DOI: 10.7256/2306-9945.2019.2.29144

Abstract: The cadastral value of real estate defined on the basis of massive evaluation as a result of state cadastral value often contradicts to the market value defined as a result of individual evaluation of a particular real estate item. In his article Chuzhinov talks about the problems that may arise in the process of imposing and compensating for court expenses in cases of challenging the cadastral value as part of administrative proceedings. The author describes changes that have been happened in the judicial practice and casts light on the important issues that should be focused on when such a court case is initiated. The subject of the research is the social relations arising during challenging the cadastral value of real estate. The main conclusions of the research is that there is a certain need to make amendments to the current laws and regulations that relate to the distribution of court expenses in cases of challening cadastral value. The author offers several solutions of the problems that may arise in the process of imposing and compensating for court expenses in cases of challenging cadastral value of administrative proceedings. 

DOI: 10.7256/2306-9945.2019.2.29344

Abstract: The object of the research is the system of state management of developing the space sector in the USA. The subject of the case study is the changes that have been happening in the system of management of American space development under the conditions of instability, uncertainty, complexity and contradictions of the modern world. The author of the article focuses on such phenomena as the growth of interest towards the evaluation of societal effects of space projects and programs, improvement of the mechanism that records numerous interfaces of stakeholders, transformation of the role of different elements in the system of state management of space development in order to preserve the leading position of the USA disregarding the external conditions. To achieve the aforesaid research objectives, the author has used general research methods (generalisation, analysis and synthesis), empirical and comparative (comparative history, comparative law) research methods. The author demonstrates that analysis of mechanisms that allow national management systems to make efficient changes and successfully perform their tasks (including space development) is an important area for further research. The author notes that excessive regulation of executive authorities' activity reduces their adaptability. Based on the analysis of the USA, the author demonstrates that under current conditions the role of auditing chambers is growing because this is the institution that offers a unique 'feedback' mechanism and may act not only legally and legitimately but also fast and efficiently. 

DOI: 10.7256/2306-9945.2019.2.29096

Abstract: The subject of the research is the statutory regulations that ensure the compliance with the technical requirements of vehicles, control and supervision over technical inspection of vehicles. The object of the research is the social relations arising in the process of federal supervision over legal entities, independent entrepreneurs, and road users complying with the requirements for tchnical operation of vehicles. The author of the article analyzes state control (supervision) over observance of road safety legal acts that set forth requirements for the design and technical condition of vehicles, vehicle trucks and supplements. The methodological basis of the research includes formal law, analytical and systems methods, analysis, synthesis, modelling, and comparison. The main conclusions of the research are the following: current road traffic rules that regulate the state control over observation of requirements for the operation of the vehicle are not complete yet, thus to avoid the penalty it is necessary to impose responsibility for drivers of all kinds of vehicles for non-passing the vehicle inspection. There is also the need to clarify the definition of 'state technical supervision of vehicles'. In this research the authors analyze definitions of 'state technical supervision' and 'technical supervision of vehicles'. The novelty of the research is caused by the fact that the authors suggest to apply the definition of state technical supervision of vehicles to vehicles owned by legal entities and independent entrepreneurs that perform passenger and freight service. Within the framework of this research, based on the in-depth analysis of associated legal provisions in the sphere of road traffic safety, the authors make recommendations on how to improve the administrative law in the aforesaid sphere. 

DOI: 10.7256/2306-9945.2019.2.29041

Abstract: The subject of the research is the rules and regulations of administrative and customs law, theoretical and law-enforcement practice. The object of the research is the social relations arising in the sphere of implementing the measures of administrative proceedings in the field of customs affairs. The authors of the article describe the essence, meaning and peculiarities of imlementing such administrative measures as administrative detention, delivery, vehicle inspection, arrest of goods, temporary ban of activity and other measures. Moreover, the authors of the article demonstrate the correlation of measures of administrative proceedings. The methodology of the research includes the dialectical method, formal law, analytical, comparative law method and deduction. The novelty of the research is caused by the fact that the authors try to demonstrate peculiarities of activities undertaken by the customs authorities to implement the measure sof administrative proceedings under their jurisdiction. The main conclusions of the research are the following: 1. There is an acute need to develop practical recommendations on how to implement measures for the violation of customs law as well as to provide a better mechanism of their administrative regulation. 2. Essential drawback of the regulation of implementating administrative measures for the violation of customs rules is that Article 27 of the Code of the Russian Federation on Administrative Offences does not have an express reference to the appealability of a particular measure which is a limitation of individual's procedural rights. 

DOI: 10.7256/2306-9945.2019.2.29121

Abstract: The subject of the research is the processes of administering tax systems in different countries including Russian Federation, in particular, principles and methods of state management of taxes depending on the level of the country's economic development, leading branches of economic management and other factors that may influence the process, for example, political and religious. The aim of this research is to define advantages of tax administration in different countries adaptable to the conditions of Algire tax formation as well as to give recommendations on how to improve the tax system of Algire. The methodological basis of the research is the method of comparative analysis applicable to tax systems of different countries that has defined their pluses and minuses, and the systems approach to the formation of a set of measures for the adaptation of Algire's tax system to the principles of the global economic community. The novelty of the research is the factor analysis of the processes of administration of tax systems in different countries and determination of principles and methods of taxation in the economy of a developing country. As a result of their research, the authors make suggestions on how to restructure the current tax system in Algire and offer a set of measures that are supposed to improve the administration of Algire's tax system.