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Национальный и наднациональный механизмы защиты прав и свобод человека в современных условиях
Get PDFSubject of the research. The article considers two levels in the mechanism of protection of human rights and freedoms: national and supranational. National includes both judicial and non-judicial methods of protection. The supranational level is represented by universal (global) and regional ways. The purpose of the research is to identify an effective mechanism for the protection of human rights that can replace the mechanism of protection provided by the European Convention for the Protection of Human Rights and Fundamental Freedoms of 1950, which has ceased to be valid for citizens of the Russian Federation. Research methods are the formal-legal method, analysis, synthesis, formallogical method.The main results. Theoretically, a particular citizen can use any of the national and supranational mechanisms for the protection of human rights. However, the nature of their action and the procedure for gaining access to these mechanisms are different, which affects their effectiveness and the readiness of a person to turn to one or another method of protection. Among supranational mechanisms, the Universal Declaration of Human Rights of 1948 has a unique status: on the one hand, this document is “a symbol of the moral consensus of all states, the starting point for the creation of a modern human rights regime”; on the other hand, it is an act-declaration, the application of which in specific legal relations and the protection of human rights with its help are problematic. The International Covenant on Civil and Political Rights of 12/16/1966 provides for the establishment of a Human Rights Committee that exercises control over the provisions of the Covenant through a system of reports. Reports on measures taken to implement the rights provided for by the Covenant, as well as on non-fulfillment of their obligations under the Covenant by other States Parties, are submitted by States Parties. The mechanism of reports, however, is not reliable enough - there are states that ignore it.Regional Conventions are rightly considered the most effective means of protecting human rights. The implementation of the provisions of the Conventions is ensured by the activities of supranational judicial bodies, to which the applicant can file a complaint. The conditions for applying to such a court, its territorial proximity, the possibility of executing court decisions make this method of protection as accessible as possible. Among the national remedies, first of all, it should be noted the activity of the Constitutional Court of the Russian Federation to protect the constitutional rights of citizens. The provisions of the Convention for the Protection of Human Rights and Fundamental Freedoms and the Constitution of the Russian Federation in the section on human rights are almost identical, often written in the same phrases. But, despite the number of coincidences in the designation of human rights and freedoms, the main thing is not the designation (this is a declaration) of a specific right or freedom, but how they are applied and what is the practice of their protection (interpretation) by the Constitutional Court at the national level and the Convention on the supranational. It is here that the understanding of “identical” formulations can differ, and the question of who is better: a national or supranational body protects a particular human right, becomes debatable. It should also be remembered about the very meaning of supranational protection as an opportunity to receive protection from one's own state, albeit a subsidiary one. Therefore, it would be wrong to assume that in the absence of the possibility of applying to the ECHR, a citizen will be able to receive protection in the Constitutional Court without prejudice to the outcome of such protection.Considering that the protection of human rights is, first of all, the activity of national courts of first instance, consideration by the courts of administrative, civil and criminal cases, in cases where it is carried out in full compliance with the norms of procedural legislation, is able to fully ensure the protection of the rights and human freedoms. To do this, the courts have all the necessary tools, you just need the ability and desire to use them.Among the internal structures for monitoring the observance of human rights, a number of state and public bodies can be distinguished - the Commissioner for Human Rights in the Russian Federation, the Council under the President of the Russian Federation for the Development of Civil Society and Human Rights, the Public Chamber of the Russian Federation, the police, the prosecutor's office and others. However, it is not possible to attribute them to the effective bodies for the protection of human rights.Conclusions. The existing national and supranational mechanisms for the protection of human rights, in their effectiveness, are not able to fully compensate for the loss of the opportunity for citizens of the Russian Federation to file a complaint with the European Court of Human Rights.Рассматриваются два уровня в механизме защиты прав и свобод человека: национальный и наднациональный, – выявляется эффективный механизм защиты прав человека, способный заменить собой механизм защиты, предоставляемый Европейской Конвенцией о защите прав человека и основных свобод 1950 г., прекратившей свое действие в отношении граждан Российской Федерации. Среди наднациональных механизмов названы Всеобщая Декларация прав человека 1948 г., Международный Пакт о гражданских и политических правах от 16 декабря 1966 г., региональные конвенции о защите прав человека. Среди национальных способов рассмотрены деятельность Конституционного Суда РФ по защите конституционных прав граждан, федеральных судей, применяющих процессуальное законодательство, Уполномоченного по правам человека в РФ, Совета при Президенте РФ по развитию гражданского общества и правам человека, Общественной палаты. Сделан вывод о том, что имеющиеся национальные и наднациональные механизмы защиты прав человека, не способны в полной мере компенсировать для граждан Российской Федерации утрату возможности обращения с жалобой в Европейский Суд по правам человека
Рецензируемые издания как элемент государственной системы научной аттестации
Get PDFThe aim of the work is to analyze peer-reviewed scientific publications as an element of the state system of scientific attestation in order to improve its regulatory legal regulation. The article shows the directions of improving the formation of the list of peer-reviewed scientific publications. Suggestions are made to optimize the formation of the list of peer-reviewed scientific publications, namely, to form a list of peer-reviewed scientific publications by groups of scientific specialties without detailing by branches of science, as well as to improve some regulatory legal acts in terms of requirements for peer-reviewed scientific publications.Проводится анализ рецензируемых научных изданий как элемента государственной системы научной аттестации на предмет совершенствования его нормативного правового регулирования. Показываются направления совершенствования формирования перечня рецензируемых научных изданий. Даются предложения по оптимизации формирования перечня рецензируемых научных изданий, а именно по формированию перечня рецензируемых научных изданий по группам научных специальностей без детализации по отраслям науки, а также по совершенствованию некоторых нормативных правовых актов в части требований к рецензируемым научным изданиям
