DOI: 10.7256/2454-0595.2018.10.27969

Abstract: The subject of this article is the administrative relations that arise in the process of standartization and technical regulation. The object of the research is the system of technical standartization. The author of the article provides an insight into the development of the Russian system of technical standartization as an element of the institution of administrative law. The results of the analysis of applicable legislation on standartization and technical regulation prove the factt that the system of technical standartization has contradictory provisions and lacks logical approaches to the definition of association between participants of these relations under the conditions of globalization of technological processes and product manufacture of products. Lapin gives arguments that prove the need in regulation of the system of technical regulation and its legal administration for the development and evaluation of technological changes and industrial growth in economic sectors. The methodological basis of the research implies the latest achievements in the theory of knowledge. In the process of the research the author has also applied general philosophical methods, systems analysis, expert analysis, event analysis and traditional legal methods (formal law and comparative law methods) as well as structural and statistical analysis. The novelty of the research is caused by the fact that the author gives recommendations on how to develop the system of technical standartization based on the improvement of the law on standartization and technical regulation that implies administrative law regulation of the technical standartization system of our country based on the single federal law that should combine two applicable laws, Law on Standartization of the Russian Federation and Law on Technical Regulation. 

DOI: 10.7256/2454-0595.2018.4.26423

Abstract:  The subject of the article is the administrative legal relations that may arise in the sphere of innovation activity. The object of the article is the current national innovation system. The athor of the article analyzes the legal grounds for the innovation path of the development of the real economic sector and describes the quality of state management of economic processes, and proves the need in institutional, structural and technologies changes as the elements of the systems approach to development of the national innovation system. The author pays special attention to the analysis of strategical and policy documents that contain elements of the national innovation system. The author concludes that there is no single approach of scientists to understanding the mechanism of improvement of Russia's national innovation system and ways to fix relevant guidelines in legal acts. The methodological basis of the research implies modern achievements of the theory of knowledge. In the process of the research the author has used the general method of philosophical resaerch, systems analysis, expert analysis, event analysis, traditional legal methods (formal law, comparative law) as well as structural and statistical analysis. The novelty of the research is caused by the fact that the author makes recommendations regarding development of the national innovation system based on the improvement of the system of national innovation law which implies administrative regulation of the innovation development of our country's industry. The author of the article provides all necessary argumenents to prove the need in complex regulation of the innovation development of the real economic sector for development and assessment of technologies changes and industrial growth in the real economic sector. 

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. 

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: 10.7256/2306-9945.2016.3.18875

Abstract: The article focuses on theoretical, organizational, economic and legal problems of state regulation of utilization fee for vehicles in modern Russia. Introduced in 2012, the utilization fee has undergone recent significant changes, and since 2016 it's being applied not only to vehicles (cars, trucks, etc.), but also to trailers and self-propelled machines. The established sum does not correspond with the costs associated with the disposal of vehicles withdrawn from exploitation. At the same time, environmental safety is proclaimed the main purpose of a utilization fee.The research methodology is based on the recent achievements in epistemology. The author applies general philosophical and system methods, analysis, synthesis, analogy, deduction, the formal-logical, comparative-legal and statistical methods, expert assessments and others. The author concludes that it is necessary to scientifically substantiate the sums of a utilization fee for vehicles, self-propelled vehicles and trailers produced both in Russia and abroad. The scientific contribution of the author is the characteristic of the legal nature of a utilization fee and the economic substantiation of the prognosis of the rapid appreciation of some types of vehicles, which will lead to the decrease of production figures of transport, construction, agriculture and forestry enterprises, to a slower renovation of the population of machines and specialized machinery, to a further decrease of competitiveness of Russian companies. 

DOI: 10.7256/2306-9945.2015.6.18343

Abstract: The author studies theoretical problems of legal regulation of the supervisory activities of executive authorities using the example of tax control. The author analyzes the statistical data of supervisory activities of the bodies of the Federal Tax Service of the Russian Federation for 2011 – 2014 years. The author analyzes the draft law “On the grounds of state and municipal control (supervision) in the Russian Federation”. The concept of this law is the idea of creation of the legal grounds for the formation of the common system of state and municipal control (supervision) in the Russian Federation. The analysis shows its urgency for tax control. The research methodology is based on the modern achievements of epistemology. The author applies general philosophical methods, the system method, analysis, synthesis, analogy, deduction, traditional legal methods (formal-logical and comparative-legal), and the methods of specific sociological research (statistical, expert assessments, etc). The author concludes that it is necessary to support the idea of forming a legal base for creating a common system of control and supervision activities of public and local authorities. The author comes to the conclusion about the necessity to unify the control and supervision activities of executive bodies. The novelty lies in the proposals about legal regulation of tax control. 

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