Электронный журнал Юридические исследования - №7 за 2020 г - Содержание, список статей. ISSN: 2409-7136 - Издательство NotaBene



Legal Studies
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MAIN PAGE > Journal "Legal Studies" > Contents of Issue № 07/2020
Contents of Issue № 07/2020
Law and order
Sarygina E.S. - Peculiarities of the tactics of commissioning forensic tax audit pp. 1-12


Abstract: The subject of this article is the scientific and organizational-methodical patterns of forensic audit in conducting research on the objects of accounting processes of an economic entity, which describe records on the due and listed tax obligations seized by the Federal Tax Service to the government and (or) municipal formations. Special attention is given to the tactics of assigning such research in the criminal proceedings. In the course of this study, the author applied the comparative-analytical and system-structural methods of scientific cognition, as well as interdisciplinary approaches, since the study required knowledge of procedural and substantive law, forensic science, theory of forensic audit, economics and normative legal regulation regulation of the accounting processes of economic entities, which determined comprehensive character of this research. The author attempted to examine the forensic tax audit as an independent type of economic audit, which includes subject, object, goals and scientific-methodical recommendations for law enforcement agencies in commissioning such audits. The article describes the fundamental principles of private theory of forensic tax audit, which did not receive due attention within the scientific literature. The proposed recommendations are aimed at unification of investigative and judicial practices on commissioning and assessment of application of the results of forensic tax audit.  A comprehensive perspective upon the forensic tax audit and its current status is essential for its implementation by investigators, courts or investigating officers in criminal proceedings. The result of this work lies in formulation of recommendations for law enforcement agencies on the peculiarities of tactics used in commissioning forensic tax audit to state and non-state forensic audit institutions relating to peculiarities of preparing the objects of investigation, specificity of questions submitted to resolution by a forensic expert. A list of questions for forensic tax audit is presented.
Maslennikova L.N., Topilina T. - Access to justice and problems of its restriction in criminal procedure pp. 13-28


Abstract:  This article analyzes the controversies in definition of the concepts “right of access”, “access to justice”, “court accessibility”, "access to justice", as well as the problem of restriction of access to justice in criminal procedure. Detailed analysis is conducted on the existing approaches towards definition of the aforementioned concepts. The subject of this research is the norms of Russian and foreign legislation that regulate the right to access to justice in criminal procedure. It is demonstrated that the concept of “accessibility of justice” reflects an exogenous objective factor unrelated to the system of criminal justice, while “access to justice” in criminal procedure should be considered an indigenous objective factor, associated with the structure of criminal procedure, substantiated by its public-legal nature. The authors conduct the analysis of complaints regarding the restriction of right to access justice, which were received by the Ombudsman for Human Rights in the Russian Federation. The conclusion is formulated on the need for creating a novel algorithm (legislative model) of the initial stage of criminal procedure that ensures access to justice without dismantling the very foundation of criminal procedure, while maintaining an optimal ratio between public and dispositive beginnings of criminal procedure. 
Questions of current interest
Dzidzoev R.M. - pp. 29-41


Human and state
Ismatulloev B.I. - pp. 42-53


Transformation of legal systems
Belaia O.V. - pp. 54-61


History of state and law
Melikov A.V. - pp. 62-74


Practical law manual
Ivanov V.Y. - pp. 75-80


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