DOI: 10.7256/2454-065X.2021.5.36881

Abstract: This article examines the relevant problems of land law – one of the most dynamically developing branches of law in the Russian Federation, and one of the first to undergo changes in the context of modernization of vectors of state legal policy. Analysis is conducted on the fundamental importance of the principle of payment of land-use on the example of land tax. The author explores the problems of the object of land tax and tax base, calculation of cadastral value. The conclusion is made that the chosen path of development of the land tax is unfeasible, thereby requiring an alternative solution. According to the legislation of the Russian Federation, land is one of the key economic goods. The Russian legislator gives close attention to the commerce in land of various purpose. Land tax is the equivalent of rental charge. Such similarity is interchangeable in judicial practice. There are a number of issues in land tax regulation. The constituent entities of the Russian Federation are currently limited to establishing the exhaustive list of local taxes. The organizations and private entities are not recognized as taxpayers individuals with regards to land plots in uncompensated limited use or under a lease agreement. The post-Soviet states attribute land plots with ownership right as an object of taxation. The legislative and law enforcement practice on land tax in the Russian Federation indicates a close connection between land and civil legislation. For the purpose of replenishment of budgets, the Russian Federation took the path of increasing the tax burden. It is necessary to find the new ways for implementing the principle of payment of land-use in form of land tax, which would effectively address the problems of local financing.

DOI: 10.7256/2454-0633.2021.4.36891

Abstract: The subject of this research is the phenomenon of economic diplomacy as an instrument of “soft law”, which is becoming widespread in the international relations of modern multipolar world. The object of this research is the international relations and the impact of international legal norms upon formation of their peculiarities. Attention is given to the differences between “soft” and “hard” international law, as well as international and “quasi-international” law. The author explores various historical aspects of international relations, within the framework of which are implemented certain legal mechanisms and instruments. Incompletion of evolution of the phenomenon of “soft law” at the present stage is observed. The conclusion is made that the task of “soft law” in international relations lies in the use of the established international legal toolset and correction of the global world order to the benefit of a certain country of group of countries. It is noted that that key criterion that determines “soft law” as a unique instrument of international relations and international law is the nature of the means that without the extensive use of non-legal instruments. At the same time, the authors claim that in a number of cases, the emergence of legal mechanisms is the result of continuous application of “soft law”.

DOI: 10.7256/2454-0617.2021.4.36903

Abstract: The subject of this research is the views of the German classical philosopher Max Stirner on the individual, society, and the state reflected in his flagship work “The Ego and Its Own”. The object of this research is the anarchism as a unique trend in the world political and philosophical thought. On the one hand, the author emphasize the determinedness of the ideas of German philosopher by the historical atmosphere of his time, while on the other – view anarchism as the doctrine with the equally long history in the world thought and practical implementation of the anarchist concepts. The focus of M. Stirner's ideas lies in the conflict between an individual and the state. The scientific novelty of this article consists in the analysis of the essential conceptual conflict, immanent to the history of mankind, which is the foundation for M. Stirner’s original concept of the relationship between an individual, the state, and surrounding world. The trueness of being in the concept of German philosopher is determined by the embodiment of the anthropocentric, or according to M. Stirner, the “egoistic” ontological ideal. The authors' special contribution consists in the analysis of views of M. Stirner, as well as in tracing correlation between the  anarchist concepts and realization of the ideas of anarchism in one or another form. The authors show no reference to any value judgments related to this ideological phenomenon.