DOI: 10.7256/2306-9945.2016.6.20967

Abstract: The article considers the peculiarities of the formation of the image of V.I. Surikov as a brand figure of Krasnoyarsk. For Krasnoyarsk dwellers, the name of V.I. Surikov is the symbol of recognition, creative success and Siberian uniqueness. Owing to the creative work of the great painter, a sort of a “Surikov’s cultural nest” has formed in Krasnoyarsk. Surikov played a significant role in the formation of cultural (aesthetic) views of the local community. In the first third of the twentieth century, the signs and symbols of the hero of the place had been forming within the memorial Surikov’s tradition. The research methodology includes the popular territorial branding algorithm, aimed at the creation of sustainable positive associations, connected with the hero of the Place. The authors of the study formulate the thesis that Krasnoyarsk easily fits in the geo-cultural branding of Russia and the world. The article demonstrates, how, via the project activity of the Museum-estate of Surikov and Krasnoyarsk Art Museum, the specific regional identity, connected with the image of Surikov, is being formed. 

DOI: 10.7256/2306-9945.2016.6.19772

Abstract: The research subject is the problem of application of administrative and legal anti-corruption instruments in the non-public sector of the social sphere and social services. The problem is conditioned by legal and organizational issues, typical for the process of implementation of anti-corruption legislation within the social relations system. The topicality of the problem is conditioned by the fact that anti-corruption issues are especially important in the social sphere, since it has an impact on the quality and expectancy of life. The author substantiates the necessity to improve the efficiency of application of administrative and legal anti-corruption instruments in the social sphere. Based on the research, the author suggests improving anti-corruption mechanisms in the non-public regulation of the social sphere. The research methodology is based on the modern achievements in epistemology. The author applies general philosophical and theoretical methods (dialectics, the system method, analysis, synthesis, analogy, deduction, observation and modeling), traditional methods of jurisprudence (formal logical) and the methods of specific sociological studies (statistical, expert assessments, etc.). The author concludes that at present, in order to maintain law and order in the social sphere, it is necessary to improve the quality of various administrative and legal anti-corruption instruments in the social sphere. The author states the necessity to improve anti-corruption measures in the social sphere. 

DOI: 10.7256/2306-9945.2016.6.20837

Abstract: The research subject incudes the theoretical problems of legal regulation of the excise duty rates for fuel and their interconnection with transport tax. The Tax Law drafts, establishing the excise duty rates in the Russian Federation, are prepared by the Ministry of Finance for the Government of the Russian Federation; then they are transferred to the State Duma of the Russian Federation. With that, the legislator doesn’t introduce a strict legal regime for the terms, volume and quantity of the rates changes during the fiscal year. The article 192 of the Tax Code of the Russian Federation establishes the tax period – a solar month. The research methodology is based on the modern achievements of epistemology. The author applies general philosophical methods, the system method, analysis, synthesis, analogy, deduction, the traditional methods of jurisprudence (formal logical, comparative-legal) and the methods of specific sociological studies (statistical, expert assessments, etc.). The author concludes about the absence of the statutory administrative procedure of legislative change of excise duty rates (using the example of excise duty for fuel). The author states the necessity to harmonize the regime of state regulation of excise duty rates in the Russian Federation. The scientific novelty of the study consists in the proposals that take into account the foreign experience of the excise duty rates for fuel regulation and the legal regulation of the procedure of their change, and in the substantiation of the need for the cancellation of the transport tax in the Russian Federation. 

DOI: 10.7256/2306-9945.2016.6.20428

Abstract: The research object is the notion of the object of customs control as a function of customs bodies. The author analyzes the legislative provisions and scientific views on of the object of customs control. The study of the evolution of the “object of customs control” category in the Soviet and Russian customs legislation is of a particular importance. The object of customs control is considered as an element of the customs control system and as a subsystem with two levels. The first level is reflected in the activities of subjects under control, the second level is reflected in goods, documents and information. The author applies special scientific methods, including the comparative-legal and the formal-legal ones. The author concludes that the object of customs control as a subsystem, lying beyond the customs bodies system, defines the vector of control and supervision functions of customs bodies; the object of customs control is the compulsory element of the customs control system in general; the author presents two levels of customs control: the activities of the subject under control and the goods, documents, information and persons. 

DOI: 10.7256/2306-9945.2016.6.20596

Abstract: The research subject is the current provisions of the Administrative Procedure Rules of the Russian Federation, establishing legal fictions – the deliberately formulated incontestable assertions that may not correspond to the facts and are contained in imperative regulations for the purpose of the achievement or avoidance of particular legal consequences. The specific legal peculiarity of administrative procedural fictions is their relative, alternative character, consisting in the possibility of judicial discretion – admission or non-admission of legal consequences, conditioned by the actual or accomplished legal fact in the formulated normative models of fictions. The considered administrative procedural fictions are not the fundamental novels of Russian legislation, since they are borrowed from arbitration procedural legislation and civil procedural legislation. The research methodology is based on the modern achievements in epistemology. The author applies theoretical and general philosophical methods (dialectics, the system method, analysis, synthesis, analogy, deduction, observation and modeling), traditional methods of jurisprudence (formal logical and interpretative methods, used for the analysis of the particular content of legal regulations); the comparative method, used for the comparison on general legal categories. The author concludes that administrative and procedural fictions have particular features, reflected in judicial discretion, which can be expressed in the admission or non-admission of legal consequences, conditioned by the legal fact, mentioned in the administrative and procedural fiction. But the very judicial discretion contains the potential danger of negative legal consequences, caused by a subjective judges’ mistake. The author studies the correlation of two general legal categories of “legal risks” and “legal fictions” in the context of administrative-procedural relations. The author notes the close interrelation between these definitions, which is reflected in the process of normative modeling of legal directions, regulating administrative process. The novelty of the work consists in the consideration of the problem of legal fictions, formulated in the Administrative Procedure Rules of the Russian Federation, which came into force in 2015, and the study of their specific peculiarities.