Vol  9 - No 1 (2024)

THEORY, HISTORY AND PRACTICE OF LEGAL REGULATION OF PUBLIC RELATIONS

Valentina G. Balkovaya

FORMATION OF THE THEORY OF NATIONAL SOVEREIGNTY IN THE CONSTITUTIONAL ACTS OF THE SOVIET STATE

Abstract. The relevance of the problem is due to the changing role of the state in the modern world. In the context of many social problems outgrowing state borders, the question of the bearers of sovereignty, the volume and limits of sovereign rights arises with all urgency.

The main goal of the study is to characterize the process of theoretical formation and legal consolidation in Soviet Russia of the concept of national sovereignty.

The problems under consideration are the national question in the Russian Empire, the national policy of the RSDLP party, the legal consolidation of the theory of national sovereignty in the constitutional documents of the first years of Soviet power.

The methods used are historical-legal, legal interpretation, formal-logical.

Conclusions - the author believes that the preservation of sovereign rights by the Soviet republics served as the most important legal basis for the dissolution of the USSR in the conditions of the systemic crisis of socialism in 1991
Keywords: sovereignty, popular sovereignty, self-determination of nations, Soviet federalism, Declaration of the Rights of the Peoples of Russia, Treaty on the Formation of the USSR, Constitution of the USSR 1924. 

 

 Irina A. Nesmeianova

MODERN FAMILY VALUES AND THEIR FEATURES

Abstract. The article presents and discusses the concepts and transformation of the concepts of “family”, “value”, the opinions of scientists about family values, including traditional family values. Taking into account modern changes in the world and society, a classification of family values is proposed, and the idea of scientists is emphasized that real relationships in families should be reflected in the current legislation. Attention is paid to the thoughts and proposals of scientists about family values, and controversial issues are raised.

Relevance of the problem. Family values are an issue that is very often discussed both at the legislative level and by scientists and everyone who is directly affected by it - family members or those who would like to create one. This topic finds its place in various classifications of values, but it seems appropriate in this article to consider it only in one aspect: are traditional family values modern for our society, and therefore in demand and shared by the citizens themselves. After all, the modern family is distinguished not only by a commonality of values and interests, but also by the equality and personal independence of men and women.

Primary goal. The purpose of this article is to show that in a rapidly changing world, values are also changing, including family values. This is due, firstly, to the fact that the concept and purpose of family is now given a completely different meaning, for example, few people now perceive a large family as their personal goal; rather, it is understood as a need for the state to replenish labor resources. The very concept of values has also undergone significant changes, both for men and women. If earlier the role of a man as a breadwinner and a woman as a keeper of the family hearth was perceived by everyone with approval and understanding, now equality in relationships, freedom in choosing a profession and demand in the professional sphere are the priorities of the modern generation. This also includes a conscious choice of the period of life for the birth of children and a focus not on the quantity, but on the quality of life of children, their upbringing and education. That is why, as well as in connection with changes in science, technology, and associated communication connections, the concepts of “single mother”, “single mother” and other terms that characterize a person living alone and in need of help are almost a thing of the past. The increase in the retirement age, increased life expectancy, the desire of young people to live separately from their parents, the prerequisites created for this by the state in the form of state programs, housing construction, lending, maternity capital and other things have allowed different generations to break off family ties that have been traditional for another 20-50 years. Currently, a family can consist of one person. Accordingly, the changed way of life also changes family values.

Problems addressed. The problems under consideration include the very concept of family values, as well as the classification of family values. In our opinion, it is advisable to rely on the classification of A.I. Zagorovsky, specifying it taking into account modern trends and taking into account that the main socio-demographic groups of the population, to which the Federal Law of October 24, 1997 N 134-FZ “On the subsistence minimum in the Russian Federation” includes the working population, pensioners, children can have different family values.

Also debatable is the question of whether things that previously certainly were considered valuable, for example, family labor dynasties or family heirlooms, are now considered valuable.

Methods used. In addition to general scientific methods, when preparing the article, such special research methods as the comparative legal method and the formal legal method were used.

Conclusions. The article presents the opinions of scientists and their proposals on the classification of family values. It is proposed that modern family values can be classified into physiological, property, and personal non-property. Both the classification itself and its filling with specific content are proposed for discussion.

