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Troshkina T. N. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2018. No. 3. P. 1-24.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

On January 1, 2018, the Customs Code of the EAEU entered into force. Important developments are related with the fact that electronic declaration has now become an area of focus. This research paper studies the impact of the application of this form of declaration on the effectiveness of administration of customs payments. For this purpose, the author conducted an analysis of the application of information and communication technologies in the activities of the customs authorities of the Russian Federation. It was justified that currently the required level of organization of administration of customs payments is not accomplished including due to the underdevelopment of the system for obtaining information on foreign trade prices, the lack of a systematic approach to the analysis of information on participants in foreign economic activities. The arguments are presented to confirm the conclusion that elimination of these obstacles is possible only with the use of progressive, innovative tools for administration of customs payments. The research substantiates the position that electronic declaration is the required instrument. For this purpose, an analysis of the current practice of the application of the electronic declaration and the basis for its legal regulation in the Russian Federation was conducted. The inherent positive aspects and identified unsolved problems were formulated and commented. It is indicated that the process of modernization of information technologies, including for electronic declaration, is not new, but continues to fulfill the requirements of the action plan ("road map") for improving customs administration. This statement is illustrated by the project on the administration of funds on the resource of the Unified Personal Accounts of the FCS of Russia. The conclusion is substantiated that its application can be considered an effective tool for improving the system of payment of customs payments by simplifying the calculations and reducing the time of their implementation, as well as in connection with the decrease in the influence of the human factor. The position is argued that the mechanisms of the "single window" and electronic declaration are interrelated and the efficiency of the system of customs administration as a whole and customs payments as its component depends on their development. It was established that the expectations from the application of electronic declaration, including on the improvement of the administration of customs payments, can be justified only in the event of the active convergence of national approaches among the EAEU member states in the implementation of information technology, for this purpose, an analysis of its legal framework at various levels was conducted: the legislation of the member states of the EAEU, acts of supranational and international level of regulation on the researched range of issues.

The results of the study can be applied not only in the Russian Federation, but also in all EAEU member states, where there is also no contemporary scientific basis for solving the issue under consideration.

Added: Apr 13, 2018
Article
Alexander Vishnevskiy. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2015. No. 4. P. 140-146.

Bank secrecy has long been recognized as one of the fundamental legal constructions in banker-customerrelationships. Recent developments in legal regulation of it show that bank secrecy is subject to more andmore limitations, i.e. more and more authorized bodies may have access to the relevant information and,moreover, in some cases the banks are obliged to inform the authorities about clients’ transactions evenwithout any request. Many scholars consider these developments as a limitation of bank secrecy whicheventually may lead to its “death”. The author argues that such an assessment is based on a one-sided approachto bank secrecy as a fundamental right of the bank’s client. As a general rule, bank secrecy of thisnature is understood to be one of the components of an individual’s right to privacy, or — in the case of alegal entity — as one of the fundamentals of the legal status of a legal entity. Although such an approach isacceptable within a positivistic view on the legal theory, the author argues that a broader view on the matteris justified when the legal nature of bank secrecy is understood as a legal construction aimed at finding anoptimal balance between private and public interests involved in the confidential sphere of banker-customerrelationships. As a result the latest developments may be seen as attempts to find a new balance, thebalance between private and public law aspects of bank secrecy which will be more adequate taking intoconsideration the realities of the contemporary banking and financial environment.

Added: Feb 16, 2016
Article
Sasso L. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2016. Vol. 17. No. 1. P. 204-219.

Electronic contracts present trade law scholars with a multitude of issues concerning international private law, arising from the peculiarities of the online environment. However, as in traditional paper contracts, directives, model laws and conventions governing electronic commercial transactions still leave open such an important question as when is an electronic contract concluded. This article focuses on the offer and acceptance requirement using a comparative approach to explore how this issue is addressed in Russia as well as in other civil- and common-law jurisdictions.  The paper compares different regulatory approaches taken by the EU and US on the formation of electronic contracts, highlighting their differences and the progress made towards convergence and consumer’s protection. The relevant law for each country is discussed in relation to two types of transactions: those concluded between qualified professionals or traders, i.e. so-called Business-to-Business (B2B), and those between qualified professionals and consumers, namely Business-to-Consumer (B2C).

