning are described. Based on the regulatory framework, the content of the results of price zoning of the territory is formulated. Based on the analysis, the authors identified the main disadvantages of price zoning in the regions and presented solutions to the problems identified.. | |||||||||||
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Key words: price zoning, real estate, market value, cadastral value. |
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| Abstract |
Lyashenko Daniil Alekseevich, Magalyasova Valentina Anatolevna Read the Article: |
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| This scientific article discusses the criteria for recognizing a trademark as well known. The practical role of a sociological survey as the fundamental evidence in disputes about the recognition of a mark as well-known is substantiated. The recommendations of Rospatent on the rules of a sociological survey are studied. The characteristic of the geographical scope of the survey is disclosed. Examples from judicial practice are given, in particular, decisions of the Intellectual Property Rights Court are examined. The problem of the ambiguity of judicial practice is revealed, which manifests itself in resolving questions about the visual discrepancy of a trademark registered as a well-known mark with the previously declared one, about identification of the copyright holder and the manufacturer, etc. There are cases of incorrect interpretation of the well-known criteria by law enforcers. Ways of solving the identified problems are presented, in particular, the need for a more detailed interpretation of the criteria for the well-known trademark by the courts, as well as improving the legal knowledge of applicants. |
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Key words: designation, common knowledge, well-known trademark, sociological survey, trademark. |
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Malchenko Vladislav Evgenievich Read the Article: Separate directions of migration and legal regulation |
Abstract | ||||||||||
| The problem of determining the place of the rules governing migration and legal relations in the system of modern Russian law is not new. Scientific discussion on this issue has been going on for more than twenty years. Meanwhile, until now, a doctrinal approach to determining the place of migration law in the system of Russian law has not been formed. The need for solving this issue seems to us to be the urgent need to prevent those threats to public order and public safety that are caused by uncontrolled and illegal migration of the population. The processes of population migration in the current period have already become an objective reality and are of a large-scale nature. Hence the need arises for improving the legal regulation of migration processes and eliminating contradictions between various sources of legislation | |||||||||||
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Key Words:migration, migrants, legal status, control, foreign citizen, decision. |
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| Abstract |
Martynenko Liliya Vladislavovna, Novikov Nikolaj Nikolaevich, Prihod’ko Elina Olegovna Penalty as a way to ensure the fulfillment of obligations to pay taxes, fees and insurance premiums |
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| This article will reflect the relevance of the topic raised; various spheres of life will be affected, in particular, social, economic and political, affecting problems and indicators of taxation. Consider measures to ensure the fulfillment of obligations to pay taxes, fees and insurance premiums. The central link in the study of work is the penalty as a way of ensuring tax obligations.Turning to the legislation of the Russian Federation and educational literature, we give the concept of interest, including the current rates of Center Bank; we define the circle of subjects that fall under this sanction. Also, various approaches to determining penalties based on the points of view of civilists will be provided for consideration.. |
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Key words: penalty, economy, Tax Code of the Russian Federation, taxes, state |
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Matveeva Irina Aleksandrovna, Terekhin Aleksej Andreevich |
Abstract | ||||||||||
| In the theory and practice of tax law, there is currently a concept of property tax deduction, methods and features of its receipt. Tax deductions are an important element of the tax system for individuals. They serve as a tool for the implementation of tax functions, ensure the implementation of the principle of equality in taxation. It is noted that it is necessary to change the procedure for providing tax deductions for voluntary pension insurance contributions by establishing additional deductible contributions at progressive interest rates, which will reduce the poverty level of this category of the population. According to the author, to ensure the social principle of equality and universality of taxation and the protection of the taxpayer, the exercise of his rights, it is necessary to make an addition to Art. 220 tax code of the Russian Federation. | |||||||||||
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Key words: property tax deduction, personal income tax, tax. |
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Megik Аnna Sergeyevna Read the Article: To the question of improving the institution of evidence in civil proceedings |
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| This article is devoted to the issues of proof in civil proceedings. The stages of proof in civil proceedings are revealed. The classification of judicial evidence in civil proceedings is given. The use of testimony, written evidence, expert opinions, video and audio recordings as evidence in civil proceedings is investigated. The problems of using electronic documentation and correspondence as evidence are identified. Recommendations on optimization of legal regulation of proof in civil proceedings are offered. The problems of procedural evidence and the subsequent enforcement in the general legal perspective are acquiring enormous significance at the present time, since it is precisely these concepts that provide a real opportunity to defend law in a civilized way in a democratic state. According to industry-specific evidence and procedural law enforcement, a rather large number of monographic works and scientific articles have been published, and very significant democratic changes to the law of evidence of Russia are introduced by the legislator. |
