Law Enforcement Review / Правоприменение
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Национализация (экспроприация) собственности иностранных инвесторов: актуальные проблемы
Get PDFThe subject. Foreign investments in the economy of states play an important role. As a consequence, priority should be given to the protection of foreign investments and the creation of favorable and stable conditions for the investors activities. This is especially important in cases of an unfavorable political environment, various internal and external conflicts. Crossborder investment activity is risky, and one of the possible risks is the nationalization (expropriation) of the property of foreign investors by the state-recipient of investments. This method of seizing private property is regulated by the state both at the international legal level and at the national level. The institution of (nationalization) expropriation of the property of foreign investors has its own specifics in Russian legislation in terms of terminological features and legal regulation with certain problematic aspects inherent in it.The purpose of the article is to determine the content and correlation of the concepts of "nationalization" and "expropriation" in Russian law; to describe the main international approaches to regulation of these issues as well as Russian model. The authors try to describe the existing problems inherent in this institution in private international law in general and in Russian legislation in particular and suggest possible ways to solve them.The methodology. The research was carried out using formal-logical, systemic, comparative, formal-legal methods, analysis and synthesis.The main results, scope of application. The content and correlation of the concepts "nationalization" and "expropriation" in Russian law is determined, it is proposed to consider them synonymous. International approaches to regulating the nationalization (expropriation) of the property of foreign investor are examined. The regulation of this institution in Russia is considered; certain problems inherent in nationalization (expropriation) are investigated, possible ways to solve them are suggested.Conclusions. It is now necessary not only to create conditions for attracting foreign investments, but also to ensure their safety in view of the development of cross-border investment activities. In particular, this can be achieved by establishing a detailed regulated procedure for the nationalization (expropriation) of the property of foreign investors, providing guarantees of compensation and legality in such seizure of their property. The institution of nationalization (expropriation) of property in private international law should be considered as one of the possible risks in the implementation of investment activities, which means that states should take measures to minimize risks in order to increase investment attractiveness. It can be achieved through detailed legislative regulation at the national level and a conclusion of international treaties (the “force of law” should be upheld, not the “law of force”).Определено содержание и соотношение понятий «национализация» и «экспроприация» в российском праве, предложено считать их синонимичными; изучены международные подходы к регулированию национализации (экспроприации) собственности иностранных инвесторов; рассмотрено регулирование этого института в России; исследованы отдельные проблемы, присущие национализации (экспроприации), предложены возможные способы их решения. Сделан вывод о том, что институт национализации (экспроприации) собственности в международном частном праве следует рассматривать как один из возможных рисков при осуществлении инвестиционной деятельности, а значит, государствам в целях повышения инвестиционной привлекательности следует предпринимать меры по его минимизации, в том числе посредством подробного законодательного регулирования на национальном уровне и заключения договоров на международном (отстаиваться должна «сила права», а не «право силы»)
Эволюция конституционно-правового статуса федеральной территории – округа Колумбия, США: конституционно-правовые риски
Get PDFThe subject. The article analyzes seven stages of the evolution of the constitutional legal status of the first federal territory in history the District of Columbia, USA. In the course of this analysis, the author formulates the constitutional legal risks of the existence of federal territories in the state. From the standpoint of identifying constitutional legal risks, an amendment to Article 67 of the Constitution of the Russian Federation on the possibility of the formation of federal territories on the territory of Russia is also analyzed.The purpose of the paper is to identify constitutional legal risks in terms of the existence of federal territories using the example of the centuries-old struggle of the District of Columbia for autonomy.The methodology of the study includes general scientific methods (analysis, synthesis, description) and legal methods. In addition to this, historical method was also applicable.The main results and scope of their application. The author realized, that a certain constitutional risk exists when the federal territory is established as a special public-law entity, because the evolutionary process of the constitutional-legal status of the first federal territory, that was established in constitutional law – the District of Columbia in the United States of America, demonstrated such risk. The author describes seven different stages of the evolutionary process of the DC's constitutional legal status in its pass to autonomy