DOI: 10.7256/2454-0595.2014.4.11604

Abstract:

DOI: 10.7256/2454-0595.2014.4.64183

Abstract: The article provides a detailed analysis of consecutive steps taken by the legislator for taxpayer registration improvement. An important direction of this improvement is simplification of tax reporting and bringing it closer to accounting, improving the quality of tax administration, implementation of measures against tax evasion. Based upon the analysis of changes in the tax legislation it is shown in the article that the information on taxpayers, which arrives to the tax bodies is one of the constituent elements of the unified tax monitoring system, which is necessary due to the formation of the specialized functionally oriented following system, information guarantees and optimization for the greater efficiency of the tax system. The methodological basis for the scientific article was formed by the current achievements of the theory of cognition. In the process of studies the author used general philosophical, theoretical and empiric methods (dialectics, systemic method, analysis, synthesis, analogy, deduction, observation, modeling), traditional legal methods ( formal logic method), and methods typical for specific sociological studies (statistical, expert evaluation, etc.). Currently in Russia there is a legal basis for the modern system of taxpayer reporting. The pillar of this system is Part 1 of the Tax Code of the Russian Federation, which legislatively provided for the procedure of taxpayer reporting, principles of its organization, regulating norms and responsibility for the tax offences within the reporting system. According to Art. 83 of the Tax Code of the Russian Federation for the purpose of tax control natural persons and legal entities should be reported at the tax body at the place of residence of a physical person, or at the place, where the organization or its filial offices are situated, and also at the place where their immovable property and transportation vehicles are situated, etc. as well as on other grounds provided for by the tax legislation.

Keywords: tax, reporting, control, levy, tax, fine, regulation, arrears, fines, taxpayer.

DOI: 10.7256/2454-0595.2014.4.11299

Abstract:

DOI: 10.7256/2454-0595.2014.4.64184

Abstract: The article is devoted to introduction of the administrative prejudicing in the criminal legislation of Russia. The author provides a constructive analysis of various viewpoints regarding the possibility for the application of administrative prejudicing in the criminal law of Russia. The author also evaluates the problems of applying criminal and administrative responsibility for the unlawful organization of gambling regarding the issue of responsibility of a person, who organizes unlawful gambling, does not receive the profits from it. Within the framework of the study the author turns to the history of the formation of the administrative prejudicing construction in the Russian legislation. Administrative prejudicing is making a person responsible for a crime due to him previously committing an analogous administrative offence. Administrative prejudicing may be applied in two forms. The first form provides that a person, who was previously found guilty for the administrative offence is brought to criminal responsibility for committing the same offence for the second time. The second construction provides for the period of committing repeated offences as a qualifying element. The article contains a proposal for introduction of the administrative prejudicing of criminal responsibility for unlawful organization of gambling activities and introduction of the relevant amendments into the Administrative Offences Code of the Russian Federation and the Criminal Code of the Russian Federation, substantiating the need for the said changes. The author also offers to resolve the conflict of laws of criminal and administrative legislation regarding the period for bringing a person to criminal responsibility with due regard for the introduction of the administrative prejudicing construction.

Keywords: administrative prejudicing, unlawful gambling activity, administrative responsibility, conflict of laws, judicial decision, the Criminal Procedural Code, pro et contra, administrative offence, prevention.

DOI: 10.7256/2454-0595.2014.4.11368

Abstract:

DOI: 10.7256/2454-0595.2014.4.64185

Abstract: The article concerns the problems regarding development of the definition “special munition” of the police of Russia. The author defined characteristic features of the term “special munition” in the spheres of legal and applied categories. Based upon the comparative analysis of the character of functioning of special munition and weapons of non-lethal impact, then the author makes a conclusion that these two terms are not identical. The author analyzes the defects of the existing definitions of “special munition”, and then he offers his own definition , which was developed with due respect to the tactical and technical characteristics of the special munition. The methodological basis for the scientific article was formed by the current achievements of the theory of cognition. In the process of studies the author used general philosophical, theoretical and empiric methods (dialectics, systemic method, analysis, synthesis, analogy, deduction, observation, modeling), traditional legal methods ( formal logic method), and methods typical for specific sociological studies (statistical, expert evaluation, etc.). Special munition plays a special role in the technical equipment of the Russian police divisions. Special munition means serve as universal security guarantees for the police staff and citizens due to their direct application to influence an offender. There is currently a large number of publications concerning legal munition. However, there is no unified approach to a definition of “special munition”, which confuses the very nature of the issue and prevents its analysis with the vast variety of classifications with no regard to the character of functioning of special munition.

Keywords: equipment, means, arms, violence, coercion, police, police officer, force, stick, gas.

