DOI: 10.7256/2454-0765.2016.1.17334

Abstract: The subject of research is the law governing the suspension of release of goods containing objects of intellectual property, copyright and related rights as a measure of administrative-legal coercion, as well as relevant activity of customs authorities. The object of the research is the social relations arising in the process of application of this administrative enforcement by the customs authorities. The author of the article gives a legal description of the suspension of release of goods containing objects of intellectual property, copyright and related rights as measures of administrative and legal coercion. The methodological basis of the research involves a combination of general philosophical, scientific methods and special legal methods (formal-legal, analytical, normative-logical, system analysis, etc.). The study identified problematic issues that arise in the law enforcement practice of customs authorities and judicial practice as well as ways of their solution. The author concluded that the suspension of release of goods containing objects of intellectual property, copyright and related rights is an administrative-legal measure of the risk of violation of the legislation in the field of intellectual property and prevention of harmful effects used by the customs authorities.

Keywords: intellectual property, issue, practice, problems, registry, copyright holder, trade mark, Customs Union, measure, administrative procedures

DOI: 10.7256/2454-0765.2016.1.67541

Abstract: The subject of research is the law governing the suspension of release of goods containing objects of intellectual property, copyright and related rights as a measure of administrative-legal coercion, as well as relevant activity of customs authorities. The object of the research is the social relations arising in the process of application of this administrative enforcement by the customs authorities. The author of the article gives a legal description of the suspension of release of goods containing objects of intellectual property, copyright and related rights as measures of administrative and legal coercion. The methodological basis of the research involves a combination of general philosophical, scientific methods and special legal methods (formal-legal, analytical, normative-logical, system analysis, etc.). The study identified problematic issues that arise in the law enforcement practice of customs authorities and judicial practice as well as ways of their solution. The author concluded that the suspension of release of goods containing objects of intellectual property, copyright and related rights is an administrative-legal measure of the risk of violation of the legislation in the field of intellectual property and prevention of harmful effects used by the customs authorities.

Keywords: Customs Union, trade mark, copyright holder, registry, problems, practice, issue, intellectual property, measure, administrative procedures

DOI: 10.7256/2454-0765.2016.1.18339

Abstract: The author of the article considers the essence and causes of the posters, and the main historical stages of development of the insurance poster insurance as an element of advertising used by insurance companies for selling their services. The author summarizes the practice of pre-revolutionary and Soviet art of advertising and revealed the features of advertising posters  of Gosstrakh which is characteristic for various periods of functioning of the insurance company in the domestic insurance market. The author also describes the relationship between the insurance displayed on the posters of information with political changes in our country. In the course of this research the author has used the historical method and methods of theoretical analysis based on the study of general and special researches on the subject, historical documents to analyze the historical aspect of the development of the insurance poster in our country. The main conclusions of the research is the discovery of a widespread use of the insurance poster in the promotional activities of insurance companies and identifying the direct relationship of form and content of posters from the historical period of development of our state. Although at present, insurance companies pay little attention to this method of conveying information, the history of the development of the insurance poster testifies its high efficiency.

Keywords: insurance companies, constructivism, modern, poster art, Gosstrakh, insurance poster, advertising, insurance, split screen, marketing activities

DOI: 10.7256/2454-0765.2016.1.67542

Abstract: The author of the article considers the essence and causes of the posters, and the main historical stages of development of the insurance poster insurance as an element of advertising used by insurance companies for selling their services. The author summarizes the practice of pre-revolutionary and Soviet art of advertising and revealed the features of advertising posters  of Gosstrakh which is characteristic for various periods of functioning of the insurance company in the domestic insurance market. The author also describes the relationship between the insurance displayed on the posters of information with political changes in our country. In the course of this research the author has used the historical method and methods of theoretical analysis based on the study of general and special researches on the subject, historical documents to analyze the historical aspect of the development of the insurance poster in our country. The main conclusions of the research is the discovery of a widespread use of the insurance poster in the promotional activities of insurance companies and identifying the direct relationship of form and content of posters from the historical period of development of our state. Although at present, insurance companies pay little attention to this method of conveying information, the history of the development of the insurance poster testifies its high efficiency.

