Безопасность в бюджетно-налоговой, таможенной и иных сферах финансовой деятельности: экономические и правовые проблемы
Сontent of the textbook meets the requirements of the educational standard of higher education in the specialty of the third generation "Customs." This course is the obtaining of professional students and the general cultural competencies. to improve the effectiveness of training at the end of each chapter.
In this article the author performs the comparative analysis of the provisions of international treaties forming the Eurasian Economic Union and its predecessors and of the documents containing national tax policies of EAEU Member States. While author’s previous research suggested a number of similar features of EAEU Member States’ tax systems and partial harmonization, this time it is supplemented with conclusion of open tax competition waged by certain EAEU Member States.
In the paper integrated information systems for corporate planning and budgeting are considered. Four groups of practical tasks exceeding the bounds of typical functionality of special-purpose planning and budgeting information systems are allocated. Several classes of information systems (simulation, statistical analysis, financial analysis and modeling, group decision making, business intelligence), which may provide the completeness of corporate planning and budgeting are denoted as solutions complementary to special-purpose planning and budgeting systems.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/