Виды незаконных банкротств в Российской Федерации: некоторые проблемы правового регулирования
The article provides a classification of bankruptcy fraud schemes and analyzes legal norms of administrative and criminal liabilities for bankruptcy fraud. The authors identify difficulties in prosecuting bankruptcy fraud. The article aims to carry out complex research on the specificity of administrative and legal regulations of bankruptcy fraud in the Russian Federation. There was analytical, system, comparative legal and technical legal method implemented. Results of the analysis of practice and scientific comment on legislative provisions in bankruptcy fraud revealed the lack of unified bankruptcy fraud classification and systematization of bankruptcy fraud schemes in the legal doctrine. There are no federal normative standards for the analysis of the debtor’s financial situation by the arbitration manager. The high latency level of bankruptcy crimes entails difficulties in their identification. Conclusions: the authors of the article provide their own typology of bankruptcy frauds. Bankruptcy fraud involves illegal and criminal bankruptcies, which include deliberate bankruptcy,fictitious bankruptcy and actual bankruptcy involving wrongdoing. Analysis and generalization of judicial practice allowed to make evaluations about the main methods of committing bankruptcy fraud. We generalized the practice of imposing criminal liability for bankruptcy fraud and identified the problems of legal regulation and application of norms.
The author analyses artickes 195, 196 and 197 of the Russian Federation Criminal Code, devoted to illegal actions that accompany a debtor's bankruptcy, and cocludes that these articles are not sufficient to combat all fraudulent actions in this sphere. The application of articles 159, 160 and 303 of the Criminal Code also doesn't solve the existing problems. That is why the author proposes to penalize actions on the application of knowingly non-existing claims in bankruptcy.
The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime for the state, but in the entire history of taxation no jurisdiction has been able to achieve full tax collection solely based on a persuasive method. At the same time, owing to the limited resources of tax administrations, in practice there is no real opportunity to examine absolutely every taxpayer. For specifically this reason, a risk-based approach to carrying out tax control with a reasonable combination of both incentive measures and the enforcement of compliance with tax legislation is becoming increasingly relevant. The authors consider the implementation of a risk-based approach and its effect on tax compliance, on the choice of tax control measures, and on depth and scope in terms thereof, using the example of the experience of Russia, the United Kingdom and the USA. The article also pays special attention to an analysis of incentive measures and the enforcement of tax compliance in these jurisdictions.
The article is devoted to a criminal characteristic of social phenomenon of cyber-stalking (harassment using various means of communication, the Internet, mobile devices, etc.)
The article analyses the norms of criminal legislation of foreign countries which provides liability for harassment (stalking). Stalking is a set of systematic actions, such as spying, following the victims, making unwanted calls, letters, gifts, messages, harassment through the Internet, scouting information on the identity, use data about the person to exert a psychological impact on the victim, causing discomfort, stress, a sense of fear. Criminal law prohibition on stalking applies in many countries, such as Germany, Poland, USA, UK, Canada, Australia, India, etc. The legislators of foreign countries respond to the needs of citizens and made decisions to change the Criminal law in order to protect the interests of the individual. The decision is based on monitoring and analysis of the situation prevailing in society, responding to strain and deviant behavior. The author analyses the corpus delicti of stalking, determines the social danger of the crime and the possibility of including the criminal liability for stalking in Russia.
Having regard to the significance of the legal classification of the bodies of administrative offences in tax legislation for the purpose of securing the system of justice and the proportionality of administrative liability, the article examines the grounds for such classification and the system of bodies of administrative offences in tax legislation. In the author's opinion, the approach set out in the article to the classification of bodies of administrative offences allows both significant gaps in the legal regulation of administrative liability to be elim inated and also ensures the proper codification of legislation on administrative offences.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/