and full political rights: (1) 1800–1870; (2) 1871 – June of 1874; (3) 20 of June 1874 – 1967; (4) 1967–1973; (5) 1973–1983; (6) September of 1983 – 2016; (7) since 2016 until now.According to these periods, since 1801, DC residents, bound by all obligations of American citizenship, want to be equal to the rest of America's citizens. The United States is the only democratic country in the world today that denies the right to vote for a representative of the capital in the Congress. The Statehood of Washington, DC will correct a long-standing historical injustice that is unique in its nature among all capitals in the world. The author also proposes to consider as a constitutional risk the possibility of negative consequences (legal damage) for the subjects of constitutional law due to the contention of constitutional values.In addition to this, the author concluded, that there is a risk that the Council of the Federal Territory “Sirius” will lose its representative character due to the absence of the established dependence of the number of elected Council members on the number of voters, as happened in the District of Columbia, where a fixed number of Council members (13) is also established, which cannot be changed by the district and which does not depend on the population living in its territory. It is also necessary to take into account the constitutional risk of the federal territory striving for autonomy within the federation, especially in the case of the formation of a local community on its territory.Анализируются семь этапов эволюции конституционно-правового статуса первой в истории федеральной территории – округа Колумбия, США. В ходе анализа формулируются конституционно-правовые риски, связанные с существованием федеральных территорий в государстве. С позиции выявления конституционно-правовых рисков также рассматривается поправка к ст. 67 Конституции РФ о возможности образования федеральных территорий в России, а также Федеральный закон от 22 декабря 2020 г. № 437-ФЗ «О федеральной территории “Сириус”». Делается вывод, что существует риск утраты представительного характера Советом федеральной территории «Сириус» в связи с отсутствием установленной зависимости количества избираемых членов Совета от численности избирателей. Также существует конституционно-правовой риск в виде стремления федеральной территории к автономии в составе федерации, особенно в случае образования местного сообщества на его территории
Цифровые инновации и права человека: дилеммы международной правоохранительной практики
Get PDFThe subject of the study is the legal nature of personal data, as well as a set of legal norms governing relations in the field of their processing and circulation in the Russian Federation and foreign countries. The article uses a comparative method, a system analysis method, as well as a forecasting method.The purpose of the article is to confirm or refute the hypotheses about the further strengthening of the contradictions between the emergence and implementation of new technologies for processing personal data versus ensuring the protection of human rights, as well as the expediency and possibility of using foreign legislative experience in domestic practice to counter these threats and reduce the risks arising from this and damage.Main results, scope. The article examines the legislative experience of legal regulation of the types, scope, and nature of personal data in the People's Republic of China, the United States of America, the Republic of Belarus, and the Russian Federation. At the same time, Chinese legislation most quickly responds to the challenges of the criminal use of biometric technologies, American legal norms are less acceptable for our practice due to the peculiarities of case law, and Belarusian law has only recently entered into force, opening the era of legal regulation in this area. The facts of the use of new technologies (such as deepfake) for the processing of biometric information for criminal purposes and the problems of law enforcement in this area, as well as legal disputes of citizens who have suffered damage from the use of these technologies, are analyzed. It is predicted that it will be impossible to fully ensure the protection of human rights in the context of the emergence of new technologies for processing personal data. The importance of the desire to predict threats to the protection of personal information at the stage of emergence of new technologies for processing personal data in order to neutralize them in a timely manner is indicated.Conclusion. An analysis of the legislation of foreign countries will make it possible to give preference to the Chinese experience, which promptly counteracts the risks of using new technologies for criminal purposes. An analysis of domestic and global law enforcement practice will make it possible to predict the spread of new ways of committing crimes, the misuse of personal data, and vulnerabilities in their storage and protection. At the same time, excessive restrictions on access to data, their processing and their circulation can make it difficult for law enforcement agencies to solve the tasks of ensuring state security and the protection of public order. It requires constant monitoring of threats and risks and timely technical and legal response to their manifestation. The purpose of the study has been achieved, ways to improve legislation in order to protect human rights in the context of the introduction of digital innovations in all spheres of human activity are proposed. Security, combating crime.Предпринимается попытка проведения сравнительного анализа правового регулирования защиты персональных данных в четырех странах: Китае, Беларуси, США и России – и формулирования соответствующих рекомендаций в контексте глобальных информационно-коммуникационных трендов. Рассматриваются существующие в настоящее время противоречия между возможностями, предоставляемыми инновационными цифровыми технологиями идентификации физических лиц и обработки их персональных данных, с одной стороны, и правами человека – с другой. Делаются выводы относительно необходимых в настоящее время изменений законодательства Российской Федерации по защите персональных данных с учетом технологических возможностей