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Key words: : proof, substantiation, civil process, civil case, court, court proceeding, factual background. |
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Mironov Alexey Olegovich, Semenov Artemy Vasilievich |
Abstract | ||||||||||
| The article examined the procedure for collecting insurance and tax contributions, as well as what legislative acts it is regulated by. A comparative analysis of insurance premiums and taxes seems appropriate, first of all, by comparing their normative definition. It is noted that the concept of “tariff payment” accumulates various types of mandatory payments, such as tariffs and taxes. According to the authors, the procedure for collecting tax and insurance contributions is not fully regulated at the legislative level. In addition, the legislator has not detailed the process of charging a fine. Thus, due to the insufficient disclosure of the procedure for collecting contributions in the current legislation, it is necessary to revise the above concepts at the legislative level, thereby regulating this type of activity | |||||||||||
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Key words:taxes, insurance premiums, procedure, payments, collection, replenishment, budget, insurance. |
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| Abstract |
Moroz Elena Sergeevna Read the Article: |
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| The features of the arbitration process that allow it to be distinguished from the civil one have long become a separate topic for research: many scholars are constantly looking for legal institutions of the arbitration process that allows it to be distinguished from the civil one. The 2014 reforms allowed researchers to delve deeper into their quest. The main issue after legislative amendments was the question of which amendments institutions would be applicable in courts of general jurisdiction, and which would only be valid in arbitration. One of the main differences that scientists pay attention to is the professionalism of the arbitration process - many of the responsibilities that are vested in the participants in the arbitration process will be difficult for participants in the civil process. Thus, the question arises of what a professional litigation is, whether the modern arbitration process belongs to it. |
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Key words: arbitration process, professionalization, interaction, participants, method of defense, practice |
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Nezhenets Olga Valeryevna, Petrenko Elena Gennadevna The UN as a mediator in the settlement of international conflicts |
Absract | ||||||||||
| The article discusses the importance of the UN in resolving any form of international conflicts. The author presents statistical data, various points of view of prominent scientists and international practice on the topic of research. In the conditions of modern time, the possibility of giving the UN the status of a guarantor of the termination of any international conflicts directly related to the activities of the terrorist organization ISIL is analyzed. Traditional peacekeeping is carried out only with the consent of the conflicting parties to end the military phase of the conflict. This is the physical separation of the parties through the introduction of international observers into the conflict zone, the creation of infrastructure for conflict resolution (meeting place, transport, communications, technical support). Peacekeeping involves the provision of assistance to the conflicting parties with personnel, financial resources, food and medicine supplies, training of personnel, assistance in holding elections and referendums, ensuring control over the implementation of agreements | |||||||||||
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Key words:UN, international conflict, criminal responsibility, war crimes |
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| Abstract |
Nezhenets Olga Valerievna Read the Article: On the status of the Central Bank of the |
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| This article explores the problems that arise when studying the legal nature and legal status of the Central Bank of the Russian Federation, its main functions and tasks, the development of the economic policy of the Russian Federation depends on its orderliness. Determining the areas of activity of the Central Bank, establishing a clear limit of acceptable activity, identifying the boundaries of power, in order to prevent the Central Bank from exceeding its authority. The opinions of scientists and the law enforcement practice of the last five years on the topic of research are analyzed. The author comes to the conclusion that the Russian legislation governing the activities of the Central Bank of the Russian Federation is imperfect and puts forward new proposals for its improvement in order to increase the efficiency of the entire banking system of the Russian Federation. For example, it is necessary to fix the concept of the Central Bank of the Russian Federation as a “legal entity of public law” in the Civil Code of the Russian Federation and the Federal Law “On the Central Bank of the Russian Federation” |
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Key words: Central Bank, financial market stability, banking system, legal status, state power, stability of the ruble |
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Oblogin Denis Dmitrievich, Skladchikov Sergej Vital’evich, Yashkina Zemfira Ilgarovna To the issue about the budget system |
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| In modern society, the Federal budget is the most important component of state policy. There are funds in the Federal budget that are spent on the implementation of the plan for national tasks, there are also funds that are not related to this plan and that they go to the subjects of the Russian Federation. The sphere of distribution of the state budget to the regions is the most complex and controversial. This situation is connected with the fact that official data on the real situation with financial movements between the Federal Center and the subjects are not included in the publication. In the process of formation and formation of reports on budget performance-the information received is not always reliable in full. This article will focus on the problems and measures to eliminate them in the field of budget distribution by region. | |||||||||||
