DOI: 10.7256/2454-0595.2017.5.22762

Abstract: The research subject is the analysis of reasons for gaining tax benefit by tax payers as assessed by commercial courts. The authors consider the alternative positions of both the supporters of formalization of the signs of an unfounded tax benefit in the Tax Code of the Russian Federation, and those who think that the formation of law enforcement approaches to this problem can replace the source of law establishing the criteria of negligence and the lack of due prudence. The authors study the circumstances, which can lead to the classification of a benefit as unfounded, and the facts, which, considered individually (without an account for other circumstances), cannot speak for the absence of reasons for a tax benefit. Special attention is given to the problem of the absence of a mechanism of prevention of abuse of rights for the purpose of taxes minimization and obtaining an unfounded tax benefit in the Russian legislation on taxation and revenue. The authors conclude it is impossible to foresee a comprehensive list of criteria, but the legislation must contain a general idea of deliberate acts aimed at unfounded gaining of tax benefit. 

DOI: 10.7256/2454-0595.2017.5.22854

Abstract: The research object is the struggle against child labor. The author outlines the peculiarities of a legal mechanism of child labor elimination via the involvement of employers and their associations, social organizations and labor unions. The author studies international recommendations and the tendencies of involvement of labor inspectors, and the aspects of their interaction with employers and labor unions in the mechanism of child labor prevention. The author emphasizes the coordinating role of international organizations in the elimination of child labor, particularly in informal sectors of the economy. To acquire the most reliable scientific results, the author uses the range of general scientific methods (system-structural, formal-logical and hermeneutical) and specific legal methods of cognition (comparative-legal and formal-legal). They are used as a complex. Labor inspectors play a significant role in the elimination of child labor. They are entitled to hold inspections and oblige employers to meet international standards in child labor elimination. Nowadays, the role of labor inspectors has transformed from a merely controlling to coordinative. They can make tangible contribution to the elimination of child labor in informal sectors of the economy. The tripartism principle, typical for the international regulation of labor, is being implemented with the help of labor inspectors.

DOI: 10.7256/2454-0595.2017.5.23261

Abstract: The paper studies the problem of guaranteeing the right of citizens of the Russian Federation, who are not the members of electoral associations, to be elected as deputies of a municipal representative body according to the proportional electoral system. The author formulates the peculiarities and common features of the legislation of Russia, which allow organizing municipal election based on the proportional election system. The paper studies the law-making experience of the Russian Federation and its regions in the sphere of electoral law for the further improvement of legal regulation of municipal election. The author uses the dialectical, logical and specific methods of cognition (formal-legal and comparative-legal). The author studies judicial practice in this sphere and the scholars’ positions, analyzes and generalized legislative provisions of the territories of the Russian Federation, and detects shortcomings, gaps and contradictions of the legislative acts of particular regions of Russia. The author attempts at formulating the proposals about amending the federal legislation with regard to the federal guarantees. 

DOI: 10.7256/2454-0595.2017.5.22692

Abstract: The research object is regulatory relations in the banking sphere. The research subject is theoretical provisions, the system of legal norms, adopted by the President and the Government of the Russian Federation in this sphere, and the practice of their application, primarily by public authorities and federal organizations, and the ways and prospects of improvement of powers and regulatory acts of the President and the Government in this sphere. The purpose of the study is to justify the legal framework of administrative regulation of the banking sphere by the President and the Government, and to formulate the proposals about the improvement of subordinate acts, defining the common issues of administrative regulation of the banking sphere and establishing the competence of the regulating bodies and organizations in this sphere. The author uses such general scientific methods as the dialectical method, analysis synthesis, deduction, and induction. The author also applies specific methods including the system-structural method, which is used for the analysis of the system of powers of the President and the Government and the normative acts issued by them, and their classification. The author concludes that the structures, directly dependent on the President and supporting his activities, give much attention to the banking sphere. The Government of the Russian Federation should be more active in the issues of public regulation of this sphere taking into account its particular importance for the national economy. The Bank of Russia should be subordinate and accountable to the Government of the Russian Federation; the Government should coordinate the issues of international cooperation in the banking sphere; the Government of the Russian Federation should issue subordinate normative acts related to the regulation of the banking sphere and dealing with the freedoms, rights and responsibilities of an indefinite range of people. The author defines other directions of activity of the Government of the Russian Federation in the banking sphere.

DOI: 10.7256/2454-0595.2017.5.22402

Abstract: The paper studies the peculiarities of administrative status of non-profit organizations performing collective management of author's and associated rights. The research subject is the set of normative acts establishing the range of authorities of organizations performing collective management of author's and associated rights in the Russian Federation. The purpose of the research is the comparative analysis of administrative status of organizations, performing collective management of author's and associated rights, and public authorities responsible for administrative protection of intellectual property. The research methodology is based on dialectics, analysis, synthesis, deduction, the formal-logical method, the comparative-legal method and the method of intersectoral legal studies. The author concludes that the accredited organizations, performing collective management of author's and associated rights, according to their administrative status, are one of the subjects of administrative protection of intellectual property. Despite their non-state status, via accreditation, these organizations get functions, which in fact are public-law functions aimed at intellectual property protection. The author formulates the set of proposals about amending the legislation, which, in the author’s opinion, would improve the effectiveness of accredited organizations, responsible for collective management of intellectual and associated rights, and would help reduce the impact of corruptogenic factors on this sphere of activity.