Избирательные цензы и ограничения пассивного избирательного права на выборах в России
Get PDFThe subject of the article is electoral qualifications and voting restrictions in the Russian Federation legislation.The purpose of the article is to determine the permissible boundaries of electoral restrictions, to define the grounds for acknowledgment of such qualifications (restrictions) as unconstitutional (excessive, disproportionate, breaching the principle of legal equality) as well asto formulate legal argumentsthat will contribute to advancing electoral qualification system in Russia.The authors’ hypothesis is as follows: in comparison with electoral qualifications that are already enshrined in the Constitution, the rise in the number of new electoral qualifications fails to comply with the Constitution’s provisions and is inconsistent with the Russian Federation’s international commitments. The authors meticulously analyse the process of eligibility imposition, draws the line between “electoral qualifications” and “restrictions” in electoral right and compares the Russian system of electoral qualifications (restrictions) with the system of electoral restrictions and limitations in foreign countries.The main results and the scope of application. The analysis of the given issues has shown that electoral qualifications are specific requirements (conditions). Thus if a state is a democratic one and acts in compliance with the electoral requirements(conditions), the citizens of such state are eligible to run for public office. At the same time electoral restrictions (filters) can be considered as supplementary actions that the citizens have to complete in order to be registered as candidates for the elections. Such actions also diminish the legal chances of the citizens to take part in ongoing elections. The authors prove that guided by political rather than legal criteria, Russian law-makers are prone to impose new eligibility restrictions that in turn impede the process of constitutional values balance search.A significant number of electoral qualifications is inconsistent with the purposes which legislators pursue imposing new restrictions and limitations on citizens’ rights as well as with fundamental principles of possible restrictions on citizens’ rights set forth by numerous ECHR’s decisions (proportionality, necessity in democratic society, legitimate goal and sufficient reasons). Since dozens of electoral qualifications exist in the Russian legislation, millions of Russian citizens are deprived of their right to vote. Electoral qualifications do not satisfy the RF Constitution requirements stated in articles 17, 18, 19, 32, 54 as well as the principles of universalsuffrage (universality, equal suffrage and free elections).The authors conclude that the legal regulation of voting right restrictions such as a signature threshold and a municipal filter are to be altered radically. In the short term, the signature threshold preservation is quite feasible provided a substantial decrease in the number of signatures and the simplification of the signature collection procedure. In reference to the municipal filter, undoubtedly, it should be repealed in the near future since there are no opportunities to exclude an administrative pressure on municipal councils’ deputies with the purpose to force them to vote for “suitable” candidatesfor federal and regional authorities.Исследуется конституционно-правовой институт избирательных цензов и ограничений пассивного избирательного права граждан. Обосновывается разграничение избирательных цензов и ограничений избирательного права: ценз выступает как установленное правовыми нормами условие допуска гражданина к реализации избирательных прав, а ограничения избирательного права проявляют себя как сужение конкретных правовых возможностей по реализации гражданами пассивного избирательного права, в виде установления комплекса неких дополнительных правовых действий для участия в выборах. Анализируются различные виды избирательных цензов, известные в России и зарубежных странах, дается их авторская классификация. Приводится критика подхода отечественного законодателя по введению множества законодательных цензов, а также позиций Конституционного Суда РФ, оправдывающего постоянное расширение перечня цензов пассивного избирательного права. Рассматриваются также два наиболее известных ограничения пассивного избирательного права в России (подписной фильтр и муниципальный фильтр) и предлагаются конкретные предложения по модернизации этих ограничений пассивного избирательного права на основе европейского и российского опыта
Политические конфликты и современные методы их разрешения в правовом поле: потенциал и ограничения