DOI: 10.7256/2454-0595.2014.4.11434

Abstract:

DOI: 10.7256/2454-0595.2014.4.64186

Abstract: The measures of administrative coercion play a special role within the system of administrative coercion. It is due to the fact that these measures are applied by a large number of officials of control and supervision bodies, as well as of jurisdictional bodies. Application of these measures is regulated by a large number of laws and by-laws. These measures are implemented by the police officers in order to guarantee the rights and freedoms of citizens. At the same time, the procedure should prevent use of the positive goal of these measures for the violation of rights and freedoms of the people. The methodological basis for the scientific article was formed by the current achievements of the theory of cognition. In the process of studies the author used general philosophical, theoretical and empiric methods (dialectics, systemic method, analysis, synthesis, analogy, deduction, observation, modeling), traditional legal methods ( formal logic method), and methods typical for specific sociological studies (statistical, expert evaluation, etc.). Various legal and organizational means of influence with various effects upon the participants of the relevant relations are used within the system of state administration of the Russian Federation in order to guarantee lawfulness and legal order. The choice of regulation methods for the activities of participants of public law relations depends on their place and role within the administration system, on their goals and aims, as well as lawful or unlawful character of their behavior. The methods of convincing and coercion are traditionally used in administrative relations. Each of these methods is used in accordance with the situation and the goals of law-enforcement.

Keywords: person, citizen, personality, rights, freedoms, coercion, police, guarantee, prohibition, arms.

DOI: 10.7256/2454-0595.2014.4.11508

Abstract:

DOI: 10.7256/2454-0595.2014.4.64187

Abstract: The author analyzes contents and specific features of the claim form of judicial proceedings in administrative proceedings. Topicality of this issue is due to the fact that the draft Administrative Proceedings Code of the Russian Federation has passed the first parliamentary reading. The object of studies includes the theoretical bases for the administrative claim as the means for the protection of public rights, as well as the newest Russian legislation regulating the judicial proceedings on cases arising of public law relations. The problem is that introduction of claims into the administrative judicial proceedings presupposes the use of the general rules for the claims proceedings, however, specific features of the public law dispute should predefine the differences between the claim proceedings on cases arising from public law relations and the claim proceedings in civil and arbitration process. The study was based upon the combination of scientific methods used for the studies of legal matters and processes. In order to reveal the contents and nature of the claims on public law cases the authors use the methods of comparative legal studies, systemic analysis, structural functional, formal logical methods, the method of legal modeling, etc. The author supposes that the procedural means for the implementation of the right to administrative claims is the administrative claim in court. The author notes special requirements to the contents of administrative claim, including those provided for by the Administrative Proceedings Code on obligatory participation of a representative in especially complicated cases. The author analyzes the conditions for filing in court an administrative claim, grounds for not accepting such a claim, when there was a previous court decision on the same issue, which came into force. In the opinion of the author the grounds for not accepting the case should be related with the same object and the same grounds for the administrative claim. The article includes analysis of periods for filing an administrative claim in court, and the issues regarding restoration of the of the period. It is noted that procedural periods are shortened, which is due to the specific features of public legal relations and value of the public law disputes. The conclusion is made that for the protection of public legal rights, the means and methods of protection should be chosen with due consideration for the specific features of a public law dispute.

Keywords: administrative judicial proceedings, administrative claim, administrative written claim, claim form, the Code of Administrative Judicial Proceedings, administrative justice, administrative process, public law dispute, protection of the public rights, means of protecting a right.

DOI: 10.7256/2454-0595.2014.4.11462

Abstract:

DOI: 10.7256/2454-0595.2014.4.64188

Abstract: The article is devoted to analysis of the status of the Constitutional Court of Montenegro. Special attention is paid to the reform of the institution of judicial constitutional control, which took place in 2013-2014. The reform influenced the formation of the Constitutional Court, its administrative autonomy, internal organization, procedures for the constitutional judicial process. At the same time the earlier formed European model of constitutional control was not changed. Generally, the amendments are aimed at making the constitutional justice body more efficient, guaranteeing openness and transparency of the judicial proceedings and formation of the court. In the process of analysis the author mostly uses historic method, formal legal method and comparative legal method of studies. As a conclusion, the author notes that implementation of the positive democratic fundamentals of the reform of the constitutional justice in Montenegro involved some misunderstandings. That is why there are serious doubts regarding legitimacy of the new corpus of the Constitutional Court of Montenegro and its decisions, which is not acceptable in a rule of law state, since it undermines the authority and causes distrust of the state government bodies and especially the Constitutional Court of Montenegro.

Keywords: Montenegro, constitutional reform, constitutional court, constitutional control, administrative autonomy of a court, constitutional process, Yugoslavia, constitutionality, constitutional justice, constitution.