Key words: family values, classification of values, traditional values, transformation of values, family relationships. 

 

Artem V. Mazein, Julia A. Chernyaeva

THE PROBLEMS OF DISTINGUISHING THE CONTENT OF A LAW-MAKING EXPERIMENT AND A PILOT PROJECT IN RUSSIAN LAW-MAKING PRACTICE

Abstract. In order to improve the legal regulation of public relations, the practice of testing new mechanisms of legal influence through the implementation of law-making experiments and pilot projects is expanding. At the same time, legislation and legal science do not provide an answer to the question of the difference between these methods of regulation. The main purpose of the study is to fill this gap.

The main research methods used are formal legal, historical legal and comparative legal methods, which allowed the authors to analyze the genesis of experimental regulation and compare the elements of a law-making experiment and a pilot project.
An analysis of the law-making experiments allowed us to conclude that the latter establishes some legal exceptions. Its essence is determined based on the interpretation of the provisions on the participants of the experiment, the date and territory of its conduct, and the principles of its organization. Unlike law-making experiments, pilot projects are regulated at the subordinate level and have a smaller scale of implementation (by subjects, by territory). Most of the pilot projects do not have alternative mechanisms for implementing public relations, that is, they form a fundamentally new regulation. It is concluded that the goals and objectives of the law–making experiment and the pilot project are similar - testing a new regulatory mechanism. Very conditional differences are seen when assessing the scale of the pilot project and the law-making experiment, as well as the principles of implementation, including the period of implementation, the territory of implementation and participants. The present study allows us to conclude that the synonymous series of "legal experiment", "law-making experiment", "experimental legal regime" is supplemented by the concept of "pilot project" with some exceptions. Any pilot project is an experimental form of management activity and cannot exist without an experimental legal regime, which is its legal basis, determining the method of public administration.
It is noted that a significant disadvantage that does not allow for a clear distinction between the considered regulatory mechanisms is the lack of methodological guidelines for their implementation.
Keywords: legislative process, effectiveness of law enforcement, legal defects, legal gap, experimental legal regime, digital innovations, public administration

 

 

STATE-LEGAL REGULATION OF PUBLIC RELATIONS

Anna V. Savina

THE LEGAL BASIS OF THE CONCEPTS OF "BUDGET" AND "TREASURY" AND THEIR SIGNIFICANCE FOR PUBLIC FINANCIAL ACTIVITIES

Abtract. Public relations, including the sphere of finance and, accordingly, public administration, are in the process of continuous transformation. Stable and effective development of the state requires clear legal mechanisms regulating all spheres of life. Finance (financial resources) and state (municipal) property form the basis for the implementation of tasks that ensure the satisfaction of public interests. The article discusses the concepts of "budget", "treasury", as well as analyzes their similarities and differences. Along with this, the issues of using the constructions "state (municipal) treasury", "non-financial assets", "budget investments", etc. in regulatory legal acts are investigated. Special attention is paid to the control powers of the Accounts Chamber of the Russian Federation, its importance for public financial activities is assessed. The paper draws conclusions about the limits of legal regulation of budgetary relations in the aspect of their comparison with the relations arising from the management of the state (municipal) treasury.
Keywords: finance, budget, treasury, financial activity, public money fund, financial control, limits of legal regulation, property management, non-financial assets, budgetary powers.

 

