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NB: Administrative Law and Administration Practice
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MAIN PAGE > Journal "NB: Administrative Law and Administration Practice" > Contents of Issue № 05/2017
Contents of Issue № 05/2017
Liability in administrative and municipal law
Sevostyanova E.V. - Relief from Administrative Responsibility for Failure to Declare or False Declaration of Goods: Implementation Issues in Eurasian Economic Union Business Environment pp. 1-10

DOI:
10.7256/2306-9945.2017.5.25020

Abstract: The subject of this research is the problems of implementing the institution of relief from administrative responsibility for failure to declare or false declaration of goods in Eurasian Economic Union business environment. The author of the article carries out a detailed analysis of tax and administrative laws as well as law-enforcement practice in ensuring adequacy and objectivity of amnesty granting conditions for faithful participants of tax relations. The author of the article analyses the legal bases to introduce supplementary grounds for relieving from administrative responsibility in case of voluntary elimination of consequences of failure to declare or submission of false information about goods before release of goods. The methodology and methods of research include dialectic materialistic approach and a set of general and special research methods that are based on that approach. These methods have been defined by certain goals and tasks of the research including but not limited to structured system analysis, logical method, generalisation, legalistic method, content analysis, etc. The scientific novelty of the research is caused by the fact that for the first time in the academic literature the author carries out an integral analysis of the legal grounds for relieving from administrative responsibility for failure to declare or false declaratino of goods in both Customs Union and Eurasian Economic Union business environments and offers to introduce supplementary grounds for granting amnesty to a faithful participant of tax relations from administrative responsibility for failure to declare or false declaration of goods. 
Sidorov E.T., Tarasov A.Y. - Some Issues of the Legal Institution of Relief from Administrative Responsibility pp. 11-21

DOI:
10.7256/2306-9945.2017.5.25469

Abstract: The authors of this article examine problems that may arise in the process of relief from administrative responsibility. The subject of the research is the legal rules that regulate the order and procedure for relieving an entity from administrative responsibility as a result of an insignificance of an administrative offense. The object of the research is the legal relations arising between law-enforcement authorities and entities that are held liable for administrative offenses. The authors analyze Articles 2.9, 6.8 and 6.9 of The Code of the Russian Federation on Administrative Offenses. The authors of the article emphasize the need to improve administrative laws in order to clarify grounds and rules for implementing the institution of relief from administrative responsibility. The authors also make suggestions regarding what should be changed in Articles 6.8 and 6.9 of The Code of the Russian Federation on Administrative Offenses. The methodological basis of the research implies dialectical method, fundamental research concepts, and philosophy that provides a general method of studying the reality. In the course of their research the authors have also applied such methods as historical, legal law, sociological, statistical analysis methods. The main conclusions of the research are the following. Firstly, to observe the principles of legality and expediency when appealing to Article 2.9 of The Code of the Russian Federation on Administrative Offenses, the authors suggest to make significant changes to the aforesaid article in order to clarify definitions and criteria to qualify an administrative offense as insignificant. Secondly, the authors prove the need to change Articles 6.8 and 6.9 of The Code of the Russian Federation on Administrative Offenses. 
Law-enforcement legislation
Shcherbakov O.N. - The Main Stages and Forms of Interaction with Stage Authorities Regarding Public Order Enforcement pp. 22-30

DOI:
10.7256/2306-9945.2017.5.25571

Abstract: The subject of the research is the legal rules and regulations of the Soviet and post-Soviet periods on public order enforcement. The object of the research is the social relations that relate to the participation of population in the process of public order enforcement. The author of the article examines procedural and institutional issues of citizens invovelement into public order enforcement. In his article Scherbakov pays special attention to the administrative law status of citizens who participate in the process of public order enfrocement, in particular, their legal security, rights to apply enforcement measures and their interaction with law-enforcement organisations. The methodological basis of th research includes managerial rules, laws and regulations of state authorities regarding public order enforcement and crime prevention. When writing the article, the author has also used such methods as comparison, abstraction, analysis and synthesis, and ascention from the abstract to the concrete. The main conclusions of the research are the following: the institution of citizens' participation in public order enforcement had certain drawbacks such as: the principle of voluntariness was not observed when brigades were formed. The brigades mostly involved elderly people and teenagers. Special brigades were used for purposes other than public order enforcement and the quality of their work was raised by attracting more participants which was needless. Their preparation and training did not have the system nature. 
Administrative process and procedure
Ul'yanov M.V. - Order of Proceedings for Qualifying Information Materials as Extremist pp. 31-37