Added: Mar 17, 2016
Article
Komyagin D. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2018. No. 3. P. 99-121.

Social spending is the first-largest spending of the Russian Federation consolidated budget but it still remains insufficient. Such spending was not planned at all in the state list one hundred years ago, and all social work was carried out as part of charitable activities. The article presents the evolution of charitable activities from alms to current “humanitarian spending” and shows the prospects and tendencies for the further development.

The article covers the history of the origin and concept contents of “state charity”, “public charity”, “social security”, “social protection” and “state social insurance” in Russia. It touches upon the issue of “monetization” of social benefits in Russia in 2004 that have generated a good deal of excitement. In the article, charitable activity is being considered for the first time through the prism of budget expenditures as one of the aspects of public economy.

It describes the history of changes in public policy relative to assistance to the poor in the Russian Empire from the 16th century, in the Soviet period and till the present time. In addition, the author have made assumptions about the future prospects of social spending, which is associated with the implementation of such modern ideas at the international and national level  as the concept of human capital development and unconditional basic income.

The sources of security of the most complex system of state and public charity, which was formed in the Russian Empire by the beginning of the 20th century, have been analyzed for the first time. The article examined the idea of ​​ the “tax on the poor” appeared at the end of the 19th century due to the activity of K.K. Grot’s committee, which is not only a means to ensure expenditures for state charity, but also a logical stage in the consistent development of charitable activities that was interrupted after the 1917 revolution. In addition, it covers the ratio of the “tax on the poor” and modern insurance contributions and the transformation of the purpose of the “tax on the poor”.

Added: Jun 17, 2018
Article
Korf D. V. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2017. No. 3. P. 188-198.

The article presents one of the key customs law features — the customs nomenclature and classification of goods. The study demonstrates its multifunctional nature: its value for customs tariff regulation and the calculation of customs duties, its use for statistical purposes, and for the identification of goods when they are subject to non-tariff regulation. 181 million people living in the Eurasian Economic Union (EAEU) generated over 4.3 trillion U.S. dollars of yearly PPP-based gross domestic product as of 20152 . Within the customs union in the EAEU, members use a common external tariff to impose import customs duties on goods entering the union from the outside, and customs nomenclature used to build an external customs tariff serves also as the basis for trade negotiations amongst the EACU member states. The research examines the concepts of the Commodity Nomenclature of Foreign Economic Activity (CNFEA), its international standardization, the Harmonized Commodity Description and Coding System, the basic rules of customs classification, the legal organizational aspects of maintaining the CNFEA and the adoption of provisional decisions on the classification of goods. The history of the development of the international basis for nearly all customs nomenclatures known as the harmonized system is viewed as a continuous process in response to the sophistication of the structure of international trade. The massive growth in turnover of international goods is also considered as a driver for international negotiations on common unified customs nomenclature. However, the structure and volume of international trade turnover are constantly changing in a changing world. That is why maintaining and regularly updating the harmonized system is one of the main goals of the World Customs Organization (WCO) in its role as an intergovernmental organization designed to facilitate the free movement of goods and improve customs procedures among all of its members (individual states and the EU).

Added: Apr 14, 2017
Article
Makarova I. A. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2014. No. 4. P. 152-160.

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.

Added: Jun 14, 2015
Article
Kalyatin V. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2013. No. annual review. P. 22-35.

This article is devoted to digital rights management, a recent addition to the field of copyright. The introduction of legal measures which protect digital rights management has provided tight holders with a powerful tool, with which to control the use of their creative output.

This article analyses the ways in which different countries approach digital rights management and considers the development of corresponding Russian legislation. The author concludes that we are in the midst of witnessing the creation of a new and unique regulatory regime, which will be founded using new approaches, including the stipulation of conditions for access to copyright works, access to information relating to copyrighted works, the allocation of responsibility, etc.

Added: Oct 13, 2014
Article
Гаджиев Г. А. Право. Журнал Высшей школы экономики. 2017. № 4. С. 31-45.

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.