Keywords: marketing activities, split screen, insurance, advertising, insurance poster, Gosstrakh, poster art, modern, constructivism, insurance companies

DOI: 10.7256/2454-0765.2016.1.18366

Abstract: The article is devoted to the concept of the national payment system. Based on the system-activity approach, Surdeev offers his own definition of national payment system. In addition, he studies the national payment system in terms of applicable methods of cashless payment during fund transfers. The researcher notes that technological processes and global trends in the development of payment systems lead to the complication of the payment infrastructure. As a result, NPS subjects process remittance information and perform clearing and settlements between final payers and recipient of funds faster. For the first time in the academic literature the contents of payment services have been clearly described. One of such services is the fund transfer directly related to cashless transactions. In the course of preparing for and conducting the research, Surodeev has used general research methods (generalization, deduction, abstraction and experiment) and special research methods (legal modeling). The main results and scientific novelty of the research are: 1) the author's definition of the Russian Federation national payment system based on the system-activity approach; 2) the research of the contents of the Russian Federation national payment system in conjunction with applicable methods of cashless payment during fund transfers. 

Keywords: system-activity approach, national payment system (NPS), NPS subjects, money transfer, cashless transaction, payment service, payment instruments, payment infrastructure, fund transfer, payment system

DOI: 10.7256/2454-0765.2016.1.67543

Abstract: The article is devoted to the concept of the national payment system. Based on the system-activity approach, Surdeev offers his own definition of national payment system. In addition, he studies the national payment system in terms of applicable methods of cashless payment during fund transfers. The researcher notes that technological processes and global trends in the development of payment systems lead to the complication of the payment infrastructure. As a result, NPS subjects process remittance information and perform clearing and settlements between final payers and recipient of funds faster. For the first time in the academic literature the contents of payment services have been clearly described. One of such services is the fund transfer directly related to cashless transactions. In the course of preparing for and conducting the research, Surodeev has used general research methods (generalization, deduction, abstraction and experiment) and special research methods (legal modeling). The main results and scientific novelty of the research are: 1) the author's definition of the Russian Federation national payment system based on the system-activity approach; 2) the research of the contents of the Russian Federation national payment system in conjunction with applicable methods of cashless payment during fund transfers. 

Keywords: payment infrastructure, payment instruments, payment service, cashless transaction, money transfer, NPS subjects, national payment system (NPS), system-activity approach, fund transfer, payment system

DOI: 10.7256/2454-0765.2016.1.17710

Abstract: The article discusses and analyzes the qualifications of the acquired entity for its energy production and economic activity. It is established that, as a rule, in practice, purchased energy (electricity, heat, gas, etc.) are classified as services, making them a one-time recognition as an expense on ordinary activities for the acts of services rendered. At the same time, the current legislation suggests that energy is a commodity and that they are organizations of inventories. The research methodology is based on the dialectical method of cognition involves the study of economic relations and the development of phenomena and relationships, methods of system and comparative analysis, economic-mathematical analysis of data, methods of synthesis, graphical modeling, methodology, theory, statistics and mathematics. The analysis found that the energy of the acquired entity are of inventories rather than services. However, when energy qualification as inventory is necessary to consider that they are due to the technological features it can not be capitalized to the warehouse. However, the design of the primary registration documentation must be such as to account for inventories to nullify the risks of the value-added tax and corporate income tax.

Keywords: income tax, expenses, pay-in slip, service, gas, heat power, electrical power, energy resources, accounting, goods

DOI: 10.7256/2454-0765.2016.1.67544

Abstract: The article discusses and analyzes the qualifications of the acquired entity for its energy production and economic activity. It is established that, as a rule, in practice, purchased energy (electricity, heat, gas, etc.) are classified as services, making them a one-time recognition as an expense on ordinary activities for the acts of services rendered. At the same time, the current legislation suggests that energy is a commodity and that they are organizations of inventories. The research methodology is based on the dialectical method of cognition involves the study of economic relations and the development of phenomena and relationships, methods of system and comparative analysis, economic-mathematical analysis of data, methods of synthesis, graphical modeling, methodology, theory, statistics and mathematics. The analysis found that the energy of the acquired entity are of inventories rather than services. However, when energy qualification as inventory is necessary to consider that they are due to the technological features it can not be capitalized to the warehouse. However, the design of the primary registration documentation must be such as to account for inventories to nullify the risks of the value-added tax and corporate income tax.

Keywords: energy resources, electrical power, heat power, gas, service, pay-in slip, expenses, income tax, accounting, goods

DOI: 10.7256/2454-0765.2016.1.17559

Abstract: The effectiveness of legal regulation of intergovernmental fiscal relations, reducing the number of conflicts in law enforcement and contradictions in the interpretation of fiscal legislation is largely predetermined by correct and adequate legal confirmation of the intergovernmental fiscal relations essence. The subject of the article is a synthesis of theoretical, methodological and practical aspects of legal regulation of intergovernmental fiscal relations. The article explores the transformation stages of legislative consolidation of the intergovernmental fiscal relations in the Budget Code of Russian Federation, presenting remarks on the current legal interpretations of the concept of the intergovernmental fiscal relations. The author investigates the position of Russian and foreign scientists on the understanding of the concept of the intergovernmental fiscal relations, drawing attention to the correlation with the concepts of fiscal decentralization and fiscal federalism. Methodological basis of research is modern methods of scientific cognition, in particular, the dialectical method, system analysis, normative-logical, comparative law, forecasting, etc. Using a combination of these methods allowed to deepen the knowledge about the research subject, based on analysis, give the author’s definition of “intergovernmental fiscal relations” and to draw a conclusion about the necessity of serious reconsideration by the legislator of existing norms of Budget code of Russian Federation, which set forth the conceptual apparatus of the research problem, modify and make the appropriate changes in the fiscal legislation.

Keywords: effectiveness, budgetary, relationships, Intergovernmental, concept, relations, inter-budgetary, federalism, fiscal , legislation

DOI: 10.7256/2454-0765.2016.1.67545

Abstract: The effectiveness of legal regulation of intergovernmental fiscal relations, reducing the number of conflicts in law enforcement and contradictions in the interpretation of fiscal legislation is largely predetermined by correct and adequate legal confirmation of the intergovernmental fiscal relations essence. The subject of the article is a synthesis of theoretical, methodological and practical aspects of legal regulation of intergovernmental fiscal relations. The article explores the transformation stages of legislative consolidation of the intergovernmental fiscal relations in the Budget Code of Russian Federation, presenting remarks on the current legal interpretations of the concept of the intergovernmental fiscal relations. The author investigates the position of Russian and foreign scientists on the understanding of the concept of the intergovernmental fiscal relations, drawing attention to the correlation with the concepts of fiscal decentralization and fiscal federalism. Methodological basis of research is modern methods of scientific cognition, in particular, the dialectical method, system analysis, normative-logical, comparative law, forecasting, etc. Using a combination of these methods allowed to deepen the knowledge about the research subject, based on analysis, give the author’s definition of “intergovernmental fiscal relations” and to draw a conclusion about the necessity of serious reconsideration by the legislator of existing norms of Budget code of Russian Federation, which set forth the conceptual apparatus of the research problem, modify and make the appropriate changes in the fiscal legislation.

Keywords: inter-budgetary, relations, concept, Intergovernmental, relationships, budgetary, effectiveness, federalism, fiscal, legislation

DOI: 10.7256/2454-0765.2016.1.17315

Abstract: As in the majority of developed countries, the efficiency of Russia's system of taxation depends on the two constituent elements: development of the government tax policy by the means of tax legislation at the macrolevel and particular implementation of that tax policy at the microlevel when establishments are allowed to use opportunities of tax mitigation. The subject of the present research is the economic relations arising in the process of taxation of economic entities. The object of the research is the mechanism of tax mitigation as a legal method of minimizing the tax burden and increasing the net profit of enterprises. The methodological basis of the research involves the fundamental concepts and theories presented by Russian and foreign scientists, legislative and regulatory acts issued by state authorities, federal laws, Decrees of the President and Resolutions of the Russian Federation Government, materials of research and practice conferences on the issues of tax optimization. In their research Orobinskaya and Osipenko have used abstract-logical, monographical, statistical-economical and other methods of economic research. Based on the results of the analysis conducted, the author concludes that enterprises and establishments have a relatively high range of legal opportunities to improve the mechanism of tax payments within the framework of the legislation on taxes and levies, moreover, the best financial results can be achieved through combination of these opportunities. 

Keywords: taxation, standard taxation scheme, tax optimization, tax burden, tax mitigation, integrated establishments, tax rates, Single Agricultural Tax , special taxation scheme, fiscal period

DOI: 10.7256/2454-0765.2016.1.67546

Abstract: As in the majority of developed countries, the efficiency of Russia's system of taxation depends on the two constituent elements: development of the government tax policy by the means of tax legislation at the macrolevel and particular implementation of that tax policy at the microlevel when establishments are allowed to use opportunities of tax mitigation. The subject of the present research is the economic relations arising in the process of taxation of economic entities. The object of the research is the mechanism of tax mitigation as a legal method of minimizing the tax burden and increasing the net profit of enterprises. The methodological basis of the research involves the fundamental concepts and theories presented by Russian and foreign scientists, legislative and regulatory acts issued by state authorities, federal laws, Decrees of the President and Resolutions of the Russian Federation Government, materials of research and practice conferences on the issues of tax optimization. In their research Orobinskaya and Osipenko have used abstract-logical, monographical, statistical-economical and other methods of economic research. Based on the results of the analysis conducted, the author concludes that enterprises and establishments have a relatively high range of legal opportunities to improve the mechanism of tax payments within the framework of the legislation on taxes and levies, moreover, the best financial results can be achieved through combination of these opportunities. 

Keywords: fiscal period, special taxation scheme, Single Agricultural Tax, tax rates, integrated establishments, tax mitigation, tax burden, tax optimization, standard taxation scheme, taxation

DOI: 10.7256/2454-0765.2016.1.18029

Abstract: The subject of the research is the concept of 'excess profit'. Growing income inequality creates the need for the government intervention into this economic sector. Within the framework of taxation, social and economic policy for the wealthier class is an efficient instrument for the government to fulfill their tasks. The author of the present article defines the main parameters of taxation of excess profits and analyzes general and specific features of taxation of excess profits. Special attention is paid to the efficiency of excess profits tax as part of the implementation of the progressive scale of income tax as well as solidarity tax from the social and economic points of view. The methodological basis of the research includes researches in the sphere of taxation. In her research Nikolaeva uses general research methods and techniques such as scientific analysis, abstraction, synthesis, comparison, etc. She also analyzes the main prerequisites for the implementation of excess profits tax in the Russian Federation and concludes that there are certain problems in the process of excess profits taxation. Much attention is paid to the efficiency of the implementation of excess profits tax from the social and economic points of view. At the end of the article Nikolaeva makes recommendations on how to improve excess profits taxation in Russia. The results of the research can open up new prospects for further researches. 

Keywords: progressive taxation, excess profit, excess profits tax, solidarity tax, tax for wealthy taxpayers, tax burden, taxation of excess profits, tax, taxation, wealth

DOI: 10.7256/2454-0765.2016.1.67547

Abstract: The subject of the research is the concept of 'excess profit'. Growing income inequality creates the need for the government intervention into this economic sector. Within the framework of taxation, social and economic policy for the wealthier class is an efficient instrument for the government to fulfill their tasks. The author of the present article defines the main parameters of taxation of excess profits and analyzes general and specific features of taxation of excess profits. Special attention is paid to the efficiency of excess profits tax as part of the implementation of the progressive scale of income tax as well as solidarity tax from the social and economic points of view. The methodological basis of the research includes researches in the sphere of taxation. In her research Nikolaeva uses general research methods and techniques such as scientific analysis, abstraction, synthesis, comparison, etc. She also analyzes the main prerequisites for the implementation of excess profits tax in the Russian Federation and concludes that there are certain problems in the process of excess profits taxation. Much attention is paid to the efficiency of the implementation of excess profits tax from the social and economic points of view. At the end of the article Nikolaeva makes recommendations on how to improve excess profits taxation in Russia. The results of the research can open up new prospects for further researches. 