Get PDFThe article is devoted to the consideration of modern methods used in the process of resolving political conflicts. The subject of the study is conflict as a political and legal phenomenon. The purpose of the article is to consider legal methods of resolving political conflicts as the most effective and civilized ways to achieve peace.The following scientific methods were used in the work: system, structural and network analysis, which allowed us to consider the totality of the main modern methods of resolving political conflicts, their potential and limitations. Psychological, philosophical, political and legal approaches were also applied in determining the category of "conflict" and its main characteristics.The study reveals the features of modern political conflicts, taking into account which the need to consciously approach the search and practical application of certain methods of their resolution is formed. It is emphasized that a special responsibility lies on the nuclear Powers, as well as on the leading world states and international organizations that create and maintain stability and unity of the global space of the modern world.As the results of this study, the most optimal, effective and rational methods of resolving political conflicts were noted as the most destructive and destructive types of confrontations. Their potential and limitations are highlighted. These methods are in demand in the plane of real conflict-prone realities and do not lose relevance in the modern world. Thus, such methods of resolving political conflicts as the game method, coercive diplomacy, civilizational approach, socio-cultural integration, structural functionalism and the network method were identified and analyzed. Also, legal methods were considered separately, which, according to the results of the study, were recognized as the most fair and consistent for a number of reasons. Among them, negotiations, mediation, arbitration (arbitration), the method of institutionalization of political conflict, political mediation and judicial proceedings are considered. The appeal to legal methods of resolving political conflicts becomes particularly relevant during the wartime period, when the threat of the use of nuclear weapons increases and war crimes are committed.According to the results of the study, it was concluded that legal methods of resolving political conflicts are the most effective and civilized among others. They are structured, clearly formulated in the form of regulatory legal acts, some of them can be implemented in the form of procedures with mandatory execution of the decision, are politically neutral, are carried out with the support of professionals and based on previous constructive experience.Рассматриваются современные методы, применяемые в процессе разрешения политических конфликтов. Выявляются особенности современных политических конфликтов, с учетом которых необходимо ответственно подходить к поиску и практическому применению тех или иных методов их разрешения. Подчеркивается, что особая ответственность лежит на ядерных державах, а также на ведущих мировых государствах и международных организациях, которые создают и поддерживают стабильность и единство глобального пространства современного мира. Отмечается, что среди всех возможных методов разрешения конфликтов наиболее цивилизованными и справедливыми являются правовые методы
Принципиальное значение запрета на поворот к худшему для уголовно-процессуальной системы
Get PDFThe article deals with the problem of the expediency of a criminal case’s returning to the prosecutor at the stage of appointment and preparation of a court session in Russian criminal proceedings. This problem is relevant to the science of criminal procedure.The purpose of the study is to analyze critically the practice of returning of a criminal case back to the prosecutor in order to correct mistakes made at the pre-trial stages of the proceedings according to the new concept of justice independence and the absence of an accusatory bias in the court functioning.The methodological basis of the study is a set of scientific techniques, focused mostly on the dialectical approach, which made it possible to determine the essential characteristics of the prohibition to turn the criminal proceedings in Russia for the worse. Both general scientific (analysis, synthesis, systematic method) and specific scientific methods (formal-legal, historical-legal, comparative-legal) of knowledge were also used. The analysis helped to formulate the position of understanding the turn for the worse as an independent principle of criminal procedural law, to study the procedural form of the turn for the worse. The synthesis method made it possible to determine the return of the criminal case to the prosecutor at the stage of appointment and preparation of the court session as a holistic institution of the criminal procedure. The systematic approach allowed to determine not only the mixed nature of the mechanism for changing the prosecution to a more serious one, but the investigative organization of pre-trial proceedings and its place in the structure of criminal proceedings, the separation of the investigative and “accusatory powers” of the prosecutors as well as their balance. The historical method let us trace the evolution of the prohibition to turn the Soviet and Russian criminal procedural systems for the worse. The comparative-legal method made it possible to assess the potential of domestic legislators' reception of foreign experience of regulating the prohibition to turn for the worse and formulate proposals to improve the Russian criminal procedural legislation.The main scientific results of this research consist of justification of the conclusion of the conversion expediency of the domestic judicial proceedings to the adversarial model of accusation which is carried out within the trial on the previously filed charge. The presentation of a new