DOI: 10.7256/2454-0595.2014.4.11375

Abstract:

DOI: 10.7256/2454-0595.2014.4.64189

Abstract: This article is devoted to the theory of financial activity, it concerns financial activity and its social nature. The author substantiates the position that financial activity is a legal, and not economical matter. That is why, special attention is paid to legal forms of its implementation in the modern state. Even an overview of the writings on this issue shows that most of the definitions of financial activity of the state and financial activity of the municipal units have no significant differences. Financial activity of the state is implementation of the functions of the state on planned formation, distribution and use of financial funds (financial resources) for the implementation of goals of social and economic development, guarantees of defense capacity and security of a state, as well as the guarantees of financial resources for the state body activities. Financial activities of a state in the science of financial law is regarded as a special type of state activity, since it is implemented by the three branches of government — legislative, executive and judicial branches within the framework of their competence. Financial activity of the state is first of all aimed at formation, distribution (redistribution) and use of the monetary funds owned by the state (federal budget, budgets of the constituent subjects of the Russian Federation, state non-budgetary funds, funds of state unitary enterprises, including fiscal enterprises, and other organizations owned by the state). However, in the opinion of the author financial activities of the state and its bodies covers also the process of formation, distribution and partial use of financial funds by the privately owned economic entities. Financial activities of the state may be defined as a special type of state activity aimed at the implementation of organizational and other activities of the state bodies (mostly, in legal form) in the process of distribution of the gross domestic product and part of the national income in the society by forming, distribution (redistribution) and use of various financial funds (both centralized and decentralized), which are necessary for guaranteeing with the financial resources of the functioning of the government bodies in the three branches of government, implementation of internal security and defense programs, implementation of national scientific, economic and cultural development programs, and satisfying other needs of the consumers in the society. The municipal bodies also implement financial activities for the formation, distribution and use of the financial funds as necessary for the financial guarantees of dealing with the local issues.

Keywords: financial activities of the state, activities of municipal entities, finances, financial resources, monetary resources, monetary funds, financial law, municipal unit, national security, economy.

DOI: 10.7256/2454-0595.2014.4.11436

Abstract:

DOI: 10.7256/2454-0595.2014.4.64190

Abstract: The issue of civil law risks has been the subject of attention for several decades in the Russian civil law studies. However, the situation is different with the public law risks. The first publications on the problems of risks in constitutional, customs, environmental and administrative spheres of public law relations have started appearing quite recently. The goal of this article is in analysis of similarities and differences in legal risks of civil and administrative legal nature. The methodological basis for the scientific article was formed by the current achievements of the theory of cognition. In the process of studies the author used general philosophical, theoretical and empiric methods (dialectics, systemic method, analysis, synthesis, analogy, deduction, observation, modeling), traditional legal methods ( formal logic method), and methods typical for specific sociological studies (statistical, expert evaluation, etc.). The article pays attention to the different aspects of risks. Subjective risks theory evaluates risks from subjective psychological positions. The subject of legal relation supposes that negative consequences may follow from his activities. However, if he takes no actions (making contracts, driving a vehicle), to which law connects negative consequences, there is no risk. The objective theory does not relate psychological attitude of persons to their actions and interprets a risk as a potential possibility for situations causing financial losses. For the proponents of this theory risk is a constant danger of appearance of negative consequences.

Keywords: risk, probability, possibility, administration, control, public, private, official, servant, Government.

DOI: 10.7256/2454-0595.2014.4.11370

Abstract:

DOI: 10.7256/2454-0595.2014.4.64191

Abstract: The object of studies in this article concerns nature of civil society as a self-organizing complicated social system, for which the development and quality transformation of elements (institutions) of this system causes new quality of the system itself according to the laws of synergy. If we suppose (within the Hegel interpretation) that the society includes the civil society institution plus state (generally interpreted), then everything, which is not state (its bodies, structures guaranteeing functioning of the state coercion mechanism, etc.) is civil society. And vice versa. What is not civil society is state. However, it is not the case in Russia. In our opinion there is now the third elements, which Hegel did not include into his formula by overly generalizing the construction in general. Everything outside the scope of state and civil society is a passive mass. Let us call it the “pre-level of civil society development”, which is mostly the object of state manipulation, and the state rules due to its silent consent. The author attempts to use scientific methods of synergy in order to provide an alternative to Hegel’s formula for distinguishing civil society and state, them being necessary complicated elements of a single social system, rather than two opposed systems differing in size. If one finds an antithesis to the Hegel’s formula (providing for the opposition between state and civil society as two opposing poles balancing each other in pursuit of harmony), the state shall be not a constituent element in a formula, but a result, a next stage of development of the self-organizing civil society as a dynamical system. The idea is imagined as an arithmetical progression, where the pre-level of the civil society is “mass”, the next level is civil society, which understands itself, develops and becomes more complicated, and the next level is the rule of law state as an ideal, which needs to be strived for. In this case the state becomes a result, and not an element in a formula. But such a formula should be more than just a simple sum of constituent element, but an arithmetical progression.

Keywords: rule of law state, civil society, social system, state government, administration, constitution, law, democracy, freedom, politics.