Added: Feb 4, 2019
Article
Kozyrin A. N. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2018. No. 4. P. 112-127.

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.

Added: Apr 5, 2018
Article
Kozyrin A. N. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2017. No. 4. P. 73-82.

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.

Added: Jan 22, 2018
Article
Volkov A. K. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2014. No. 3. P. 172-182.

This article presents the results of a comparative legal analysis of gas industry regulation in BRICS countries. In addition to the description of gas production in these states, the author provides a general overview of the sources of regulatory environment in the gas sector and discusses the co-relation issues between international and national laws. The nature of legal regulation of natural gas production, transportation, distribution and trade forms a significant part of this research. The author’s conclusions derive from the description of legal constraints within natural gas export and import. Firstly, all BRICS countries need to develop their respective gas industries. Some BRICS countries, like Brazil, South Africa, and, to some extent, India) are radically reforming their legal systems, while others are trying to solve their problems by opening up to government and private investments within the existing regulatory system (China and Russia). Secondly, all BRICS countries currently have high level of monopolization in production, transportation, distribution and trading (to varying degrees). However, only in Russia monopoly is legally enshrined in the area of gas export. Thirdly, it appears that all BRICS governments understand the necessity to create a competitive market environment and are taking appropriate actions. Fourthly, all BRICS countries have corruption problems, as well as problems with government failures; therefore, the effect of the reforms in the short-run will depend greatly on the political will of each respective government and to a lesser degree on the quality of legal regulation.

Added: Oct 13, 2014
Article
Belokolodova T. I. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2014. No. 3. P. 190-197.

The human right to health protection implies an overall constitutional duty of the state to assist the enforcement and ensuring of this right by means of medical care provision and other "positive" activities: protection and suppression of attempts to interfere and entrench on the right; control of healthcare by public authorities; significant interference into healthcare delivery. Reasoning from this fact guarantees of enforcement of the right to health protection in the Russian Federation can be divided into two main groups: 1) medical guarantees related to availability and work of medical organizations, and 2) state guarantees related to the creation of conditions under which human health and right to health protection will be ensured and protected to the maximum extent. Therefore, the real effect of guarantees of the right to health protection in Russia is far from ideal. The Russian law-makers try to approximate the domestic statutory acts to the international legal standards in this sphere. However, these actions are not efficient enough. The new incitement for the improvement of the situation in this area can be the extension of international cooperation within BRICS allowing to work out сo-decisions about the problems of improvement of quality and availability of medical care; improvement of quality of medical education; increase of healthcare management control of the propriety of the delivery of the guaranteed scope of free medical care; liquidation of corrupt practices in the system of healthcare management.

Added: Dec 11, 2014
Article
Морозова В. В. Право. Журнал Высшей школы экономики. 2011. № 2. С. 141-147.
Added: Oct 19, 2012
Article
Shilina M. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2017. Vol. 1. No. 1. P. 178-186.
Added: Oct 5, 2017
Article
Kozyrin A. N. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2016. No. 4. P. 140-151.

The article discusses the history of the legislation on privatization in Russia and features of use of privatizationas a regulator of the modern economic policy in the Russian Federation. The author shows the uniqueexperience of privatization in Russia in the 1990s, which allowed rapid creation of private sector in theRussian economy. Privatization as a paradigm of modern economic policies of developed countries hasnow become truly universal. Having replaced the strategy of state intervention in the economy, the policy ofprivatization rapidly covered the majority of foreign countries in the early 1970s. In Russia, privatization hasbecome one of the key elements in the system of market reforms and decentralization of the economy. Incontrast to countries with developed market economies, where the transfer of the state-owned property intoprivate ownership helped increase the effectiveness of individual enterprises, privatization in Russia wasintended to provide a radical shift in property relations. The article analyses different approaches to definingprivatization, including the approaches provided for in the legislation in regards to this term, highlightsthe main stages of the Russian legislation development in the field of privatization. The legislation on the“first wave” of privatization had been launched in 1992, when Russia began the “voucher” privatization(1992-1994) featured by using vouchers as means of payment (hence, this stage was called “voucher”privatization). A privatization voucher did not certify its owner’s right to the share in the public property.It was a kind of government security, the yield of which was dependent on the method of its use by theowner. By purchasing shares for privatization vouchers, their owners could earn income through the sale ofshares or in the form of dividends to be paid. After the voucher privatization, the government moved towardsa new model, known as “monetary privatization”. Main reason for transition to monetary privatization wasurgent need for federal budget revenues and the need for investment for structural transformation of theRussian economy. The article describes mortgaging auctions, which were among the non-standard formsof privatization used in practice at that period. Individual privatization projects can also be referred to thenonstandard forms. They included measures aimed at privatization of public property particularly importantfor the state, region or industry, and providing for the pre-sale preparation of the property with assistance ofan independent financial consultant.