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Key Words: budget system; budget; budget distribution; economy. |
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Oparin Vitaliy Nikolaevich, Schakumidova Julietta Anzaurovna Read the Article: |
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| According to the provisions of international law, international legal recognition is a unilateral act by which states recognize newly formed states and governments or other subjects of international law to establish formal or informal relations with them. Within the framework of this article, approaches to international legal recognition, its forms and features will be considered. International legal recognition is a unilateral voluntary act of a state, which contains a statement recognizing another state as a subject of international law and the intention to maintain diplomatic relations with it. International legal recognition may also be associated with the recognition of the effective power that has been established unconstitutionally. At the same time, the obligation of recognition is not provided for in international law. Recognition is the right of the state. Obviously, cases when a foreign state does not recognize another state for a long time are connected with political considerations and can complicate the international situation. |
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Key words: international legal recognition, approaches to recognition, forms of recognition, governments, states, subjects of international law. |
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Pavlenko Elizaveta Dmitrievna Read the Article: Coalitional property rights in international private law |
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| This scientific article discusses the sources of legal regulation of property rights issues in legal relations with the participation of a foreign element. The Russian legislation providing for the regulation of these situations, in particular, the Civil Code of the Russian Federation, is examined. The general binding is defined - the law of the location of the thing, and also various types of alternative bindings are considered, in particular, the law of the testator’s citizenship. The features of the legal regulation of property rights in Russia are examined: the lack of ownership by foreigners of a certain category of land, the possibility for the parties to choose the applicable law themselves, with the exception of disputes about property located on the territory of the Russian Federation. The scope of this article also addresses the issue of risk transition. Discrepancy is revealed: in most countries the risk passes at the time of the transaction, and in the Russian Federation at the time of transfer of the thing. Ways of solving the problems identified in the article are presented. | |||||||||||
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Key Words: : foreign law, conflict, private international law, national law, property right, transfer of risk. |
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Polishchuk Aleksandra Igorevna, Chernov Yuri Ivanovich Tax monitoring as a new form of tax control
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| In the context of technological progress there is a rapid development of all spheres of life, and in this regard, sometimes not enough of the old methods and methods of control. Therefore, it is necessary to develop new forms that would allow the functions to be fully implemented. There are several forms of tax control in Russia, and tax monitoring is a new area of interaction between tax authorities and taxpayers. This article discusses the concept of tax monitoring, its main objectives, also provides a list of requirements that must meet the taxpayers themselves, joined the tax monitoring. It is noted that the main principles of tax monitoring are: transparency of taxpayer reporting and internal control system, exemption from Desk and field inspections, as well as the ability to promptly resolve disputes on individual tax positions through a new tool - reasoned opinion |
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Key words: tax monitoring, tax control, taxes, tax audit. |
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Ponomarenko Yuliya Vyacheslavovna, Chernov Yuriy Ivanovich Read the Article: Questions of adminis-trative responsibility for tax offenses |
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| Violation of tax legislation leads to an imbalance in the financial system, therefore, these violations must be eliminated in an administrative order. To ensure the prevention and suppression of the commission of tax crimes, restoration measures and administrative coercion measures are provided for restoring the status violated by the offense. Restorative measures of administrative coercion are used to establish the imbalance of the financial system. Such violations can be committed by both public authorities and individuals and legal entities. Recovery measures include the recovery of arrears and interest. In case of violation of tax legislation, we are talking about the application of the provisions of the Tax Code and the Code of Administrative Offenses. Both sources provide for the application of tax sanctions in the form of a fine, which is assigned in a fixed amount or percentage. In addition to the fine stipulated by tax legislation, a warning, an administrative fine, and disqualification may be imposed. | |||||||||||
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Key Words:administrative coercive measures, tax violation, restoration measures, punitive measures, law enforcement |
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Porozhnyak Maya Vladimirovna, Shulga Antonina Konstantinovna Law problems of hotel classification
