В статье содержится правовой таможенной номенклатуры и классификации товаров в таможенных целях - многофункционального таможенно-правового института, используемого для таможенно-тарифного регулирования и расчета платежей, в статистических целях, а также при применении мер нетарифного регулирования.
Исследованы Товарная номенклатура внешнеэкономической деятельности (ТН ВЭД) и ее международно-правовая основа – Гармонизированная система описания и кодирования товаров, проанализированы основные правила таможенной классификации товаров и ведения ТН ВЭД.
Undoubtedly, BRICS have a considerable influence in the world. BRICS leaders decided to create a new financial and economic architecture and, hence, documents and resolutions adopted by BRICS countries and the G-20 documents are of great importance. A detailed analysis of these documents enables us to trace the turning points in the development of BRICS countries, to recognize key factors, influencing further effective cooperation and collaboration.
In this regard, it seems appropriate to study, within this research, the role of BRICS in the international scene, analyzing the importance of joint BRICS declarations on one of the numerous lines of collaboration and cooperation within BRICS, viz. problems of reforming of international monetary and financial institutions and a new financial and economic architecture establishment.
The most significant of all adopted by BRICS legal acts is the eThekwini Declaration. One of the most important provisions of the eThekwini Declaration is the decision to establish a new financial institution - a New Development Bank. The adoption of the decision to establish the BRICS Development Bank demonstrates the great progress of the economic development for the past decades. At present the decision to establish the BRICS Development Bank has been taken. The establishment of the Bank will also result in the change of the balance of the global political and economic power.
Certainly, the establishment of a new financial and economic architecture is extremely complicated and debating. In this article the author shows that the BRICS countries came to the conclusion that it is necessary to not only reform the existing institutions but also to establish new ones, such as for example the BRICS Development Bank.
Professor Leon (Lev) Petrazycki contributed significantly to the methodology of law and economics and made Russian legal science famous in Germany with the publication Die Lehre von Eienkommen in 1893 and 1895. The book developed the idea that the influence of legal norms should be evaluated not only from the private view but from the point of national economy. Professor Petrazycki and his students Pitirim Sorokin and George Guins may be ranked among the founders of the economic analysis of law established in 20th century, which was shown earlier in the monograph Pravo i ekonomika (metodologiya) by the author of the paper. The idea of externalism is based on the principle that social and economic factors, i.e. extra scientific make a decisive influence on the development of science. Hence, in studying the history of science, the major task is reconstructing social and cultural conditions (social service) promoting to the development of ideas and theories. The opposite, internalist, approach promotes the idea that science develops only due to inner scientific factors — on the basis of objective logic and of arising and solving economic problems, thanks to the evolution of scholar traditions, create new concepts, solve problems etc. Law has developed two types of argumentation externalist and internalist. Legal positivism calls for the strict adherence to the norms of positive law and excludes other arguments — sociological, economic, moral, historical ones in resolving legal disputes. This is the internalist approach showing the separation of legal space from others (economic, moral etc.). In this regard, the politics of law is something external in terms of law, and the area is intended for politicians. The external type of argumentation allows avoiding extremes and formalism for legal concept. This area of legal science is characterized with open ways of argumentation — sociological and statistical facts, economic rationale, moral arguments. A high idealistic dream of external jurisprudence is in the following: it is necessary to achieve three criteria for legal decisions: legality, efficiency, fairness.
This article examines one of the topical issues of the Russian tax law, namely, the issue regarding with the definition of forfeit under the current Russian legislation on taxes and charges.
The paper analyses the change in the legal nature of forfeit under the Russian tax legislation — from the measure of responsibility for violation of tax legislation (in the 1990s) to the means of securing performance of tax duty (with the entry into force of the Tax Code of the Russian Federation in 1999).
The research identifies the reasons for the alteration of the definition of forfeit under the Russian tax law and assesses their consequences for maintaining the balance of public and private interests in the tax law.
The research formulates proposals on improving legislation regulating tax relations for the computation and payment of forfeit.
The article presents the forms of systematization of tax legislation. It explains the substance and object-matter, juridical and economical goals, tasks and challenges of the systematization of tax legislation. As contemporary challenge of the systematization of tax legislation, the article emphasizes the role of the economic unions, in particular Eurasian Economic Union and its related objectives of harmonization and unification of tax legislation among member-states. It defines the notions of harmonization and unification, provides examples and explains the differences between harmonization and unification. The article informs who is in charge of coordination of harmonization and unification of tax regulation among post-Soviet countries. As another challenge of systematization of tax legislation, the study identifies those areas in tax regulation, which remain unresolved at the legislative level despite the constant attention given to them by law enforcement institutions. As an example of such issue, the article discusses the presumption of good faith of the taxpayer in tax relations. The research examines the forms of systematization of tax legislation, in particular, it discusses incorporation, consolidation and codification as forms of systematization of tax legislation. Besides, the article considers different views of researchers regarding including inventory and preparation of a body of law as a separate and distinct forms of systematization. The article defines incorporation, gives its examples, explains the difference between formal and informal incorporation. Furthermore, the study introduces consolidation and gives definition, explains how it differs from other forms of systematization of tax legislation and provides examples of consolidation. As a last form of systemization of tax legislation, the article examines codification. First, the study defines codification, indicates the distinction of codification from other forms of systemization of tax legislation. Afterwards, the study discusses goals and legal definition of codification in different legal acts. As a last part of the research, the article analyzes in detail codification as a form of systematization of tax legislation in the Russian Federation.
В обзоре рассматриваются актуальные теоретические и практические вопросы применения судами Российской Федерации Трудового кодекса Российской Федерации. Анализируются соответствующие нормы Тру- дового кодекса Российской Федерации и судебная практика, вносят- ся предложения по совершенствованию трудового законодательства. В основе обзора - доклад Председателя судебного состава по трудовым и социальным делам Верховного Суда Российской Федерации Б.А. Горохо- ва «Актуальные вопросы судебной практики по трудовым делам».