The procedural problems of dualism are analysed in the legal regulation of administrative liability for a violation of tax legislation, under both the Russian Tax Code and the Russian Code of Administrative Offences. Pathways are indicated for improving the mechanism for the legal regulation of administrative jurisdiction and proceedings in administrative offence cases in the area of taxes and levies for the purpose of ensuring proper legal guarantees of the exercise of the legal status of persons against whom administrative enforcement measures in the area of taxes and levies are being applied.
An analysis is made of the implementation of the concept of the administrative process of applying measures of administrative enforcement in the field of taxes and levies. Ways of improving the mechanism of legal regulation of the administrative process by type are indicated for the purposes of ensuring the implementation of constitutional principles in the application of administrative enforcement measures in the field of taxes and levies.
Аbstract: the article explores the problematic issues of applying Article 333 of the Civil Code of the Russian Federation; explanations of the Plenum of the Supreme Court of the Russian Federation from March 24, 2016 are analyzed. No. 7. The practice of applying this Аrticle by arbitration courts is also considered.
the article examines the process of digitalization of higher education, examines the impact of the new coronavirus infection on the digitalization of higher education. An assessment was made of the current regulatory framework in the fi eld of higher education, and barriers to the digitalization of education in Russia were identifi ed. The state of application of elements of distance educational technologies in higher educational institutions of Russia is considered. Also, the world experience of digitalization of education processes and the possibility of its use in educational institutions of Russia are studied. Based on the results of the study, proposals have been developed to amend the Russian legislation in the fi eld of education, which will help create conditions for digitalization
Procedural legislation of RF regulates the status of parties involved in the case in detail. Although in some cases circumstances are followed to making decisions by judges that are concerned the rights of the persons who didn't take part in the process in the court of first instance. As a rule these persons find out about the decisions when consideration of the case is over. Notwithstanding civil procedural, arbitration procedural and administrative procedural legislation contain the norm about right of such persons to appeal complaint, cassational and supervisory appeal, the problem of providing them efficient legal remedies is still not solved nowadays. The reason for this is following. Procedural codes do not regulate neither the actions of the court aimed to determination of the status such persons, nor rules of their participation in the higher judicial instance.
The author of the article studied the history of development the institute the persons who are not involved in the process but the court solved their rights, analysed procedural legislation and judicial practice, made the following conclusions. First of all it's necessary to unify the terminology. Then it's reasonable to determine the status of such persons at the preparation stage of the appeal complaint, cassational and supervisory appeal to court proceeding on the merits because they didn't have possibility to protect their rights in the court of first instance and grounds for transferring such claims for consideration on the merits. On the whole the norms, regulating the procedural status the persons who are not involved in the process but the court solved their rights, should be consolidated into the chapter in order to reflect their specific traits.
The article is devoted to different of legal regulation aspects of public funding of political parties. After analyzing the fi nancial reports of political parties, the author identifi ed negative trends of development of a multi-party system in our country. The author gives suggestions and prospects for reformation of this institution.
Abstract: the possibility of applying the system methodology in the process of studying the domestic state and law, both in a stable historical situation and in transition, is considered and justified. Attention is drawn to the presence of an important property of any system, including public – relativity. It is concluded that the social system, endowed with the property of relativity, under certain circumstances allows to mature non-system elements within itself and its subsystems (in particular, the state-legal superstructure). In the context of changing social systems, a special mechanism of functioning the state-legal superstructure is formed, which makes it possible to talk about the need to identify both general and special typological features of the state and the law of the transitional period in the modern history of Russia.
The article analyzes the activities of the executive authorities of the constituent entities of the Russian Federation and their subordinate institutions for the post-internatal escort of orphans and children left without parental care, emphasizing the need to develop organizational mechanisms for inter-agency cooperation on post-internatal escorts. In our country, there is still a large number of orphans and children left without parental care, who leave the orphanages alone with themselves and face the insurmountable difficulties of adult life. In this regard, it is necessary to ensure the integration into society of pupils of orphanages and boarding schools through the organization of interdepartmental interaction between the executive authorities and institutions, combining all their resources into a single system of post-internatal support. These circumstances explain the relevance of the research topic. The article draws the main conclusions and suggestions for improving the activities of the subjects on post-internatal support of orphans and children left without parental care.
One of the functions of the institution of a special subject of crime is the function of differentiation of criminal responsibility. The analysis of monuments of the domestic legislation of the periods of absolutism and neoabsolutism shows that for the crimes committed with use by the subject of the status-role position, the legislator establishes the most severe measures of responsibility of property and corporal character.
in a number of crimes, the subject has additional features, the content of which is formed by its status and role position. The criminal-legal significance of these signs is related to their influence on the public danger of the perpetrator and, consequently, the entire act as a whole. At the same time, the establishment of responsibility for occupying the highest position in the criminal hierarchy raises the question of the normative actualization of the theory of the dangerous state of the individual, the indicator of which in this case is its status-role position.
Keywords: social status and role, social danger, special subject of crime, dangerous state of the individual, the highest position in the criminal hierarchy.
The article focuses on the peculiarities of the limitation of the access to the information held by public bodies. Special attention is paid to the concept of the mixed regimes in Russian law, dealing with the conflict between the openness and the confidentiality of the public sector information. The general rule for the disclosure keeps the confidentiality and provides for the anonymization or erasure of the protected parts of the data disclosed. There are also supplementary options: disclosing the data of limited access in public interests and the establishment of identification procedures for the claimants.
