DOI: 10.7256/2454-0595.2024.2.39873

EDN: RZTRMB

Abstract: Coverage of the problem. This article is devoted to the constitutional and legal analysis of the problems and prospects for the development of the institute of public councils under federal executive authorities in the Russian Federation. Materials and methods of research. The subject of the analysis is the relevant provisions of Russian legislation on the organization and activities of public councils under federal executive authorities in the Russian Federation and the practice of their application; general and private scientific methods are used - analysis, synthesis, analogy, formal-legal, comparative-legal, interpretation of legal norms, historical-legal. Results. The paper substantiates a system of measures to resolve these problems, which will ensure the further development of both the specified variety of subjects of public control and, in general, the institute of public control in the Russian Federation. Discussion. The issues of development and implementation of new forms and methods of functioning of public councils under federal executive authorities in the Russian Federation need further scientific understanding.

DOI: 10.7256/2454-0595.2024.2.43548

EDN: GQRKAH

Abstract: The article provides a comparative analysis of the legal regulation of the right of civil servants to perform other paid work in the CIS member states. The general grounds for restricting the right to work of civil servants in the Russian Federation were researched, differentiation of approaches to restricting the right to perform other paid work by state civil servants, military personnel and persons undergoing other types of public service was exercised, and a number of gaps in the current regulation were also identified. The experience of the Republic of Azerbaijan, the Kyrgyz Republic, the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Moldova, the Republic of Tajikistan, the Republic of Uzbekistan and Turkmenistan was studied. Within the framework of the work, both trends common to all the states under consideration were highlighted – for example, the restriction of the right to perform other paid work for all civil servants, the existence of exceptions and conditions for the exercise of this right, and unique approaches that can be borrowed for the further development of legislation on the civil service of the Russian Federation. The article is characterized by a comprehensive and systematic study of the experience of regulation of the issue of performing other paid work by civil servants of the CIS member states, and its scientific novelty consists in identifying 2 basic models of restricting the right of civil servants to work (part-time) and classifying the approaches adopted in the states under consideration in accordance with the proposed models.

DOI: 10.7256/2454-0595.2024.2.44015

EDN: GVOYWV

Abstract: The article examines the approach of the Argentine legislator to determining the legal foundations of the territorial organization of public authority. The work analyzes the norms of the Argentine Constitution, the legislation of the constituent entities of the federation (provinces), materials of law enforcement practice and doctrinal sources. The types of public territorial entities in Argentina, the sources of legal regulation of their status, the influence of the peculiarities of the historical development of the Argentine state on modern approaches to the territorial organization of public authority are explored. Taking into account the federal nature of the Argentine state, the lack of comprehensive studies of the issue of territorial organization of public authority in Argentina, the experience of the studied country seems worthy of attention within the framework of the Russian science of municipal law. It has been established that Argentine legislation provides for the existence of obligatory and optional territorial entities whose status is distinguished, first of all, by the granting of political autonomy to the former. A special feature is the provision of exclusive competence to the provinces in terms of regulating the territorial and other foundations of the organization of municipal authority. When creating municipal territorial entities, provinces establish criteria for the formation of municipalities and also provide for their division into categories. The legal status of municipalities, depending on their classification into one category or another, may differ significantly, especially in terms of the existence of institutional autonomy. The experience of Argentina can be taken into account in the context of reforming the institution of local self-government in Russia.

DOI: 10.7256/2454-0595.2024.2.70263

EDN: GQNWRB

Abstract: The possibility of classifying the institutions of direct democracy as “ad hoc” legislation, that is, institutions that are extraordinary forms of direct expression of the will of the people, is being considered. The criteria for distinguishing such forms of direct democracy from forms that are of an ordinary nature, that is, designed for repeated use, are determined. The question of the advantages of forms of direct expression of the will of the people, classified as “ad hoc” legislation, over ordinary forms is explored. The article also raises the question of the risks that can be realized when using special institutions of direct democracy to solve specific problems. The relevance and novelty of the study are due to the small number of scientific works devoted to this topic - on the one hand, and the growing practical interest in the application of institutions of constitutional law related to “ad hoc” legislation in the implementation of direct democracy - on the other. At the moment, there are studies on the topics considered, carried out within the framework of the scientific subject of the theory of state and law, as discussed in the article. At the same time, there are simply no substantive constitutional and legal studies. For a long time, the answer to the question of the effectiveness of such institutions remains unclear. Conclusions: the only objective criterion that allows one to classify a particular institution or norm as an “ad hoc” norm is an indication of its one-time application of a rule of law; It seems incorrect to attribute a particular norm/institution to “ad hoc” legislation only because the law was adopted “for a specific task”; extraordinary forms of direct democracy are the most effective for conducting various kinds of electoral events, that is, voting.

DOI: 10.7256/2454-0595.2024.2.40827

EDN: HLNPDU

Abstract: The subject of the study is the existing tax control measures, statistical data of specialized organizations of the results of tax control measures. The object of the study is the effectiveness of the application of tax control measures. The purpose of the study is to improve the institute of tax control. The author considers the change in the procedure for initiating criminal proceedings on tax crimes and the consequences of such changes. In the course of the study, a retrospective of the procedure for initiating criminal cases in relation to the effectiveness of control tax measures is considered. The author suggests paying attention to the possibility of introducing videoconferencing, notification systems through the system of public services, securing the possibility of conducting control measures without the participation of witnesses. No less important is the ratio of tax liability and the realities of life, since the current situation indicates the apparent insignificance of penalties for tax offenses in the implementation of tax control measures. The novelty of the study is to study the impact of changes in the criminal procedure legislation of the Russian Federation on achieving the goals of protecting entrepreneurs. Attention is paid to the cyclical nature of the changes made by the legislator to the procedure for initiating criminal proceedings on tax crimes, which indicates the absence of a systematic approach to improving the criminal procedure and tax legislation of the Russian Federation. The debatable nature of the issue regarding the humanization of Russian criminal policy in relation to tax crimes is touched upon in the works of such scientific figures as Batyukova V.E., Nazarenko B.A., Rykun V.G., is discussed within the framework of the rule-making process, which sufficiently determines the prospects of scientific research. In particular, the authors point to the insufficient validity of more humane measures, which it is not possible to agree with. Statistics prepared by the audit and consulting organization FinExpertiza reflect the need to improve the legislative framework. The conclusions of the study are the need to improve control measures and introduce new ones that meet the realities of life. Proper regulation of tax legal relations seems to be a significant direction of state policy in the context of sanctions pressure.