DOI:
10.7256/2306-9945.2017.5.25238

Abstract: The article is devoted to the issues that arise in the process of considering the prosecutor's claim to quality materials as extremist. The author of the article analyzes judicial practice of reviewing such cases. Ulianov focuses on amendments to the Administrative Procedure Rules offered by the Plenum of the Supreme Court of the Russian Federation in its resolution No. 30 of October 3, 2017. The author also analyze changes in the laws introduced by the Federal Law No. 327 'Concerning Amendments to Articles 10.4 and 15.3 of the Federal Law on Information, Information Technologies and Information Protection of November 25, 2017 and Article 6 of the Russian Federation Law 'Concerning Mass Media Information'. The author's analysis of the aforesaid issues is based on the general dialectical method. The author has also used such methods as induction, analysis and synthesis and documentary method (court materials and statistics). When analyzing legal sources and legal acts, the author has also applied the formal law method. The scientific novelty of the research is caused by the fact that the author analyzes changes offered by the Supreme Court of the Russian Federation to be made in the Administrative Procedure Rules of the Russian Federation. In addition, based on the results of the analysis of changes made in Article 15.1 of the Federal Law No. 149 on Information, Information Technologies and Information Protection the author of the article emphasizes the need to create official analytics documents relevant to the matter. 
Administrative law, municipal law and the judicial branch
Pomogalova Y.V. - Improvement of Administrative and Legal Regulation of Judicial Control by Consideration of Administrative Cases with Participation of the Institutions and Bodies Executing Criminal Penalties pp. 38-50

DOI:
10.7256/2306-9945.2017.5.24374

Abstract: The object of the research is a complex of theoretical and practical aspects of the judicial monitoring over compliance with law realized during administrative legal proceedings appears bodies and institutions of penal correction system. Analysis of the legislation regulating implementation of judicial monitoring within administrative legal proceedings on cases of contest of decisions, actions (inactivity) of penal institutions, on cases of establishment of administrative supervision and the administrative offenses excited by officials of penal institutions is carried out, and also jurisprudence in this direction is researched. Formal and logical and comparative and legal methods have revealed signs of judicial monitoring, the directions of its implementation are analyzed during administrative legal proceedings on affairs with an involvement of institutions and organs of penal correction system. The novelty of research is caused by the analysis of the latest legislation and the modern jurisprudence, formulation scientifically reasoned suggestions for improvement of administrative law in the field of administrative legal proceedings. The main outputs of a research are suggestions for improvement of the list of the cases considered as administrative legal proceedings, to fixing within its carrying out a possibility of presentation of the civil suit and also making decision on conducting field court session, to extension of the competence penal correction system connected to hearing of cases about administrative offenses.
Tax administration
Lapin A.V. - Particularities of Administering Indirect Taxes in the Process of International Trade between Organisation for Economic Co-operation and Development Member States pp. 51-62

DOI:
10.7256/2306-9945.2017.5.24373

Abstract: The subject of the research is the economic relations that arise in the process of administering indirect taxes for international trade of goods and services performed by Organisation for Economic Co-operation and Development (OECD) member states. The author of the article analyzes the principles of indirect taxation and particularities of indirect taxation in OECD member states. In the process of his research Lapin analyzes legal acts, academic literature on taxation of goods and services consumption between OECD member states and Eurasian Economic Union member states. The methodological basis of the research implies recent findings and achievements. In the process of his research Lapin has used general philosophical methods, systems approach, analysis, synthesis, analogy, deduction, empirical research methods (observation, comparison, collectoin and analysis of data), current and prospective analysis and synthesis of theoretical and practical materials. The novelty of the research is caused by the fact that the author proves the need to apply rules similar to those used by the EU: as a result of customs barriers being eliminated, purchase of goods, works or services inside the EU is imposed to tax in a destination member state for 'business for business' (B2B) shipments. This allows to apply the taxation principle used by the destination member state even when particular customs procedures are not applicable. The main result of the research is the recommendations on harmonization of taxation and customs rules aimed at clarifying taxation procedures between Eurasian Econmic Union member states. 
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