 Daniil S. Stenkin

REFORM OF CONTROL (SUPERVISION) ACTIVITIES IN THE RUSSIAN FEDERATION: EXPERIENCE OF DIGITIZATION

Abstract. Currently, digitalization of public administration is a global trend. Russia, as a country with a high level of digital development, is implementing very competitive and ambitious tasks, including within the framework of the reform of control and supervisory activities, which allows us to bring the provision of public services and government functions to a significantly new level.
The relevance of the study is determined by the status of the Russian economy, as one of the largest economies in the world, the introduction of a comprehensive range of information systems and services aimed at ensuring a modern and effective system of government control and supervision, increasing the level of digital culture and literacy, reducing ineffective costs, reducing procedural deadlines, increasing Russian economy and business development.
The main goal of the study is to study the experience of digital development of the control and supervision system in Russia as part of the ongoing reform of control and supervisory activities. The author of the study tries to answer the range of tasks of digitalization of control and supervision bodies, and also analyzes the information systems and digital services being implemented, giving relevant examples. In addition, the author examines the stages of the ongoing reform, the regulatory framework, explains and analyzes the mechanisms of digitalization, and provides current examples of the implementation of information systems, digital services and digital cloud solutions.
Methods used. In this work, the following methods were used: general scientific (dialectical, analysis, synthesis) and special legal methods (comparative legal, formal legal).
As conclusions, the results of the reform of control and supervisory activities are presented from the perspective of the experience of introducing digital processes in state control and supervision bodies, and an analysis of the results of the ongoing reform is provided.
Keywords: control (supervisory) activities, GIS TOR KND, state and municipal authorities, authorized authorities, public authorities, ERVK, control (supervisory) activities, EPGU, SMEV, violations, regulations, administrative reform, reform, control and supervision, integration, digital transformation, digitalization, information system, digital service.

 

 

LEGAL REGULATION OF ECONOMIC ACTIVITIES

Danila A. Yukhnin

INTRA-GROUP COLLATERAL IN BANKRUPTCY: PROBLEMS AND SOLUTIONS

Abstract. The relevance of the topic is justified by the lack of sufficient legal regulation of security structures in the framework of bankruptcy proceedings and their scientific development, which creates systemic problems in the interpretation and application of such structures in the bankruptcy of an entrepreneurial group.
The main purpose of this study is to analyze the problems that arise in relation to intra-group collateral in bankruptcy and to find solutions to them. The issues under consideration include issues of liability and the legal position of the collateral in the bankruptcy of the main debtor.
During the research, both general scientific methods (induction, deduction, the use of a systematic approach) and special legal methods (legal forecasting, formal legal method) were used.
The conclusions of the work describe the regulation of collateral typical for the bankruptcy of an entrepreneurial group. Thus, the rationale for the expediency of intra-group collateral goes beyond the typical business practice of proving the purpose of making a profit, and affiliation can lead, among other things, to a change in the qualification of the security relationship.
Keywords: sureties, surety, pledge, group of companies, bankruptcy, regression, subrogation, controlling person, judicial practice

 

 Sergei Yu. Revva

ILLEGAL TAX OPTIMIZATION OF PIT AND INSURANCE PREMIUMS: SIGNS AND RESPONSIBILITY

Abstract. The relevance of this work is due to the need to effectively combat illegal tax optimization, which in turn will contribute to increasing budget revenues, reducing the number of different tax avoidance schemes by taxpayers and a more equitable distribution of the tax burden on the business community.

For unscrupulous taxpayers, illegal tax optimization can create illegal competitive benefits, which can undermine fair competition in the market and worsen the conditions for financial and economic development of a business. Bona fide taxpayers should be warned about such schemes so that they do not apply them "unknowingly" and are not brought to tax and criminl responsibility for these sanctions by the tax authorities.
The main purpose of the study is to identify ways of illegal tax optimization within the framework of calculating and paying personal income tax (hereinafter - personal income tax) and insurance premiums, and to analyze the consequences of such destructive practices.
This paper analyzes the problems of taxpayers using methods of illegal tax optimization of personal income tax and insurance premiums, discloses responsibility for such illegal actions.
The research methods applied by the author in the course of carrying out the indicated research include both private scientific legal methods: formal legal, comparative legal, and general scientific methods: system method, analysis, synthesis, induction, deduction
As a result of the conducted research, the ways in which taxpayers illegally optimize their personal income tax and insurance premiums were identified, as well as the signs of such illegal actions and responsibility for their commission were illustrated using examples of judicial practice.

Keywords: Illegal tax optimization, unjustified tax benefit, taxes, personal income tax, insurance premiums, legal liability, tax legislation, offenses, judicial practice.

 

 Kirill A. Ermakov

ILLEGAL TAX OPTIMIZATION IN CASE OF INSOLVENCY (BANKRUPTCY)

Abstract. The relevance of this work is due to two developing processes: an increase in the number of disputes related to the receipt by the taxpayer of unjustified tax benefits, on the one hand, and an increase in the number of organizations in a pre-bankruptcy state and in bankruptcy proceedings.

