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«Налоги на грех»: историко-правовой анализ налогообложения «сомнительных доходов»
Историко-правовые проблемы: Новый ракурс. 2025. № 1. С. 71–83.
The article is devoted to the problem of the admissibility of the state extracting income from certain "dubious" sources (otherwise - the exploitation of vice). A centuries-old discussion around this problem exists both within the framework of economic science and the science of financial law, and remains relevant today.
It is proposed to distinguish several groups of "sin taxes," including, firstly, those that correspond to ethical values and express the concern of the government for the health of the citizen and (or) the protection of the environment. Secondly - absolutely unacceptable (from the trade in heavy drugs, slave trade, military aggression, others). Negative attitude towards these phenomena is based on basic values (life, health, safety). Of course, repressions with the aim of redistributing property (historical "proscriptions," "expropriation," etc.) are negative to. Thirdly, some profitable sources exist in a state of "semi-recognition" due to historical, economic, cultural reasons (trade in alcohol, tobacco, organization of gambling, others). Such dubious (inflationary) sources of income negatively affect the prospects for the development of human capital.
Иванова Е. Е., Право. Журнал Высшей школы экономики 2026 № 3 С. 109–137
The article is devoted to analyzing the legal status of digital joint-stock companies (DJSCs) and their participants under Russian law, in the context of the question of singling out DJSCs as an independent legal form of a legal entity. Drawing on the first DJSCs registered in Russia, it examines the procedure for their incorporation, the ...
Added: October 7, 2026
Tarasov A., Правоприменение 2026 Т. 10 № 3 С. 119–127
The article examines the transformation of the structure of criminal conduct associated
with the financing of terrorist activities under the impact of digital financial technologies,
specifically virtual assets, distributed ledgers, anonymised communication channels, and
automated transfer mechanisms.
The main purpose of the study is to verify the scientific hypothesis that the digital
environment fundamentally deconstructs the traditional material forms of ...
Added: October 7, 2026
Романюк В. И., Закон 2026 № 9 С. 185–196
In recent years, the issue of the applicability of objective and subjective limitation periods to anti‑corruption claims, as well as the duration of such periods and the procedure for calculating them, has become particularly acute in law enforcement practice and academic doctrine. The author concludes that the statute of limitations for the so-called civil confiscation ...
Added: October 6, 2026
Казаков С. О., Павлюченко Е. А., Кадровик. Трудовое право для кадровика 2026 № 3 С. 57–65
This article provides a comparative analysis of labor compliance systems implemented at major Russian companies such as Gazprom PJSC, UC RUSAL, Aeroflot PJSC, Sberbank PJSC, and MTS PJSC. It examines the mechanisms, organizational models, and control procedures enshrined in the companies' internal regulations. The paper identifies trends and challenges specific to labor compliance in Russia, ...
Added: October 6, 2026
Diskin E., Прожерин Д. В., Теоретическая и прикладная юриспруденция 2026 Т. 29 № 3 С. 221–234
Introduction: Drawing on the legal orders of the United States, the European Union, and the Russian
Federation, the article provides a comparative legal analysis of three regulatory models governing the
use of unmanned aircraft (UA; drones, unmanned aerial vehicles (UAVs)) by public authorities for government oversight: the U.S. model, based on a combination of aviation rules and ...
Added: October 6, 2026
Pochekaev R. Y., Российско-азиатский правовой журнал 2026 № 3 С. 21–26
The article devoted to the problem of Kazakh Khanate's inheritance from the Golden Horde in the legal aspect. Basic Kazakh institutions of power and legal regulation are analyzed comparatively to the Golden Horde analogues. Author attempts to clarify the reasons why Kazakh Khanate inherited not so much of state and legal institutions from the Golden ...
Added: October 5, 2026
Ivanov D., Barchukov V., Lapin V. et al., Veredas do Direito 2026 Vol. 23 No. 16 Article 238493
In the article, the authors consider issues related to the structure and content of the presentation, which is made by the investigator in order to eliminate the circumstances that contributed to the commission of a criminal offense. The authors have studied the experience of a number of post-Soviet countries, which in the current criminal procedure ...
Added: October 5, 2026
Artamonova E., Научный вестник Омской академии МВД России 2026 Т. 32 № 3 С. 237–241
The confrontation is considered, in fact, as the only investigative action that currently allows the accused to challenge the incriminating testimony and submit his objections against it during the preliminary investigation. An algorithm has been proposed for the implementation in pre-trial proceedings of the right of the accused to challenge the testimony of persons giving ...
Added: October 5, 2026
Новиков Д. А., ЖУРНАЛ МИНИСТЕРСТВА НАРОДНОГО ПРОСВЕЩЕНИЯ (Словакия) 2023 № 10 С. 32–40
The article provides a critical analysis of the theory of the precariat as a "new dangerous class" from the standpoint of law science, namely the sectoral areas of labor and criminal law. The author argues that the precariat does not constitute a new socio-economic class. The author is convinced that the theory of the precariat, ...
Added: October 5, 2026
Diskin E., Полития: Анализ. Хроника. Прогноз 2026 № 3 С. 23–45
Public governance of digital platforms is characterized by a growing tension between security imperatives, such as blocking, throttling, and restricting the activities of foreign platforms, and development imperatives, including the digital economy, innovation, and users’ rights. The article conceptualizes this contradiction as a security—development dilemma: a structural problem of governance that cannot be reduced to ...