 

Added: Jan 22, 2018
Article
Soboleva A. K. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2015. No. 3. P. 168-181.

Abstract: The approach to legal terms of art (or technical legal terms) form rhetorical perspectives is based on their place in  legal discourse depending on the genre of the text. Analysis of polysemy and homonymy in statutory texts andinvestigation of legal terms versus terms in other sciences is made. Special attention is paid to technical legal terms, which have different definitions in different branches of law, to legal definitions, which have different meaning in law and other sciences, to terms of “general science” (such as ‘assimilation’, ‘operation’, ‘balance’, etc.) and to those words, which can be used in legal texts in their ordinary or terminological meaning (e.g. ‘agent’, ‘defender’). A distinction will be drawn between the technical legal terms in legal theory and technical legal terms, which found their definitions in statutory texts or regulations. 

 

Added: Dec 18, 2015
Article
Nurullaev R. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2013. P. 36-46.

On 2 July 2013, the Russian legislature adopted the first Russian law which specifically addresses the issue of online copyright enforcement (Anti-piracy Law).

The new Anti-piracy Law introduced three groups of legal mechanisms aimed at preventing online copyright infringements: (1) a website blocking regime, (2) liability of information intermediaries, and (3) safe harbors for information intermediaries.
(1) Under the new website blocking regime, a person who owns the rights to a film can apply to the Moscow City Court for an interim injunction in order to force Internet service providers to remove infringing content or block access to a website, which is allegedly involved in copyright infringing activity.
(2) The Anti-piracy Law introduces the legal term "information intermediary" without providing a clear defini­tion. Instead, the law identifies several types of activity which could make a person an "information interme­diary": transmission of content over the Internet; content hosting; offering access to content made available online; and hosting of information which is necessary to access content online.
(3) Some of these information intermediaries are able to claim safe harbors if they comply with certain requirements.
These mechanisms are similar to copyright enforcement frameworks contained in the Digital Millennium Copyright Act and E-Commerce Directive. However, the Anti-piracy Law represents one of the first steps toward Internet copyright enforcement in the Russian Federation.

Added: Oct 23, 2015
Article
Gerasimova E. S., Chernyaeva D., Korshunova T. Y. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2017. No. 2. P. 116-129.

he article presents in-depth study of the legislative logic and trends that have recently developed inRussian law in regard to foreign workers and teleworkers, both as separate categories and when thesetwo characteristics meet in one person. The study gives a short introduction into the history of thephenomenon and formation of the terminology in this field and outlines recent amendments to the LaborCode of the Russian Federation in regard to these categories of employees, pointing out the deficienciesof new provisions and approaches and describing the legal consequences they entail. It is demonstratedthat several important issues were omitted (or forgotten) in the process of drafting and that the previousrigid approach still persists in the Code. The study then addresses the omitted aspects of current teleworkregulation in Russia and suggests amending the Code with particular provisions introducing the principlesof localization of the place of work and procedures for remote employment of foreign citizens and statelesspersons, as well as provisions that would help teleworkers actively participate in collective labor relationsand fully enjoy those trade union rights that they have been formally given. In the authors’ opinion, the mainproblem with the current telework legislation is discrepancies and lacunae in the legal definitions of the coreconcepts in this field. These deficiencies may be attributed to the relatively recent appearance of teleworkin the Russian labor market. Consequently, the legislature has not yet acquired the experience to see allthe significant aspects of this mode of work and regulate it adequately. At the same time, article regardsthe current situation positively enough to hope that the suggestions, ideas and approaches that they haveconsidered in this paper will be used in the development of the Russian legislation in the field.