Illegal tax optimization is a set of measures that contradict the Tax Code of the Russian Federation and that are usually taken by a taxpayer to reduce the total amount of taxes to pay. Bankruptcy procedures make significant changes to the debtor's company management system, as well as to the procedure and deadlines for satisfying tax obligations. In this article, there were identified and analyzed the problems that are circumstances of bankruptcy proceedings that may allow the debtor to unlawfully reduce the total amount of the taxes to pay.
The research methods applied by the author in the course of carrying out the indicated research include both private scientific legal methods: formal legal, comparative legal, and general scientific methods: system method, analysis, synthesis, induction, deduction
As a result of the conducted research, a number of advantages have been identified that bankruptcy procedures provide in relation to the amount of tax liability and the timing of its execution. However, these advantages are insignificant and cannot be a significant advantage against the background of the costs that bankruptcy proceedings bring to the taxpayer's activities.

Key words: illegal tax optimization; unjustified tax benefit; bankruptcy; bankruptcy procedures.

 

 

RUSSIAN AND WORLD PROBLEMS OF CRIMINAL SCIENCE

Alexey V. Solomatov

MODERN ADMINISTRATIVE AND LEGAL METHODS OF COMBATING CORRUPTION IN THE FEDERAL PENITENTIARY SERVICE OF RUSSIA

Abstract. Introduction: One of the priorities of the Federal Penitentiary Service is the fight against corruption. In this regard, this scientific article examines the effectiveness of modern administrative and legal methods of combating corruption in the Federal Penitentiary Service (FSIN) of Russia. These methods, based on a strict legal framework, include legislative provisions, recruitment, training, internal controls and measures to increase transparency. The article provides examples demonstrating tangible results and evaluates their impact using quantitative and qualitative indicators. The main purpose of the study: to analyze modern administrative and legal methods of combating corruption in the Federal Penitentiary Service of Russia, as well as to consider their effectiveness and prospects for development in the Russian penal system. The issues under consideration: The article examines the forms and causes of corruption in the Russian penal system, as well as the problems of the effectiveness of anti-corruption methods in the Federal Penitentiary Service of Russia. Methods used: The methodological basis of the research was the general scientific dialectical method of cognition and methods of system analysis, and a special legal method (comparative legal). Conclusions: Based on the conducted research, problems have been identified and recommendations have been proposed to improve legislation, protect informants and form an ethical culture. The author concludes that the commitment of the Federal Penitentiary Service of the Russian Federation to these methods discussed in the article indicates progress towards the creation of a penitentiary system free from corruption and complies with the legal principles of justice, honesty and transparency.

Keywords: corruption, FSIN, methods, transparency, corruption prevention, examples, UIS.

  

Elizaveta R. Shikova, Ilya A. Klevtsov, Nikita S. Dubrovsky

JUVENILE DELINQUENCY: A NUMBER OF REASONS AND WAYS TO ELIMINATE THEM

Abstract. This article examines the problems of the growth of juvenile delinquency. The causes and conditions of the increase in crime among persons under the age of majority are assessed.
The paper analyzes the statistics of the growth of juvenile delinquency, the consequences, measures of prevention and prevention of this type of crime.
The relevance of the work is due to the fact that the problem of juvenile delinquency poses a high danger both for adolescents themselves and for society and the state as a whole.
The main purpose of the work is the structural analysis of juvenile delinquency as a mass and socially negative phenomenon of society, the identification of the main causes contributing to the criminalization of adolescent behavior, as well as the systematization of practical recommendations to eliminate the causes of juvenile delinquency and minimize negative consequences.
The paper examines the problems of deviant behavior of minors, the peculiarities of the adolescent psyche that affect the increase in the number of crimes among minors.
The article examines a number of problems that act as causes of juvenile delinquency, such as: the problem of the negative impact of violence on the adolescent psyche, the problem of adolescent relationships in the family, the problem of neglect and homelessness, as well as the problem of safe interaction of minors with the media and on the Internet.
The following methods were used in the performance of the work: analysis, synthesis, induction, deduction, generalization and others.
According to the results of the study, it was found out that minors are one of the most vulnerable categories of the population, whose protection from the negative influence of criminogenic factors must be carried out comprehensively, combining efforts on the part of the family, which consist in competent education and the formation of necessary personal qualities, and state influence, the essence of which is to improve legislation and create favorable material conditions for the safe formation and development of minors in order to prevent the growth of crime in the future.
Keywords: crime, minors, causes, consequences, counteraction, deviant behavior.