Андреевский Иван Ефимович
The range of the subjects for study and research available to law students at universities and law schools has been extended over the recent years. To large extent, those newly in troduced disciplines and areas of learning cover a relatively limited scope of subjects which are related to the major, "foundation" courses. However, a development of the professional orientation in the study of law and legal research, as well as a shift towards a new frameworkof professional law education also require diversification of specific subjects. Therefore, the purpose of this article is to outline the International TaxLaw course and its potential as a separate discipline for study and research.
международное налоговое право, международное налогообложение, предмет и методы науки, ЮРИСПРУДЕНЦИЯ, International TaxLaw, international taxation, subject matter and methods of research, legal studies
This article is devoted to the Digest of the Laws of the Russian Empire – an embodiment of the operative legal system in late imperial Russia. Even though the Digest contained the law in force, and thus should be studied as a crucial source on Russian (legal) history, its meaning has been often overlooked. The reason for that is a remarkable difference between the original texts of laws adopted by the legislator, and their published form in the Digest. This difference came from the necessary editing procedures when every new piece of legislation was included in the existing system of the Digest. This strange feature of legal procedure when two different versions of a particular law – the original one and the one codified in the Digest – both remained in force should be considered as a part of official autocratic legality in late imperial Russia. Even though it may seem inefficient and irrational, the practice of obligatory codification of laws in the Digest existed for a rather long time – from 1835 until 1917. My research aims to find possible explanations for the Digest’s prolonged existence in the context of political and legal culture of late imperial Russia. What did Russian ‘official legality’ actually mean on the levels of theory and action?