DOI: 10.25136/2409-7136.2022.4.37629

Abstract: The subject of the study is the concept of taxpayer integrity in the US law enforcement practice, in particular, the approach of the US tax authorities and the US Tax Court in applying this concept when considering tax disputes. When considering this issue, it was revealed that the signs of the taxpayer's integrity are fixed in the US Internal Revenue Code in Article 1.6664-4. In accordance with the provisions of this article, no fine may be imposed in accordance with section 6662 in respect of any part of the underpayment if the taxpayer proves that there was a reasonable reason for such part and that the taxpayer acted in good faith. В В В  The main conclusion of the study is that the existence of a legal norm defining the signs of a taxpayer's good faith in the US tax legislation allows taxpayers to avoid a fine in case of incomplete fulfillment of tax obligations by providing a reasonable reasonable reason. In addition, we can conclude that when determining the legality of accepting expenses for the purpose of reducing the income tax base, the US Tax Court takes into account the nature of the appearance of these expenses (case Neonatology Assocs., P.A. v. Commissioner - 115 T.C. 43, 99 (2000), aff'd, 299 F 3d 221 (3d Cir. 2002))

DOI: 10.25136/2409-7136.2022.4.37896

Abstract: The subject of the study is the legality of students' behavior in Vladimir branch of the RANEPA (University). The students under conducted research were chosen form economic, managerial and legal departments of University. The author examines in detail such aspects of the topic as: the permissibility of violating laws in the mass consciousness of students, the reasons for committing illegal acts and the factors that deter from violating the law. The work also reveals such aspects of the problem as: the frequency of applying to specialists for legal assistance, the main difficulties faced by young people in obtaining and applying legal information, the reasons for refusing to protect their own rights. Special attention is paid to the specialty of legal behavior of students from law department of University. As a result of the study, the following conclusions were obtained: ignorance of the law often leads to the commission of illegal actions, there is also a psychological nature of offenses when a crime is committed under the influence of feelings, emotions or "illegal acts committed for friendship". There are professional features of legal behavior. Students studying in the specialty "Judicial and prosecutorial activity" are more likely than others to think about preserving their positive reputation. A significant part of respondents are poorly oriented in the sources of obtaining legal information and do not always understand where to turn for help. A fifth of all respondents do not defend their rights. There is still a fairly high level of distrust towards the police.

DOI: 10.25136/2409-7136.2022.4.37715

Abstract: The subject of the study is the theory and practice of implementing the legislative process of Russian regions through the referendum procedure. The object of the study was public relations regulated by acts on holding regional referendums on the adoption of laws. The author examines in detail such aspects of the topic as the legal regulation of the referendum legislative process, the advantages and disadvantages of the institute, provides an overview of the practice of holding referendums in a number of Russian regions. Special attention is paid to the possibility of implementing the people's legislative initiative in the referendum process of the Russian regions. It is noted that the phenomenon under study depends on the political alignment of forces in a particular subject of the Russian Federation. The scientific novelty of the study lies in the fact that the consideration of the referendum as an alternative legislative mechanism of the subjects of the Russian Federation was not carried out in Russian constitutional law. The findings of the study also have a scientific novelty. The main conclusions are as follows: the referendum legislative process at the level of the regions of Russia is a convenient tool for attracting citizens to lawmaking and, as a result, improving the quality of civil society and the rule of law. A special contribution of the author to the study of the topic can be considered the analysis of the practice of regional referendums, in addition, the author has attempted to assess the strengths and weaknesses of such a variant of the legislative process.

DOI: 10.25136/2409-7136.2022.4.37693

Abstract: The purpose of this study is to test the extent to which courts of general jurisdiction in some regions of the Russian Federation are accessible to the population from a geographical point of view. The object of the study was the district courts of general jurisdiction located in the district centers of the Tyumen region, and their remoteness from the locations of local governments, law enforcement agencies, airports, bus stations and railway stations. The main research methods were the geoinformation method, the cartographic method, as well as the comparative legal method, including the analysis of the norms of the criminal procedure legislation of the Russian Federation and judicial practice. The application of the geographical approach made it possible to establish in various aspects how accessible the courts of general jurisdiction are to the population living in various municipal districts of the Tyumen region. В  The conducted research revealed a number of problems related to ensuring access to justice for the local population. Despite the fact that most of the district courts of general jurisdiction in municipal districts are located within walking distance from the local self-government and law enforcement bodies nearby in the district center and have good transport links with bus stations, railway stations and air terminals, yet the district courts remain difficult to access for the population due to remoteness and lack of good and constant transport communication. In addition, the study showed that not all municipal districts have courts of general jurisdiction.

DOI: 10.25136/2409-7136.2022.4.37807

Abstract: The article highlights the main problems associated with the implementation of criminal responsibility for occupying the highest position in the criminal hierarchy, special attention is paid to issues related to the definition of "a person occupying the highest position in the criminal hierarchy". At the same time, the author notes that the Criminal Code of Russia does not disclose the key concepts used in the disposition of Part 4 of Article 210 and Article 210.1 of the Criminal Code of the Russian Federation, at the same time indicating that these concepts are also not contained in the current Resolutions of the Plenum of the Supreme Court of Russia. The author identifies the main problems that reduce the effectiveness of law enforcement of Part 4 of Article 210 and Article 210.1 of the Criminal Code of Russia. The main conclusions of the study are the need to improve Part 4 of Article 210 and Article 210.1 of the Criminal Code of Russia. In this connection, it is proposed to introduce a legislative definition of "a person occupying the highest position in the criminal hierarchy" in the form of a note to Article 210.1 of the Criminal Code of Russia, by analogy with a note to Article 285 of the Criminal Code of Russia. In addition, the author suggests possible ways to solve the identified problems related to the implementation of Part 4 of Article 210 and Article 210.1 of the Criminal Code of Russia, in particular, it indicates the need to adopt a Resolution of the Plenum of the Supreme Court of Russia on the application of these articles and the adoption of the Federal Law "On Combating Organized Crime".