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| The pace of development of the tourism industry of the Russian Federation today is quite high, which favorably affects the economic development of the country. One of the development factors is sporting events taking place on the territory of the Russian Federation, as well as the expansion and development of the hotel services market. Hotel services are one of the emerging destinations in the tourism industry. This development is due to the presence of state regulation methods, as well as the effectiveness of legal norms that create a favorable basis for the development of the hotel business. For a long time, the problem of legal regulation of collective forms of accommodation remained relevant in view of the lack of a detailed legislative framework. The legal regulation of the provision of hotel services needed the attention of the legislator, it was necessary to develop a classification of hotels, thanks to which consumers could receive information about the quality of services and services. To consider this issue in the most complete way, it is necessary to trace the development of legal regulation |
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Key words: mtourist services, hotel services, legal regulation, classification of hotel establishments, certification, accreditation. |
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Rud Ksenia Alexandrovna, Timasheva Eseniya Vladimirovna Features of the disposal of the exclusive right to a trademark |
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| In this scientific work the analysis of the current civil legislation of the Russian Federation regarding the rights to means of individualization is carried out. Specifically, some features of the disposal of the exclusive right to a trademark in our state are considered. The civil code of the Russian Federation distinguishes two ways of disposal: an agreement on the alienation of an exclusive right and a license agreement. The trademark acts as a special means of individualization, since its use allows to protect the goods or services of the rightholder from unscrupulous competitors, therefore, the current legislation provides for specific requirements for the design and content of documents confirming the transfer of the exclusive right to the purchasers, in order to prevent the latter from abusing such a right. Although intellectual property law is a fairly new category, the current civil legislation regulates this area at a fairly high level. | |||||||||||
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Key words: exclusive right to a trademark; owner of the exclusive right to a trademark; acquirer of the exclusive right to a trademark; means of individualization; trademark. |
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Rushanyan Diana Arsenovna Some problems of the realization of the right to raise children by a separate parent
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| The current trend of reducing the number of family disputes and resolving them out of court is aimed at implementing the principle of mutual consent and expanding contractual principles. However, one of the most problematic and incompletely resolved issues of family law is the achievement of subjective equality of participants in family relations, including the exercise of the right of parents to raise and communicate with a child. In turn, raising a child is an obligation, not a right of parents, which is not always possible to fulfill by a separately living parent for objective reasons. To protect the rights of a minor child and to regulate at the legal level the possibility of raising and communicating with a parent living separately from the child, the author proposes to establish the obligation to conclude in writing an agreement on the procedure for exercising parental rights by a parent living separately from the child. In addition, according to the author, the Family Code of the Russian Federation should be supplemented with the right of the parent with whom the minor child lives to determine the place of stay or residence of the latter. In turn, the other parent should be empowered to express his opinion on this issue. |
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Key words: parenting, agreement, family disputes, protecting the interests of children. |
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Sahakyan Maria Aramovna Read the Article: Limits of application of the Vienna Conven-tion on Contracts for the International Sale of Goods, 1980 |
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| The scientific article explores the problems of applying the Vienna Convention on Contracts for the International Sale of Goods of 1980. The scope of this Convention has certain limitations. In order for the 1980 Vienna Convention to be applied, it is necessary that regulated relations fall within its scope. For this reason, the study of the problems associated with determining the application of the Vienna Convention of 1980 is of undoubted relevance. The purpose of the creation of this Convention is to unify the rules in the field of regulation of the contract for the international sale of goods, delimiting it from related contracts. According to Art. 10 of the 1980 Vienna Convention, the limits of its applicability to the contracts for the international sale of goods are determined by close connection. In this case, the arbitration tribunal is given the opportunity to choose in its determination. Thus, the principle of uniform application of the Vienna Convention of 1980 is violated. However, despite the gaps, the Vienna Convention of 1980 created a system of unified norms, as a result of a compromise between the various legal systems of states that regulate the contract for the international sale of goods. | |||||||||||
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Key Words: : international agreement, autonomy of the will of the parties, agreement on the international sale of goods, conflict of laws rule, principle of reasonableness, principle of good faith, international commercial arbitration. |
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Schakumidova Julietta Anzaurovna About some matters rotation of state civil servants