Added: Dec 13, 2017
Article
Petrov A. J. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2011. Vol. 1. P. 128-139.

ON APPLYING RF LABOUR CODE IN COURTS: CONTROVERSIES (summary of presentations at the conference Topical Issues of Court Decisions on Labour Disputes) The summary covers topical theoretical and practical issues of applying RF Labour Code in courts. Labour Code norms and court decisions are considered, proposals on improving the labour laws are put forward. The core of the summary is the paper of B.A. Gorokhov, the Chairman of the Board on Labour and Social Cases of the RF Supreme Court Topical issues of Court Decisions on Labour Disputes.

Added: Nov 21, 2012
Article
Lapteva A. Pravo. Zhurnal Vysshey shkoly ekonomiki. 2014. No. 3. P. 183-189.

BRICS is one of the most significant geopolitical events of the early XXI century. It plays a significant and ever-growing role in world politics and international relations. BRICS member countries have decided to use conjoint approaches to solve the most important problems in the development of medium-sized enterprises and competition policy.

For this reason this article is devoted to the questions relevant to the notions “unfair competition,”“competition” and its correlation, distinguish with the contiguous notions. In the literature are deduced the different characteristics of unfair competition such as acts aiming to obtain advantages through entrepreneurial activity, incursion and potential losses for entities – (competitors), arising as a result of said acts.

It is set out special features of the legal regulation the competition and the struggle against unfair competition by the laws of the Russian Federation. For instance, it includes some provisions common for both institutions of protection against unfair competition and protection against monopoly activity.

It also describes different patterns of the competition law, for example, American and European, which are traditionally distinguished in the scientific legal literature. Russian lawmakers on the whole have adopted the European system of antitrust regulation (the restriction and control of monopoly activity). However, the Russian legal regulatory system against unfair competition has its specific features. In particular, it is based on the plurality of resources that have different legal validity and are linked to different branches of law

 

 Moreover, this article is considered the problems of protection against acts of unfair competition are widely covered in the legal practice, classification of legal protection forms (factual and juridical, jurisdictional and not jurisdictional, public and private, etc.).  

 

Added: Oct 14, 2014
Article
Антонов М. В. Право. Журнал Высшей школы экономики. 2014. № 3. С. 198-208.

In this article are analyzed the event of the International legal philosophy symposium “Rationality in law”. Author’s attention is focused on description of the main theses of the presentations made at the symposium. As to M. Antonov’s presentation the author stresses importance of analysis of the arguments in favor of unity of law that have been postulated in the history of legal philosophy and which have been often based on different versions of holism. In L. Clerico presentation it is underscored that the conception of weighting of principles elaborated by the contemporary German philosopher Robert Alexy is applicable in the realm of constitutional law. The presentation of P. Chiassoni was remarkable through its division between three kinds of truth: formal truth as correspondence of reasoning to laws of logic; instrumental truth as applicability of means for obtaining of certain goals; essential truth as selection of highest ethical values and relations between them. The report of R. Caracciolo was devoted to the problem of correlation between the binding force of norms and the persuasive force of reasons for action. J. Moreso analyzed the applicability of classical logic in the world of law and how laws of logic work in legal order. M. Farrell proposed an interesting reconstruction of the legal philosophy of Jeremy Bentham in the light of his project of codification and restructuring of the judicial system of England. In J. Rodriguez’s presentation were compared the differences between the logic of norms and the logic of normative propositions. E. Bulygin concentrated his attention on comparative analysis of analytical philosophy of law and of metaphysical conceptions of rationality in law. In his presentation C. Carcova defended the postulates of the school of critical legal studies. R. Vigo stresses the importance of natural law and legal argumentation in philosophy of law. In his presentation J. Cerdio attempted to differentiate law from morality through the lenses of Kantian division between theoretical reason and practical reason. R. Gibourg described and compared the relative force of magical and rational principles in law. In the presentation of E. Lisanuyk three images of deontic logic in law were analyzed.

Added: Oct 13, 2014