DOI: 10.25136/2409-7136.2018.2.21562

Abstract: The article is devoted to the analysis of the development of the laws on funding the state order for social services over the last 10 years as well as planned reforms in this sphere. The author of the article demonstrates the current transfer from estimate financing of state and municipal organizations to paying for their services based on normative funding serves the purpose of transfer to the market placement of the state (municipal) order for social services. In her article Zolotareva applies traditional law methods such as comparative law analysis as well as logical analysis. Based on the results of her research, the author concludes that curent and planned changes in funding social services provoke certain risks including risks of uncontrolled reduction of the budget, property of state organizations and reduction of the quality of social services. To reduce these risks, the author believes it is necessary to completely review the concept of the reform and to refuse from a number of measures. 

DOI: 10.7256/2454-065X.2016.12.20562

Abstract: The subject of the research is the conditions of creation and functioning of the consolidated taxpayer groups (CTG) established by Russian legislation. Despite the fact that these terms were initially much stricter than in developed countries, the current political trend does not ease but tighten these conditions. In particular, in 2015 amendments to the Tax Code raised the minimum lifetime of CTGs and imposed restrictions on the frequency of changes in the composition of CTG participants. The research is based on traditional methods of legal science including logical and comparative legal analysis. The author comes to the conclusion that the statutory restrictions on the frequency of changes in the composition of the CTG and on the minimum lifetime of the CTG are very hard in theory but practically are completely ineffective. The author of the article proposes alternative ways to prevent abuses through changes in the composition of the CTGs.

DOI: 10.7256/2409-7136.2015.12.1732

Abstract: As compared with the previous legislation, the Federal law "On the contract system in procurement of goods, works, and services for the state and municipal needs" expands the regulation of procurement centralization. Russia's regions and municipalities retain the freedom of choice of the model of centralization: from preserving customers' authorities to select the supplier, to delegating all such authorities to the special government body; with regard to state agencies, the centralization of other procurement functions is allowed. The article contains the analysis of models of centralization, applied in Russian regions, and their comparison with the approaches to the centralization of procurement in the developed countries. The author applies traditional legal methods of comparative legal analysis and the systems analysis. In the result of the analysis, the author comes to the conclusion that the existing degree of procurement centralization is excessive and inefficient, and proposes the improvement of legislation on centralization for solving the revealed problems. 

DOI: 10.7256/2454-065X.2015.5.13644

Abstract: The subjects analyzed in the article are dispositions of the current version of Russia’s Tax Code and its new version that comes into force since January 1, 2015 (formulated by the Federal Law # 420-F3, which was adopted on December 28, 2013) about the formation of a tax base for operations with bond-like papers for taxation of incomes, including a record of losses from such operations. Besides, the article views interpretation of such dispositions of the legislature by courts, finance and tax agencies and experts. The author uses such methods, classical for the juridical science, as comparison of laws, the system method and the method of logical analysis. Basing on the results of his analysis, the author makes the conclusion about inaccurate interpretation of articles of the current version of the Tax Code that have to do with record of losses from operations with bond-like papers, aimed at taxation of incomes, by courts and the Ministry of Finance. The author also analyzes the drawbacks of the relevant norms of the version of the Tax Code that comes into force since January 1, 2015, and gives several suggestions for improving them.

DOI: 10.7256/2454-065X.2014.5.11957

Abstract:

DOI: 10.7256/2454-065X.2014.1.10964

Abstract: