DOI: 10.25136/2409-7136.2020.7.33595

Abstract: The subject of this article is the scientific and organizational-methodical patterns of forensic audit in conducting research on the objects of accounting processes of an economic entity, which describe records on the due and listed tax obligations seized by the Federal Tax Service to the government and (or) municipal formations. Special attention is given to the tactics of assigning such research in the criminal proceedings. In the course of this study, the author applied the comparative-analytical and system-structural methods of scientific cognition, as well as interdisciplinary approaches, since the study required knowledge of procedural and substantive law, forensic science, theory of forensic audit, economics and normative legal regulation regulation of the accounting processes of economic entities, which determined comprehensive character of this research. The author attempted to examine the forensic tax audit as an independent type of economic audit, which includes subject, object, goals and scientific-methodical recommendations for law enforcement agencies in commissioning such audits. The article describes the fundamental principles of private theory of forensic tax audit, which did not receive due attention within the scientific literature. The proposed recommendations are aimed at unification of investigative and judicial practices on commissioning and assessment of application of the results of forensic tax audit.  A comprehensive perspective upon the forensic tax audit and its current status is essential for its implementation by investigators, courts or investigating officers in criminal proceedings. The result of this work lies in formulation of recommendations for law enforcement agencies on the peculiarities of tactics used in commissioning forensic tax audit to state and non-state forensic audit institutions relating to peculiarities of preparing the objects of investigation, specificity of questions submitted to resolution by a forensic expert. A list of questions for forensic tax audit is presented.

DOI: 10.25136/2409-7136.2020.7.33845

Abstract: The article analyzes the controversial issues of defining the concepts of "right of access", "accessibility of justice to justice", "accessibility of court", "access to court", as well as the problems of restricting access to justice in criminal proceedings. The authors analyze in detail the existing approaches to the definition of these concepts. The subject of the study is the norms of Russian and foreign legislation regulating the right to access to justice in criminal proceedings. The object of the study is the legal relations arising from the realization of the right to access to justice. When writing the work, the following methods were used: universal system method of cognition, comparative legal, formal legal, statistical methods, as well as the method of logical analysis of normative legal acts. It is shown that the concept of "accessibility of justice" expresses an external objective factor unrelated to the criminal justice system, and "access to justice" in criminal proceedings should be considered as an internal objective factor, an intra-system factor associated with the very architecture of the construction of criminal proceedings, due to its public-legal nature. The authors analyze the study of complaints about the restriction of the right to access to justice received by the Commissioner for Human Rights in the Russian Federation. The conclusion is substantiated that it is necessary to create a fundamentally new algorithm (legislative model) of the initial stage of criminal proceedings, providing access to justice without destroying the fundamental basis of criminal proceedings, while maintaining an optimal ratio between public and dispositive beginnings of criminal proceedings.

DOI: 10.25136/2409-7136.2020.7.33720

Abstract: The subject of this research is the questions of constitutional reform regarding the federal structure of Russia, which require scientific assessment. The object of this research is the legal acts that laid the groundwork for the constitutional reform in Russia: Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation of January 15, 2020; Law on the Amendment to the Constitution of the Russian Federation; Conclusion of the Constitutional Court of the Russian Federation on Conformity with the Amendment of the Current Constitution of Russia. Detailed analysis is conducted on the content of the constitutional amendments, their correlation with the legal logic and the needs of constitutional federal progress in Russia. The combination of applied methods (general scientific and private scientific, such as formal-legal, comparative-legal, systemic) allows determining the degree and limits of impact of the constitutional amendments upon the federal structure of Russia. The key conclusions consist in ascertainment of the large-scale constitutional federal reform in Russia oriented towards the principles of state unity and territorial integrity, which received prominent and holistic reflection in the revised version of the Constitution; need to complete federal reform at the current legislative level via amending the Federal law “On The General Principles Of Organization of Legislative (Representative) and Executive Authorities of Constituent Entities of the Russian Federation”, as well as the Constitution and statues of the constituent entities of the Russian Federation, which should be brought into compliance with the new revision of the Main Law of Russia. The author's special contribution to this research lies in a systemic analysis of recent amendments to the Constitution of Russia, which testify to substantial changes in federal structure of the country. The novelty is defined by the analysis of new constitutional provisions characterizing the content of the constitutional reform in Russia with regards to federal structure, which have not been previously examined in legal science.

DOI: 10.25136/2409-7136.2020.7.33207

Abstract: This article explores the peculiarities of constitutional-legal regulation of the right to freedom of movement and choice of the place of residence, which is the foundation of migration relations in the Russian Federation and the Republic of Tajikistan. Special attention is given to examination of the provisions of constitutional legislation of Russia and Tajikistan regarding regulation of migration, and modern scientific approaches towards understating the possibilities of exercising the right to freedom of movement and choice of the place of residence reflected in the constitutional law of both countries. The main conclusion of the conducted research consists in the statement that the right to freedom of movement and choice of the place of residence is the basic right in the constitutional legal status of modern migrants, which is specified in constitutional legislation of Russia and Tajikistan. Analysis of the legislation of these countries underlines that a common trend became an amendment to the freedom of movement with responsibility of immigrants to migration registration. This requirement of the legislator is aimed at prevention of illegal migration, which is a negative consequence of exercising the right to freedom of movement and choice of the place of residence.

DOI: 10.25136/2409-7136.2020.7.33796

Abstract: The object of this research is the determination of means of establishing the results of genomic research as the objects of intellectual property. The author analyzes the Russian normative legal acts regulating the questions of conducting genomic research and securing the rights to their results. The problem of absence of the universal definition and conceptual framework for genomic research in the national legislation is indicated. Analysis is carried out on the defended in legal community scientific positions pertaining to the need for separate consolidation and legal regulation of each type of product or organism that contains genes, or derivative from biomaterial, as well as the genes and genome themselves. The main conclusions consists in formulation and substantiation of the concept of “genomic research” and the results of genomic research. The original classification of the results of genomic research into static and dynamic is proposed. The author believes that the intellectual property law is most suitable for legal regulation and consolidation of the rights to results of genomic research. Inexpedience of determining each type of product or organism that creates or contains biomaterial as an object of intellectual property is substantiated. The author holds that the amendments to legislation should be introduced in exceptional circumstances when a new object possesses unique characteristics, and the existing tools of intellectual property law do not allow reflecting its specificity and protect the interests of its bearer.

DOI: 10.25136/2409-7136.2020.7.33422

Abstract: The object of is the process the establishment of mechanism of the government of the newly-formed Greek State as a result of national liberation struggle of  non-Turkish population against the Ottoman yoke. The subject of this research is the problems of institution and functionality of mechanism of the government, faced by Greece in establishing the first administrative system in revolutionary period. Attention is given to the Greek communities as a form of sociopolitical structure that comprised a local primitive political system of quasi-state structure, the form and content of which were determined with the end of revolutionary process. The author examines such aspect as inability of the community to perceive drastic transformation and new functions of administrative structures in the context of the new and unified bourgeois state. The main conclusion lies in formulation of the problems that emerged in establishment of mechanism of the government in Greece during the revolutionary period: absence of solid plan of national development; prevalence of the interests of pressure groups over socially significant decisions; unproductive role of Greek communities in the process of creation of  administrative mechanism in the context of development of production resources of the society; dominance of the factional interests of Peloponnesian leaders; state of “disastrous equilibrium” that impedes adoption and implementation of the universal normative legal act, the regulatory effect of which would be aimed at establishment and consolidation of formation an d functionality of basic links of mechanism of the government.

DOI: 10.25136/2409-7136.2020.7.33682

Abstract: This article examines the theoretical problem of formulating a definition for new type of traced manifested in computer space. The subject of this research is concept of digital footprint. Special attention is paid to different approaches of forensic specialists towards interpretation of trace pattern formed as a result of a crime committed with the use of technical devices, including the Internet. Analysis is conducted on various opinions of forensic specialists dealing with this problem. The author provides and substantiates the original opinion on introduction of the term “digital footprint”. The conclusion is formulated on the need to accept digital footprint as most appropriate term for describing any type of trace manifested in computer space, including the Internet. The article also presents an original definition of such type of trace intelligible to general audience. The author indicates the trends and prospects in formation and further development of the new branch of forensic technology – “forensic examination of digital footprint". The proposed conclusions may be valuable in scientific and educational activity.