DOI: 10.25136/2409-7802.2018.2.25755

Abstract: This research is devoted to existing academic approaches that offer definitions and describe purposes of 'customs duty' (including those that were formed in the pre-revolutionary period) as well as positions of scientists regading the legal nature of customs duty. The need to understand and systematize views on the matter is caused by the legal reforms that have been made recently as well as The Customs Code of the Eurasian Economic Union that came into effect on January 1, 2018 and made amendments to the previous process of legal regulation thereof. In the course of the research the author has used a combination of different methods that related to both overall and specific research methods. These methods combined have allowed to achieve the research objectives and obtain necessary results. Based on the results of the research, the author has made a number of conclusions that allowed to extend current concepts and views on the customs duty. The author proves that customs duty is not a payment for imported goods or payment for creation of such a right but also a payment for actions committed by a customs authority. The main conclusion of the research that brings forth the scientific novelty and rationale of the research is that customs duty payment cannot be viewed as a necessary condition for import of goods but should be regarded as a payment for release of goods in accordance with the customs procedure the payment is subject to. Based on the aforesaid conclusions, the author offers a definition of customs duty and suggests what changes should be made in applicable legislation. 

DOI: 10.25136/2409-7802.2018.3.27222

Abstract: The subject of the research is the regulating and fiscal functions of the customs duty. The aim of appealing to this topic is that there is a need to clarify legal aspects of the regulating function of the customs duty. This is a widely used term in the law doctrine but at the same time it still lacks a developed concept and definition. Razgildieva makes an attempt to answer the questions about sufficiency of economic and theoretical models in the definition of the regulating function of the customs duty for legal science as well as the legal form of that function. The researcher has applied research methods that are based on the dialectical theory of knowledge: formal law (analysis, synthesis, generalisation, deduction, induction), systems approach, and structural-functional analysis. Economic and theoretical definitions of the regulating function do not cover the legal aspects and peculiarities of the customs and therefore are not sufficient for developing theoretical and practical recommendations for establishing and collecting such fiscal payments. The researcher suggests to view the regulating function in terms of the main (fiscal) function of the customs duty. The regulating function is executed when the fiscal function is not applicable any more, i.e. when particular categories of payers are relieved from paying it. The main task of the regulating function of the customs duty as a specific legal means of fulfilling the basic principles of the tax regulation: economic feasibility of imposed duties, and the balance between public and private interests during their imposing and collection. The fiscal function of the customs duty is meant to satisfy the public interest by developing public funds, and the regulating function satisfies the private interest by relief from the customs duty whenever there are no economic grounds for collecting it.   

DOI: 10.25136/2409-7802.2022.3.36018

EDN: JVSMJE

Abstract: There is a lapse in the Russian corporate law governing merger and acquisition deals. This is striking as most processes of management streamlining and corporate efficiency boost are in a way related to these deals. Even the existing draft legislation on the issue has been designed to hinder reorganization processes and not facilitate them. It is unclear and controversial to an extent that any reorganization is highly likely to be considered unlawful. It is clear that realities and related legal challenges require improvements in the regulation of merger and acquisition deals. Incompleteness and lack of detail in the Russian legislative provisions on regulation of M&A deals create a major obstacle for their execution in this country. A law on mergers and acquisitions should address two major issues: ensuring transparency and low cost of the processes involved and balancing the interests of owners and the state. Incompleteness and lack of detail in the Russian legislative provisions on regulation of M&A deals create a major obstacle for their execution in this country: the absence of relevant regulatory acts and laws puts at risk the rights of companies taking part in merger and acquisition processes.The amendment of the Russian corporate legislation in line with modern standards and requirements should be moving on gradually but consistently, as it is necessary for today’s economic growth in Russia and the build-up of the Russian economics as an independent and sovereign entity in the global economic system.

DOI: 10.25136/2409-7802.2019.1.28153

Abstract: This article examines the problems of interpretation of scientific theoretical foundations of the methodology overall, as spatial differentiation of the types of subsoil use in particular. The authors analyze and assess the characteristics and key functionalities of the methodology of the research process. Spatial attention is paid to the scientific essence of the methodology. Methodology, as a complex social phenomenon that reflects certain position of understanding, has yet to be unambiguously explained in the ontological aspect, and definitions and functionality are not clearly developed, since the key traits in various historical periods and political-economic states of society have constantly changed, which justifies the relevance of this research. Based on the conducted research, the following conclusions were made: 1) with transition of humanity into the postindustrial era of its development, accompanied by informatization of society, globalization of economy, transformation of the role of science in society, etc., the concept of methodology is included into all processes of practical activity of a human and society; 2) scientific research that attempts to achieve new objective or subjective result requires scientific theoretical methodology; 3) methodology of spatial differentiation of the types of subsoil use implies the examination of the system of principles and structuring of theoretical and practical activity of a human and society, contributing to differentiation of the basic types of subsoil use.

DOI: 10.7256/2409-7802.2016.1.16162

Abstract: The subject of the present research article is the questions related to the legal and financial nature of money. To start with, the author underlines that the concept of money has been studied in economics and civil jurisprudence. In the course of studying the money concept, the author analyzes the basic provisions of the Civil Code of the Russian Federation, doctrinal positions of the leading specialists in the spheres of finance law and banking law and money as the legal financial category. The author of the article offers her own definition of money as an information carrier enshrined in statutory and regulatory enactments. Based on the latter, money acquires the paying function. The research methods used by the author include historical, analytical and empirical methods. In her research Arzumanova studies views and positions of different authors. The novelty of the research is caused by the fact that the author offers her own approach and definition of money from the point of view of finance law provisions. In particular, she defines money as the category of finance law, i.e. information carrier (monetary, papery, electronic, etc.) fixed in legal laws and regulations which gives it the paying power, the latter being expressed in the number of monetary units stated on money and revealing its function to carry information.