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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 02/2018
This issue is currently being formed. All articles presented on this page have already been included in this issue, are considered published, and will remain unchanged in the final version of the issue along with other metadata of the articles.
Учредитель: Даниленко Василий Иванович, w.danilenko@nbpublish.com
Главный редактор: Болтинова Ольга Викторовна, Doctor of Law, o.boltinova@mail.ru
Contents of Issue № 02/2018
The science of financial law
Maslii A.I. - Regarding the Definition, Legal Nature and Purpose of Customs Duty pp. 1-12

DOI:
10.25136/2409-7802.2018.2.25755

Abstract: This research is devoted to existing academic approaches that offer definitions and describe purposes of 'customs duty' (including those that were formed in the pre-revolutionary period) as well as positions of scientists regading the legal nature of customs duty. The need to understand and systematize views on the matter is caused by the legal reforms that have been made recently as well as The Customs Code of the Eurasian Economic Union that came into effect on January 1, 2018 and made amendments to the previous process of legal regulation thereof. In the course of the research the author has used a combination of different methods that related to both overall and specific research methods. These methods combined have allowed to achieve the research objectives and obtain necessary results. Based on the results of the research, the author has made a number of conclusions that allowed to extend current concepts and views on the customs duty. The author proves that customs duty is not a payment for imported goods or payment for creation of such a right but also a payment for actions committed by a customs authority. The main conclusion of the research that brings forth the scientific novelty and rationale of the research is that customs duty payment cannot be viewed as a necessary condition for import of goods but should be regarded as a payment for release of goods in accordance with the customs procedure the payment is subject to. Based on the aforesaid conclusions, the author offers a definition of customs duty and suggests what changes should be made in applicable legislation. 
Financial regulation
Kasyanov R.A. - MiFID II: Regulation of Financial Trading Facilities in the EU pp. 13-21

DOI:
10.25136/2409-7802.2018.2.26067

Abstract: The article is devoted to important changes happening on the global financial market. Based on a particular example of financial regulation, the author of the article examines the process of improving the legal basis of the single European financial market. He notes that the common legal framework of the European Union is extended not only extensively but also intensively due to implementation of new kinds of trading in the financial sphere. The author analyzes the main kinds of trading facilities, in partciular, regulated markets, multilateral trading facilities, and organised trading facilities taking into account the second 'Markets in Financial Instruments Directive' (MiFID II) and 'Markets in Financial Instruments Regulation' (MiFIR). In the course of his analysis Kasyanov has used general and special research methods such as analysis and synthesis, generalisation, comparison, historical and systems approaches. In conclusion the author notes that according to MiFID II organised trading kinds being viewed in this article are in fact trading facilities and thus subject to the provisions of MiFID II and MiFIR. New laws and guidelines are supposed to bring regulation of multilateral trading facilities (MTF) to an advanced level and fill in the gap in regulation of organised trading facilities (OTFs). 
Question at hand
Osina D. - Consequences of Voluntary Calculation of Tax Additionally Payable to the Budget in Case of Overpayment pp. 22-26

DOI:
10.25136/2409-7802.2018.2.26143

Abstract: The article is devoted to the question about whether it is possible to hold a taxpayer liable pursuant to Article 122 of the Tax Code of the Russian Federation in case of a taxpayer having a sufficient sum of tax overpayed at the moment of an amended tax return being submitted. The author also focuses on drawing up an act and making a decision based on tax inspection results. The author analyzes Clause 20 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 57 of July 30, 2013 and related issues. The article is based on the analysis of the provisions of the Tax Code of the Russian Federation, systematization of law-enforcement practice using general research methods (analysis and synthesis) and special research methods (legalistic and comparative law methods). The scientific novelty of the research is caused by the fact that the author analyzes and systematizes particular issues and law enforcement practice associated with voluntary calculation of tax additionally payable to the budget in case of overpayment. Based on the research results, the author makes the following conclusions that can be put to practice: whenever there is an amended tax return sufficient to make credit for additionally accrued tax at the moment of voluntary submission of a tax return, it is possible to apply Subclause 1 of Clause 4 of Article 81 of the Tax Code of the Russian Federation to be relieved from payment; if tax audit results demonstrate that there is no tax owned but overpayed and the sum of tax overpayed is sufficient to make a credit for additionally accrued tax, then there are no grounds for bringing a taxpayer to liability; and to hold a taxpayer liable it is necessary to establish a cause-and-effect relationship between understatement of tax for a particular tax period and cutting off tax overpayment that has been held in the budget since the due date for tax payment till the date of decision made on the basis of tax audit results.
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