Keywords: taxation of excess profits, tax burden, tax for wealthy taxpayers, solidarity tax, excess profits tax, excess profit, progressive taxation, tax, taxation, wealth

DOI: 10.7256/2454-0765.2016.1.18319

Abstract: The subject of the research is the law enforcement aspect of the activities of state bodies in the exercise of financial control. The object of the research is the public relations arising in connection with investigating financial control aimed at the prevention and suppression of offences in the field of finance, identifying and eliminating the causes and conditions of their Commission. The aim of this work is the analysis of the values of the state financial control for the prevention, detection and suppression of offences in financial and economic sphere and to ensure the financial security of Russia. When writing the article the author used the methods of generalization and induction, method of system analysis and functional method. The author defines the place of the state financial control in ensuring the economic security of the state. The author underlines that state control generally implements the law enforcement function of the state and financial control is one of its kind. State financial control, is a set of test activities that are aimed at prevention and suppression of offences, and identifying and eliminating causes and conditions facilitating of offences. Subject to the provisions about financial control implementing the law enforcement function, there are several features that define the essence of financial control which should be included in the concept.

Keywords: suppression, budget, financial control, law enforcement function, finance, economic security, cash fund, legality, offence, prevention

DOI: 10.7256/2454-0765.2016.1.67548

Abstract: The subject of the research is the law enforcement aspect of the activities of state bodies in the exercise of financial control. The object of the research is the public relations arising in connection with investigating financial control aimed at the prevention and suppression of offences in the field of finance, identifying and eliminating the causes and conditions of their Commission. The aim of this work is the analysis of the values of the state financial control for the prevention, detection and suppression of offences in financial and economic sphere and to ensure the financial security of Russia. When writing the article the author used the methods of generalization and induction, method of system analysis and functional method. The author defines the place of the state financial control in ensuring the economic security of the state. The author underlines that state control generally implements the law enforcement function of the state and financial control is one of its kind. State financial control, is a set of test activities that are aimed at prevention and suppression of offences, and identifying and eliminating causes and conditions facilitating of offences. Subject to the provisions about financial control implementing the law enforcement function, there are several features that define the essence of financial control which should be included in the concept.

Keywords: prevention, legality, cash fund, finance, economic security, law enforcement function, financial control, budget, suppression, offence

DOI: 10.7256/2454-0765.2016.1.18112

Abstract: The object of the research is the intellectual relations in the field of recording. The subject of the article is the 'Contracts For The Record', 'Separate And Undivided Co-authorship' and 'Right To Use A Back Catalog' as interrelated phenomena studied through the prism of intellectual property rights. In addition, the author of the article describes the mechanism of protection of intellectual property rights in the international music business, taking into account the specifics of narrowly focused features of advocacy. Understanding of some of the problems associated with intellectual legal relationships in the record is illustrated by the examples from the practice of legal support of various actors of the music business, judicial and non-judicial dispute resolutions. The methodological basis includes a survey representing a comparative, dialectical systemic, structural and functional analysis, descriptive methods, methods of forecasting and perspective analysis. As a result of the research the author comes to the conclusions about the theoretical and practical importance of the formation of the updated sample preparation and consumption of phonographic products. Particular attention is given to clarifying the legal content of the concept 'Artist’s Back Catalog' and 'Publisher’s Back Catalog'. The novelty of the study is caused by the fact that the author makes proposals for improving the legal (advocate) support of the various actors of the music industry.