The paper analyses some legal issues of artificial intelligence. In the first part of the paper authors provide classification and overview of the interdisciplinary research in this field. The next part of the paper illustrates artificial intelligence legal issues and provides approaches to mitigate these challenges. In particular, authors examine artificial intelligence influence on the protection of personal data, intellectual property rights and civil liability. The authors conclude that the development of artificial intelligence requires a change in the legal framework.
This article is devoted to analysis the norms of some categories of the administrative cases for last several years. The author studies court decisions which are connected with problems of determination the type of legal proceedings. Then, learning specific court cases, the author tries to show that legislator could take another approach to determination of jurisdiction of KAS RF, that extends to administrative and other public relations. Besides that there was considered judicial practice in the sphere of mandatory representation, peculiarities of preparation for the trial and analyzed the most interesting cases about what kind of acts the courts of general jurisdiction recognize or don't recognize as acts that have some regulatory properties and contain explanations of the legislation as well (GOST R; playback the provisions of regulatory act in the letter; custom of judicial practice which is contained in Definition of the of the judicial board for Civil Cases of one of the republics of the Russian federation). As a result the author makes conclusions that the Russian courts in their practice interpret in detail the norms of KAS RF that indicates certain tags in legislation about administrative proceedings.
On the basis of historical and legal facts the essence and features of the constitutional reform in the transition period are revealed. It is concluded that the introduction of non-system institutions in the Soviet social system through constitutional reform inevitably contributed to the destruction of the Soviet form of state power organization.
The article examines the provisions of the Constitution of the Russian Federation on the right of everyone to education and the compulsory level of education. The persons who should receive education and persons who contribute to its obtaining are determined. The contradictions between the constitutional provisions and the norms of laws regulating educational activities are revealed. Terms that simplify the understanding of the studied norms are proposed, and the introduction of a mandatory minimum educational level.
The article discusses the views of Alexei Borovoi, one of the most prominent representatives of Russian post-classical anarchism, on issues related to the phenomena of parliamentarism and representative democracy. The first part of the article examines the basic philosophy behind the concept of anarcho-humanism, which determined Borovoi’s critical attitude to parliamentarian organization. His doctrine are based on negative dialectics and the continuous pursuit of an ideal that sends the society on an eternal quest for political forms compatible with the requirements of individuals with an ever increasing degree of liberty. The main part of the article analyzes Borovoi’s arguments against parliamentarism that can be summed up in the following six points: (a) the class nature of parliaments and the fi ctitious power of popular will; (b) the tyranny of the masses; (c) the parliament’s subordination to the government; (d) the opportunism of political parties; (e) the hypocrisy of election procedures; and (f) non-professionalism of parliamentarians.
The article proposes an interdisciplinary approach to the development of the anti-corruption compliance concept in the Russian Federation. According to the authors, the anti-corruption compliance system should incorporate the main achievements of the sciences of international law, criminal law, criminal procedure law, criminalistics, and investigative activities. This approach can contribute to designing, implementing, and maintaining effective anti-corruption compliance programmes in the corporate sector.
The authors propose an own definition and a general overview of the anti-corruption compliance, and analyse main reasons for implementation of anti-corruption compliance in companies. Special attention is paid to distinctive features of legal regulation of the anti-corruption compliance in Russia and in foreign countries. The article contributes to the integration of main scientific definitions and concepts from criminal law and criminalistics, such as corruption crime, corruption offences and corruption risks into the concept of anti-corruption compliance system.
The main aim of implementation of the anti-corruption compliance in companies is to prevent committing corruption offences by employees, business partners and other associated persons. The authors come to the conclusions that the use of interdisciplinary classifications and descriptions of corruption offences and best investigative methods and practices can significantly increase an effectiveness of anti-corruption compliance programmes.
According to the authors, the proposed interdisciplinary approach can be used for development and implementation of anti-corruption compliance standards and guidelines aimed at protection of Russian companies from corruption risks.
The author suggests taking a broader view on corporate regulation. The following thesis is being put forward for a legal research: in addition to the traditional approach which limits the scope of corporate regulation by “internal” relations involving corporation, its shareholders, corporate bodies and employees, corporate regulation has to be approached in a broader sense, i.e., in the context of an “external” impact caused by a corporation on its relations with other persons: contractual counterparties, supply chains actors, contractors and clients, potential business partners, other representatives of the social environment where the corporation carries its activities.
Starting with generalization of doctrinal views on the essence of nonstate regulation in private law (in part 1), the author then forms an approach towards a broad interpretation of corporate regulation as a type of nonstate regulation of private legal relations (in part 2). The article then considers the variety of forms in which corporate regulation is expressed, i.e., corporate acts (in part 3), and concludes with the statement of problem issues which arise in connection with the influence exerted by corporate regulation on private law relations (in part 4).
A revision of traditional terminological base has been undertaken throughout the text. The research has shown that the legal dictionary of corporate law needs to be streamlined and brought to order. With an aim to improve the existing discordant terminology, the use of the following concise terms has been justified: “nonstate regulation”, “corporate regulation”, “corporate acts”.