Added: October 5, 2026
Artamonova E., Третьяк М. И., Вестник Санкт-Петербургского университета. Серия 14. Право 2026 Т. 17 № 3 С. 817–834
The article is devoted to understanding the characteristics of the association of Russian school shooters operating in the Internet segment, recognized by the highest judicial authority as a terrorist group. The relevance of the topic is due to the growing popularity of the “Col umbine”* subculture among young people. Approximately 700 similar online communities have been ...
Added: October 3, 2026
Chebotarev A., Право и экономика 2026 № 9 С. 82–84
The article examines the problems of sports injuries sustained, by athletes during competitions from the point of view of paying temporary disability benefits and setting tariffs for compulsory accident insurance for employers-sports organizations. ...
Added: October 2, 2026
Пермь: [б.и.], 2024.
The rapid development of the e-commerce market has contributed to the emergence of information as one of the richest assets in the modern world. For users of content and digital services, the security of their financial data is especially acute.
The article reveals the main problems of consumers of content and digital services when trans-ferring their ...
Added: October 2, 2026
Курск: Издательство Курского государственного университета, 2026.
Сборник научных работ посвящен юбилейной дате – 20-летию кафедры теории и истории государства и права юридического факультета Курского государственного университета.
Авторы публикуемых в сборнике научных статей – преподаватели юридического факультета Курского государственного университета и иных вузов России, а также практикующие юристы. Работы посвящены актуальным проблемам теории и истории права и государства, а также реализации норм частного ...
Added: October 2, 2026
Pochekaev R. Y., Крымское историческое обозрение 2026 Т. 13 № 3 С. 23–38
The goal of research is clarifying of relations between the representatives of khans’ dynasty (who had court functions themselves) and Sharia justice institutions. The author studies the valuable source on history of the Crimean Khanate – courtregis ters, also known as kadiasker books, or sijils, and analyzes their materials, which related to rulers of the ...
Added: October 1, 2026
Malevanova Y., Заплатников М. Ю., Вестник Воронежского государственного университета. Серия: Право 2026 № 3 С. 40–47
The article examines the problem of legal uncertainty in the procedure for conducting prosecutorial inspections. Based on an analysis of judicial practice, including the positions of arbitration courts of districts and cassation courts of general jurisdiction over the past fi ve years, the article identifi es key «points of tension» in the relationship between prosecutor's ...
Added: October 1, 2026
Ilyin A., Закон 2026 № 9 С. 65–78
The struggle against the use of illegal normative legal acts is connected with the exercise of direct and indirect normative control by the courts. Understanding when and why each of these protective measures can be applied is necessary to resolve their potential conflicts. The study explores the purpose, implementation mechanism, conditions for application, and limitations of direct and ...
Added: October 1, 2026
Rostovtseva N. V., Право. Журнал Высшей школы экономики 2026 Т. 19 № 3 С. 211–232
The article defines the place of the hereditary fund in the modern system of foundations: the differences between the hereditary fund and the socially useful fund are identified. The relationship between the inheritance fund and other personal funds, including ones created during the life of the founder and continuing their activities after his death; the ...
Added: October 1, 2026
Романюк В. И., Вестник Воронежского государственного университета 2026 № 3 (66) С. 85–99
Law enforcement practice has created, in fact, two parallel mechanisms for filing an anti-corruption lawsuit: on the basis of the Federal Law "On control over the compliance of expenses of persons holding Public Positions and Other Persons with their incomes" and on the basis of subparagraph 8 of paragraph 2 of Article 235 of the ...
Added: September 28, 2026
Ogorodov I., Проблемы права 2026 № 3 С. 51–57
The article examines the specifics of the civil liability of the parties under a cloud services agreement for providing remote access to software functionality. The grounds, conditions and limits of liability of the cloud service provider and the customer are determined, taking into account the legal nature of the obligation arising between them, the specifics ...
Added: September 28, 2026
Diskin E., Закон 2026 № 1 С. 92–123
In the January Legal Chronicle our authors comment on several significant legal events that happened at the end of 2025: decisions of the Constitutional Court No. 31-P on the payment of dividends on preferred shares, No. 41-P on VAT, No. 46-P on the fate of seized property in bankruptcy cases; discussion in the EU Council ...
Added: September 28, 2026
Sorokin I., Tekic Z., Technology in Society 2026 Vol. 88 Article 103456
Generative AI (GenAI) digital products challenge established new product development and product success frameworks because performance after launch remains variable: outputs differ across runs and contexts, behavior can shift under drift, and realized value depends on user interaction, oversight, and governance at scale. Focusing on large language model (LLM)-based GenAI digital products, this study identifies ...
Added: September 23, 2026
Medushevsky A. N., Liberal.ru 2026
Today, more than ever before, the contribution of new technologies shapes the conditions of humanity's existence as a biological species, prompting a debate about its prospects for survival. This process of transformation—which spans every sphere of social and moral regulation, from family relations and child-rearing to the very meaning of life—is dividing public opinion between ...
Added: August 26, 2026
Yefanov A., Человек 2026 Т. 37 № 2 С. 67–82
The article presents the practices of using deepfake technology in modern audiovisual media (television, cinema, internet) by referring to the most resonant cases. Appealing to the conducted by the author results of semi-structured expert interviews (n = 15) with media communications analysts, case study and socio-cultural modeling methods, ethical restrictions of such audiovisual solutions are ...
Added: April 23, 2026