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| The concept of “rotation” in the framework of legal science is considered as updating the composition of government bodies, replacing workers through various official movements. In the framework of public service, the rotation institution is a set of legal rules governing the legal relations associated with the appointment of a public servant to a position that is rotational. Thus, the institution of rotation in the public service is relatively new, since it was introduced into the legislation on public civil service by adopting a federal law on amendments in 2011, the amendments entered into force in 2013, and were supplemented in 2018. Within the framework of this article, issues of legal regulation, as well as structural elements of the civil service rotation institute of the Russian Federation will be considered.. |
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Key words: rotation, public service, legal regulation, displacementdirect application norm, super-imperative norm, international private law, legal conflict. |
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Sokol Alexey Valeryevich |
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| In this scientific work the analysis of the current legislation on taxes and fees, fixing the introduction of a new type of collection. Resort fee was introduced not everywhere, but only on the territory of four subjects of the Russian Federation. This is due to the special situation of such regions as territories with developed resort infrastructure. It should be noted that the legal regulation of the resort fee is established not only at the Federal but also at the regional level. The article analyzes the reasons why the resort fee was introduced in the Krasnodar territory, or rather in the territory of municipalities of the region. Also indicated are the shortcomings that prevent the stable collection of the resort fee. The reasons of refusal of the Republic of Crimea from collection of this type of collecting are considered. | |||||||||||
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Key words: resort fee; tax legislation; regional legislation on taxes and fees; regional taxes and fees. |
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Fedorov Aleksandr Sergeyevich Read the Article: On Civil Liability of Auditors and Audit Organizations for a Knowingly False Audit Report |
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| 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. |
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Key words: auditor, audit organization, false conclusion, civil liability |
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Schakumidova Julietta Anzaurovna, Chernov Yuriy Ivanovich Read the Article: Legal positions of the constitutional court of the Russian Federation as a source of tax law |
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| The starting points for the formation of the principles of tax law were the ideas of the Scottish economist Adam Smith, who in his work "Study on the nature and causes of the wealth of peoples"developed four rules for levying taxes. Legislation on taxes and fees is always inextricably linked with the economic policy of the state, which determines the tax policy. The principles of tax law were formed on the basis of the principles of financial law, but they also have their own specifics. Conscientious taxpayers, in turn, paying taxes and fees in a timely manner, receive state protection in case of illegal taxation or retroactive application of tax law. Retroactive force is given to the tax law only when the taxpayer’s position regarding tax liability is mitigated, and when additional protection guarantees are established. | |||||||||||
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Key Words: Constitutional court, taxes and fees, principles, practice, legal acts, competence, compliance. |
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| Abstract |
Usova Valeriya Vladimirovna, Shcherban Ilya Sergeevich
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| Legal responsibility occupies one of the Central places in the theory of law, remaining and today a subject of scientific disputes as uniform and generally recognized concept of legal responsibility, its types on these or those criteria of classification in the legal doctrine is not formed. The meaning of legal responsibility is that it reflects the specifics of any legal phenomena and their formal certainty. In the course of development of the tax legislation and practice of its application in the Russian legal system the new Institute — responsibility for Commission of tax offenses was formed. This article discusses the definition of the concept of "tax offense"reflected in the tax legislation of the Russian Federation, the types of tax offenses for which liability is established by the Tax Code of the Russian Federation, types of liability, discussions about the legal nature of liability for tax offenses. |
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Key words: tax legislation, tax offense, liability, fines, taxpayer, Tax Code |
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Sheykova Ekaterina Nikolaevna Analysis of the history of the development of the cassation appeal in the civil process and its comparison with foreign legislation |
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| Within the framework of this article, an analysis will be made of the history of the development of the cassation appeal in the civil process, a comparison of the legislative provisions with the legislation of foreign countries, the factors that have influenced the development and change of the cassation appeal are analyzed. To date, assessments of judicial reform carried out in the Russian Federation over the past year are mixed. Researchers note both positive and negative aspects. Obviously, one can speak reasonably about shortcomings and positive aspects only after a certain period of functioning of the new courts and the action of the new cassation appeal procedure. However, within the framework of this article, we will cover this issue now, and the current provisions regarding the cassation appeal of the Russian civil procedural law and the procedure for the operation of the courts of cassation in foreign countries have correlated. | |||||||||||
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Key words: cassation appeal, courts of cassation, preliminary control, reform, civil procedure legislation. |
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