charge (criminal action) in court and the procedure of supplementing the charge change it for the worse. This model of re-indictment for the worse for the defendant appears to be fairer and more convenient both for the prosecuting authority and for the legal organization of combating crime. The changeover to the suggested form of implementation of the ban to turn for the worse in the institution of bringing and changing charges in court is possible only in a systematic link with the reform of the preliminary investigation. Conclusion. The institution of the criminal case returning by the court to the prosecutor in order to change the charge to a more serious one when implementing the adversarial model of bringing charges in the criminal procedure system of Russia will fully satisfy the concept of independence of justice administration and the absence of an accusatory bias in the activities of the court, while at the same time with fairly organized the prosecutorial power aimed at countering crime.The section 1 was prepared by N.N. Lysov, section 2 by K.D. Vanyan (together with M.T. Tashilin), section 3 by A.S. Shuisky (together with I.R. Gilmanov), section 4 by V.V. Kosterin.Исследование посвящено актуальной для уголовно-процессуальной науки проблеме целесообразности существования в российском уголовном судопроизводстве института возвращения прокурору уголовного дела на стадии назначения и подготовки судебного заседания. По мнению авторов, запрет на поворот к худшему имеет более фундаментальное значение для уголовно-процессуальной системы, чем ему обычно приписывает теория. Справедливость и эффективность процедуры возвращения судом дела на доследование, позволяющей следователю изменить положение подсудимого посредством предъявления нового обвинения, сомнительны. Предпочтительнее выглядит модель изменения государственным обвинителем обвинения в суде с соблюдением состязательной процедуры, существующая в ряде государств, имеющих состязательный тип уголовного судопроизводства.Раздел 1 подготовлен Н.Н. Лысовым, раздел 2 – К.Д. Ванян (совместно с М.Т. Тащилиным ), раздел 3 – А.С. Шуйским (совместно с И.Р. Гильмановым), раздел 4 – В.В. Костериным
СТАТЬЯ ОТОЗВАНА: Налогово-процессуальное доказывание: проблемы теории и практики
Get PDFRETRACTED ARTICLEThe subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice that determine the specifics of tax procedural evidence. This article also analyzes the experience of legal regulation of the mechanism of tax procedural evidence, examines the gaps in tax legislation directly related to the topic under consideration.The purpose of the study is to identify and analyze the features of evidence in the tax process, to study the application of evidence theory in the activities of tax authorities, to develop new ways, means and simplified procedures for effective proof, as well as to prepare appropriate regulatory changes. The objectives of the study are to identify and analyze the advantages and disadvantages of the current state of the regulatory regulation of the means and procedures of tax procedural proof; to study the distribution of the duty of proof from the position of the presumptions proclaimed in tax legislation, the established grounds for exemption from proof, as well as the blocks of circumstances formed by law enforcement practice that are subject to proof, respectively, by the tax authority and a participant in the tax process controlled by it; formulation of the author 's position on the general rule of burden of proof distribution and proposals for adaptation in the Tax Code of the Russian Federation constructions of grounds for exemption from proof according to the presented concept; allocation of stages of evidentiary activity carried out within the framework of the tax process.Methodology. Within the framework of this article, general scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of tax process.The main results. Within the framework of the study, a number of issues related to the chosen topic were considered. First of all, it is necessary to understand that by proving in the tax process, one should consider the procedural activities of authorized participants in the tax process for collecting, researching and evaluating evidence, ensuring the adoption of legitimate and justified procedural decisions on issues that are subject to the regulation of tax legislation. The general subject of proof in the tax process is the circumstances relevant to the decision of the tax authority in the cases provided for by the legislation on taxes and fees, determined by the tax authority based on the substance of the relationship and the positions of its participants in accordance with the applicable rules of substantive law in cases where such circumstances are not defined by the legislation on taxes and fees. For the general the rule for distributing the burden of tax procedural proof is to adopt the following judgment: "Each participant in the relationship regulated by the legislation on taxes and fees, in order to comprehensively and most fully establish the facts relevant to the decision of the tax authority in the cases provided for by the legislation on taxes and fees, must prove the circumstances to which he refers as the basis of his procedural position (claims, objections)."Conclusions. The interests of the state in replenishing the budget should not lead to violations of the rights of an unlimited number of taxpayers. To do this, it is necessary to apply the norms on the presumption of innocence and increased standards for proving an offense committed by a taxpayer in tax disputes. The imposition by the tax authorities of their approach to regulating tax legal relations is going beyond the powers of the tax authorities. The application in practice of the presumption of taxpayers' guilt in committing a tax offense, which is not provided for by law, violates not only the private interests of taxpayers, but also represents an encroachment on public interests, on public order, since obvious injustice is being done.