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MAIN PAGE > Journal "Legal Studies" > Rubric "Финансовое и налоговое право"
Финансовое и налоговое право
Nikolaev V.V. - Approaches to information and legal regulation of microfinance activities in terms of information legislation pp. 8-25

DOI:
10.7256/2409-7136.2017.4.22408

Abstract: The paper considers theoretical issues of information and legal regulation of microfinance activities. The author studies microlenders operating on the financial market of the Russian Federation. Based on the current information legislation, the author demonstrates the priority directions of development of the new stage of information society; taking into account the importance of digital economic mechanisms, the author pays special attention to the need for information support of microfinance activities. In the light of the focus of the present article and the provisions of the General directions of development of the financial market of the Russian Federation for 2016 – 2018, the author demonstrates the potential tasks for the microfinance market. The author applies the hermeneutical approach, the methods of analysis and synthesis, the system approach, the comparative method and other methods of legal studies. The author formulates his own approach to information and legal regulation of microfinance activities; proves that the new stage of information society development is determined by the existing demand of information consumers for reliable and safe information including that transmitted via the Internet; raises the problem of formation of the Unified register of trusted web-sites as a counterbalance to the harmful information turnover in the Russian segment of the Internet. 
Nabiullina J.R. - Securities market depository in Russia and the USA: prerequisites of formation and problems of legal qualification pp. 30-46

DOI:
10.25136/2409-7136.2017.7.23280

Abstract: The paper describes the prerequisites of formation and establishment of the system of indirect holding of securities. The article reflects the impact of dematerialization and immobilization processes on the formation of the modern recording system. The author defines the key qualifying functions of the recording system and describes the varieties of recording systems. Particular attention is given to the formation of the modern recording system in the Russian Federation and the comparative analysis of this process with similar processes in foreign countries. The author also gives attention to the origins of legal problems connected with cross-border transfer of securities. With regard to the research subject, goals and tasks, the author uses the comparative-legal method of research. The author also applies law of conflicts and the material-legal methods. In the author’s opinion, the acquired information will provide insight into the purpose of depository system and its functions and will help find out the prerequisites of formation and possible variants of development of collision problems connected with cross-border transfer and recording of securities in indirect holding and will help assess similar processes in the Russian Federation. 
Ageeva A. - Information exchange and other measures on combating tax avoidance and tax fraud pp. 39-48

DOI:
10.25136/2409-7136.2017.9.24074

Abstract: The research subject is the peculiarities of harmonization of national statutory instruments in the sphere of taxation and administrative cooperation between the EU member-states. The research object is the mechanisms aimed at combating tax avoidance and tax fraud. The author studies the instruments of cooperation of the EU members, such as information exchange in accordance with Directive2011/16/EU, which includes information about taxation, declared by parent companies in relation to their subsidiaries, according to countries of location (country reports), and other measures in this field. The initial research methodology is based on the set of scientific methods, which includes the comparative-legal and linguistic methods, the method of analogy, system, logical and retrospective analysis and other general scientific research methods. The author concludes that the institutional-legal mechanism of cooperation of the EU member-states in the field of taxation is the cornerstone of combating tax avoidance, aggressive tax planning, tax default and tax fraud. Cooperation of authorized national bodies improves the effectiveness of functioning of the statutory regulations of the EU law. Information exchange and harmonization of national legislations is the example of successful development of the integration association, which is worth studying for adaptation to the conditions of Russia. 
Musatkina A.A. - On financial and legal stimuli pp. 95-111

DOI:
10.7256/2409-7136.2015.8.15929

Abstract: The subject of the research is a sphere of financial and legal stimuli of rightful behaviour of a taxpayer and other subjects of finance law. The object of the research is a range of financial legal relationship in the abovementioned sphere. The author analyzes tax legislation and the related branches of law containing the stimuli of rightful behaviour in the sphere of finance. The author focuses on the post-delictual rightful behaviour and notes that the existing stimuli of this type are not sufficient for the development of rightful behaviour in the sphere of finance. The author analyzes and compares the similar provisions of the foreign legislation. The author uses the dialectical method which allows considering the object and the subject of the research in complex, in their development and dynamics. The research is based on the formal-logical method and the method of comparative jurisprudence. The author claims that the incentive financial sanction is a necessary structural element of an incentive system of finance law which legalizes the amount and the measure of positive responsibility which is a contraction of restrictions imposed on a subject, or exemption of liability. The tendencies of development of legislation should include the amount of financial legal stimuli of rightful behaviour. 
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