Keywords: phonographic production, co-authorship, intellectual rights, contracts, sound recording, financial responsibilities, record label, licence, advocacy, back catalog

DOI: 10.7256/2454-0765.2016.1.67549

Abstract: The object of the research is the intellectual relations in the field of recording. The subject of the article is the 'Contracts For The Record', 'Separate And Undivided Co-authorship' and 'Right To Use A Back Catalog' as interrelated phenomena studied through the prism of intellectual property rights. In addition, the author of the article describes the mechanism of protection of intellectual property rights in the international music business, taking into account the specifics of narrowly focused features of advocacy. Understanding of some of the problems associated with intellectual legal relationships in the record is illustrated by the examples from the practice of legal support of various actors of the music business, judicial and non-judicial dispute resolutions. The methodological basis includes a survey representing a comparative, dialectical systemic, structural and functional analysis, descriptive methods, methods of forecasting and perspective analysis. As a result of the research the author comes to the conclusions about the theoretical and practical importance of the formation of the updated sample preparation and consumption of phonographic products. Particular attention is given to clarifying the legal content of the concept 'Artist’s Back Catalog' and 'Publisher’s Back Catalog'. The novelty of the study is caused by the fact that the author makes proposals for improving the legal (advocate) support of the various actors of the music industry.

Keywords: back catalog, advocacy, licence, record label, financial responsibilities, contracts, sound recording, intellectual rights, co-authorship, phonographic production

DOI: 10.7256/2454-0765.2016.1.17504

Abstract: The subject of the present article is the methodological aspects of the staff competence as well as the structure of the multichannel finance facility for increasing the corporate staff competence. The object of the research is the multichannel finance facility for increasing the competence of the corporate staff as part of the policy aimed at creating and implementing the best available technologies to increase the quality of the higher professional education. To achieve this purpose, the authors have solved the following tasks: - set the task to increase the staff competence by applying the concept of creation and implementation of the best available technologies for increasing the quality of education; - studied the contents and peculiarities of the development and implementation of the strategy of increasing the corporate staff competence; developed the finance facility and analyzes structural elements of the multichannel finance facility for increasing the staff competence. The research methods used by the author of the article include synthesis and analysis, comparative analysis, logical analysis, financial analysis and forecasting, stochastic analysis and financial studies. The scientific novelty of the research is caused by the fact that the authors develop the facility for increasing the corporate staff competence, study the goal to increase the staff competence within the framework of the concept of the best available technologies of education and maintenance of a required quality of the staff training and discuss the definition, contents, structure of the strategy for increasing the quality of education as well as study the methodological aspects of the development of the multichannel finance facility of additional training of the corporate staff including the insurance mechanism of such financing of increasing the corporate staff competence. 

Keywords: insurance, staff, finances, mechanism, competence, strategy, technology, education, quality, employer

DOI: 10.7256/2454-0765.2016.1.67550

Abstract: The subject of the present article is the methodological aspects of the staff competence as well as the structure of the multichannel finance facility for increasing the corporate staff competence. The object of the research is the multichannel finance facility for increasing the competence of the corporate staff as part of the policy aimed at creating and implementing the best available technologies to increase the quality of the higher professional education. To achieve this purpose, the authors have solved the following tasks: - set the task to increase the staff competence by applying the concept of creation and implementation of the best available technologies for increasing the quality of education; - studied the contents and peculiarities of the development and implementation of the strategy of increasing the corporate staff competence; developed the finance facility and analyzes structural elements of the multichannel finance facility for increasing the staff competence. The research methods used by the author of the article include synthesis and analysis, comparative analysis, logical analysis, financial analysis and forecasting, stochastic analysis and financial studies. The scientific novelty of the research is caused by the fact that the authors develop the facility for increasing the corporate staff competence, study the goal to increase the staff competence within the framework of the concept of the best available technologies of education and maintenance of a required quality of the staff training and discuss the definition, contents, structure of the strategy for increasing the quality of education as well as study the methodological aspects of the development of the multichannel finance facility of additional training of the corporate staff including the insurance mechanism of such financing of increasing the corporate staff competence. 

Keywords: employer, quality, education, technology, strategy, competence, mechanism, finances, staff, insurance