СТАТЬЯ ОТОЗВАНАНа основе применения общенаучных методов в рамках сравнительного, логического и статистического исследования, а также посредством анализа нормативных правовых актов Российской Федерации, правоприменительной практики рассматриваются предпосылки создания, сущностные характеристики и значение института доказывания в налоговом процессе. Выявлены пробелы и несовершенства в налоговом праве в части регулирования отношений, связанных с налогово-процессуальным доказыванием, высказаны предложения по совершенствованию законодательства и правоприменительной практики, направленные на устранение выявленных противоречий. Разделы 1–3 подготовлены И.В. Глазуновой, 4 и 5 – Д.С. Шептуновым
Правила зачета периодов применения мер процессуального принуждения в срок уголовного наказания: проблемы законодательного регулирования и правоприменения
Get PDFThe research subject is represented by the correlation between provisions for criminal and criminal procedure law in Russian Federation which turns out to be the basis in resolution of the inclusion of certain terms of criminal procedure measures administration into the criminal punishment duration which is enforced toward a defendant during criminal proceedings.The research objective is expected to be a confirmation or a contestation for hypothesis about the existing diversity of calculation methods for criminal punishment duration. Research methodology encompasses both dialectical and formal cognition methods. It is based on a complex and comprehensive analysis and interpretation of statutory acts, legal reasonings of the Constitutional Court and the Supreme Court of Russian Federation as well as on judicial rulings regarding criminal cases and on doctrinal approaches to the current research subject.Main determinations and application field. The research rationale is represented by the following conclusions. Criminal law does not contain the regulation of the inclusion of certain terms of criminal procedure measures administration into the criminal punishment duration which is enforced toward a defendant during criminal proceedings, namely – the restrictions enforced upon the suspect (defendant) with regards to sub-para. 1 para. 6 of the article 105.1 of the Criminal Procedure Code of Russian Federation. Hence, such issue constitutes an evident legal gap in the existing calculation methods for criminal punishment duration. Given the comprehensive analysis conducted with respect to pre-trial restrictions such as house imprisonment and restraining order, as well as examination of final judicial rulings which concern the inclusion of certain terms of criminal procedure measures administration into the criminal punishment duration which is enforced toward a defendant during criminal proceedings, it can be concluded that the existing case law appears to be generally established. At the same time the judiciary apply rather diversified calculation methods for criminal punishment duration, while due to the absence of distinct and precise legislation judicial provisions being therefore bearable and discordant lead to their controversial interpretation. Moreover, in the author’s opinion, the existing practice for the inclusion of certain terms of pre-trial restrictions administration into the criminal punishment duration does not correlate with such principles of law as principles of justice and equality of citizens in the face of law. Pursuant to the conducted legal research it is suggested to introduce adequate changes and amendments to the effectual criminal law and criminal procedure law accordingly.На основе изучения судебных решений рассматриваются характерные для современной судебной практики подходы при разрешении вопроса о зачете в срок уголовного наказания периодов применения в отношении обвиняемого в процессе производства по уголовному делу мер уголовно-процессуального принуждения. Анализ судебных актов показывает, что суды при решении данного вопроса придерживаются разных алгоритмов исчисления сроков уголовного наказания, что нельзя признать отвечающим принципам справедливости и равенства граждан перед законом правовым явлением. В целях устранения пробелов нормативного регулирования и совершенствования правоприменительной практики предлагается внести в этой части изменения в действующие Уголовный и Уголовно-процессуальный кодексы РФ
Совершенствование налогового контроля в условиях цифровизации
