Административная юрисдикция в области налогов и сборов и производство по делам об административных правонарушениях налогового законодательства: проблемы дуализма в правовом регулировании
The procedural problems of dualism are analysed in the legal regulation of administrative liability for a violation of tax legislation, under both the Russian Tax Code and the Russian Code of Administrative Offences. Pathways are indicated for improving the mechanism for the legal regulation of administrative jurisdiction and proceedings in administrative offence cases in the area of taxes and levies for the purpose of ensuring proper legal guarantees of the exercise of the legal status of persons against whom administrative enforcement measures in the area of taxes and levies are being applied.
Тhe objects of the tax control in Russia and China are the same. But the instruments used by these countries are different.
At first In China the tax control is more extensive. Secondly the responsibility in China is more strict than in Russia.
At the same time notions and theory of tax control seems to be more developed in Russia. Russian legislation is codified. However it’s much less effective even if in Russia there are much more instruments of tax control.
As the result in the perspective of BRICS on the first steps of its creation we can adopt the strongest features of the other BRICS countries to improve the law systems.
The paper dwells on historical aspects of the interaction between Russia’s Federal Customs Service and Russia’s Federal Tax Service. The article reviews its legal regulation. The study gives an insight in the spheres of the services’ cooperation and the problems associated, and suggests their possible solutions and the ways of further optimization of customs and tax authorities’ performance. The research discovers pros and cons of Customs and Tax services’ merger in the context of contemporary development of the state and explores the experience of foreign countries. The authors come to a conclusion of the expediency of such structural merger.
The article researches the problems of the system of financial and tax control, the problem of financial and tax control object defining, problems of tax control effectiveness. The author defines the notion of tax control, its characteristics and also gives critical commentary on modern tendency of tax control subject defining.
The collection includes abstracts of reports and speeches of participants of the tenth anniversary international scientific and practical conference (Sorokin readings), held on March 22, 2019 at the St. Petersburg University of the Ministry of internal Affairs of Russia. The presented materials are devoted to the problematic issues of modernization of public administration, administrative and administrative-procedural law, state regulation, theoretical and applied problems of improvement of administrative-tort legislation and administrative-jurisdictional activity, actual problems of security and public order, improvement of police and other law enforcement activities. It is intended for students and scientific and pedagogical workers of educational organizations of the Ministry of internal Affairs of Russia. The conference will be held in the framework of scientific-pedagogical schools of Saint-Petersburg University of MIA of Russia "Administrative and administrative-procedural activity of the MIA of Russia" and the National Association of administratively.
In this paper the authors analyze the optimization of public service delivery in Russia. The role of the optimization of administrative processes in the modernization of public administration is also considered; major activities aimed at the optimization of the public services delivery in 2010-2011 are described; some background information for decision making process is revealed; major methods of improving quality and accessibility of public services are analyzed; the key methodological approaches for the reengineering of public services and spheres of government regulations are presented. Basing on the researches conducted, the authors propose the ways of making the activities aimed at the optimization of public services effi cient.
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/