Get PDFThe subject. The features of the improvement of tax control and tax enforcement in the conditions of digitalization.The purpose of the article is to identify features and trends of the improvement of tax control and tax enforcement in the conditions of digitalization. The methodology includes systematic approach, comparative method, formal-logical method, formal-legal method, analysis, synthesis.The main results of the research. The article identifies the main directions of development of law enforcement activities of tax authorities and tax legal relations in the context of digitalization. The specifics of the development of intra-organizational analytical approaches to tax control, as well as trends in the transformation of tax legal relations have been established. Tax legal relations arising from tax control, while improving the intra-organizational analytical approaches of tax authorities, do not have significant changes due to the preservation of classical forms of control. Digitalization involves improving tax administration and increasing the efficiency of law enforcement activities of tax authorities.Conclusions. Improving the law enforcement activities of tax authorities within legal relations arising in the implementation of tax control is associated, on the one hand, with the creation and development of effective intra-organizational control and analytical approaches, and on the other hand, with the transformation and differentiation of tax legal relations themselves. In the first area, tax legal relations are not subject to significant changes. In the second area, the transformation of tax legal relations entails changes in the system of rights and obligations of tax authorities, implemented in law enforcement.Рассматриваются особенности развития правоприменительной деятельности налоговых органов в рамках правоотношений, возникающих при осуществлении налогового контроля в условиях цифровизации. Обозначены два основных направления развития правоприменительной деятельности налоговых органов в условиях цифровизации, проанализированы особенности совершенствования внутриорганизационных подходов к правоприменительной деятельности; исследованы тенденции трансформации налоговых правоотношений
Базовые элементы права на самоопределение коренных народов и их отражение в международных кейсах
Get PDFThe article touches upon the issues of law enforcement and court practice related to the collective rights of aboriginal communities.The purpose of the article is to reveal the content of the right to self-determination through the prism of the most significant cases related to indigenous peoples.The methodological basis of research is the general principles of scientific knowledge, widely used in works in the field of law: system-structural, formal-legal, comparative-legal, historical, methods of analysis and synthesis, analogies, etc. Particular attention was paid to the formal legal method, which was used by the authors of the study to analyze international judicial practice on the rights of indigenous peoples, as well as, in some cases, the national legislation of the countries participating in a particular case.The main results, scope of application. The right to self-determination of indigenous peoples is multicomponent and includes a number of specific elements and facets of interpretation. The authors have made an attempt to reveal the fundamental elements of the right to self-determination of indigenous peoples, which, in their opinion, consist of: the right to sovereignty as such, or autonomy and recognition as collective subjects of law, the right to land and resources, traditional nature management, autonomous education, mothertongue and culture.For each of the above-mentioned elements, a specific case is described, which was considered in international courts, primarily in the International Court of Justice, the Inter-American Court of Human Rights, the ECHR and etc.Conclusions. International recognition of a state through inclusion in the UN General Assembly is impossible without the permission of the Security Council; the issue of “effective occupation” has played and continues to play a large role in the issue of governance and sovereignty over a specific space and territory, and not only settlers, but also traditionally living indigenous peoples play a significant role;Indigenous peoples living in the coastal zone should have the right to dispose of income from the exploitation of the continental shelf; the relationship with the land is not only a matter of ownership and production, but a material and spiritual element that indigenous peoples must fully enjoy, if only to preserve their cultural heritage and pass it on to future generations; the status of “national minority” deprives the indigenous people of priority in the use of land for traditional reindeer herding; means of ensuring freedom of expression of indigenous peoples is an important element for the promotion of identity, language, culture, self-identification, collective rights.В настоящее время государства уделяют всё большее внимание немногочисленным группам своих граждан – коренным народам, их правам и интересам. Причины этого различны, в том числе тенденции гуманизации общества и развития человеческого капитала, а также несомненный вклад коренных народов в сохранение природных ресурсов, окружающей среды, в культурное многообразие мирового сообщества. Специфика существования коренных народов в современном обществе опирается на их особый правовой статус и проявляется преимущественно в традиционном образе жизни, обычном (традиционном) праве, приверженности духовным и религиозным ценностям, что создает условия для сохранения их этнической самобытности. Данные характеристики являются основанием предоставления коренным народам особых прав, которые становятся гарантией гармонии юридического и фактического равенства всех народов, наций, групп в цивилизованном обществе. «Самоопределение» как ядро всей системы прав коренных народов может рассматриваться как право на самую широкую автономию народа в политической, экономической, социальной, культурной сфере. Право на самоопределение закрепляется на международном уровне и реализуется посредством соответствующих политико-правовых институтов, создаваемых в рамках международных соглашений, а также международных судов.Цель статьи – раскрыть содержание права на самоопределение через призму наиболее значимой судебной практики, связанной с коренными народами