Повышение престижа органов местного самоуправления и эффективности деятельности должно начинаться в процессе обучения в вузе
Get PDFThe subject of the research are the materials of judicial practice (texts of court decisions and information sources, the content of information about the results of court hearings), data from sociological surveys.The purpose of the article is to identify the relationship between the knowledge of municipal law, local self-government or urbanism obtained during training at a university and subsequent professional activities related to local self-government carried out at different levels of public authority.The methodology. A comprehensive methodology was used, including legal and sociological research methods. Formal legal, legal technical and comparative legal were used among the legal methods. The sociological methods include the method of expert survey and the method of content analysis, which makes it possible to reveal the real position of the respondent, if he wants to disguise it not only the positions expressed, but also the words actually used were analyzed. The most repeatable ones were identified with the help of special software products.The main results, scope of application. Quite significant amendments were made to the Russian Constitution in 2020. One of the novels concerns a unified system of public power, the inclusion of a new term in the text of the constitution. The implementation of these novels in the legislation on local self-government is expected after the completion of the formation of the updated composition of the Federal Assembly. For this, it is necessary not only to reveal the term itself and list the levels of public authority, but also to establish new principles of their relationship, incl. in a sense, uniform standards, rules and requirements for state and local authorities. One of the possible consequences of this may be an increase in the prestige of work in local self-government bodies, a change in attitudes towards work in local self-government bodies.Conclusions. The analysis of the materials of law enforcement practice, the data of opinion polls on trust in local self-government bodies, attitude to the results of the work of local self-government bodies and their officials show that of all levels of government the municipal level is least trusted. Unfortunately, such an attitude begins to form in the process of training future employees of public authorities at different levels.Анализируется взаимосвязь знаний по муниципальному праву, местному самоуправлению или урбанистке, полученных при обучении в вузе, и последующей профессиональной деятельности, связанной с местным самоуправлением, осуществляемой на разных уровнях публичной власти. Используется комплексная методология, включающая юридические и социологические методы исследования. Проведенный анализ материалов правоприменительной практики, данные социологических опросов о доверии к органам местного самоуправления, отношении к результатам работы органов местного самоуправления и их должностных лиц показывают, что из всех уровней власти муниципальному доверяют меньше всего – подобное отношение начинает формироваться в процессе обучения будущих сотрудников органов публичной власти разных уровней
Инвестиционные налоговые льготы в Китае: особенности правового регулирования и сравнительный анализ с российскими практиками
Get PDFThe subject. The article discusses the legal regulation of investment tax incentives in China. The choice of the object of research is determined by the prospects of comparative legal studies of the experience of states bordering the territories of the Russian Far East, where numerous zones with special economic status have been created, within which preferential business regimes are applied.Purpose of the study. Despite the diversity of special economic zones in the Russian Federation and the constant creation of new zones, preferential regimes do not always prove their effectiveness. Based on the above, it seems very relevant to analyze the best international and national practices in order to develop criteria for the effectiveness and efficiency of preferential tax regimes for zones with special economic status.Thus, the specifics of the comparative legal method of research always consists in the fact that it is not necessary to borrow foreign experience, but it is also possible to find the best practices within domestic legislation. Therefore, it is necessary to look for ways to ensure that Russian tax legislation laying the foundation for supporting innovation in our country.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of international and Chinese legal literature. Structural and systemic methods are also the basis of the research.The main results. As China seeks to transform from a mass producer of inexpensive goods to a high-end producer, the national government is making significant efforts to encourage targeted investment in research and development (R&D) and technological innovations. This has led to the fact that China has awarded the technology sector the title of strategic, and its state support has increased significantly.Сonclusions. On the base of the analysis of the main tax incentives in China, the author comes to the conclusion that a significant part of them is aimed at enterprises engaged in research and development, as well as technological innovations. Also, a significant part of tax benefits is provided to enterprises based on the choice of the geographical area of the company's establishment. The conclusion is made about the possibility of applying the Chinese experience in Russia in reforming preferential tax regimes.The support for companies in the technology sector in Russia is especially important due to the policy of recent years aimed at establishment of tax benefits for IT companies. Both Russia and China strive to promote the accelerated development of innovative industries, the implementation of priority investment projects, as well as the development of small business.Рассматривается правовое регулирование инвестиционных налоговых льгот в Китае. Выбор объекта исследования обусловлен перспективами сравнительно-правовых исследований опыта государств, граничащих с территориями Дальнего Востока России, где созданы многочисленные зоны с особым экономическим статусом, в рамках которых применяются преференциальные режимы осуществления предпринимательской деятельности. Рассматривается общая характеристика налоговых льгот и этапы создания специальных экономических зон в Китае, виды специальных экономических зон. Прежде чем перейти к рассмотрению налоговых льгот, дается общая характеристика законодательства Китая об инвестициях, описываются ограничения и запреты для осуществления иностранных инвестиций в Китае. На основании анализа основных налоговых льгот в Китае делается заключение о том, что существенная их часть направлена на предприятия, осуществляющие исследования и разработки, а также технологические инновации. Также существенная часть налоговых льгот предоставляется предприятиям на основании выбора географического района учреждения компании. Делается вывод о возможности применения китайского опыта в России при реформировании преференциальных налоговых режимов
Актуальные вопросы цифровизации уголовного судопроизводства: взгляд в будущее
Get PDFThe authors point out the main problems of the transformation of criminal justice. Which rest on the need to reform the entire system of the branch of law, as the digitalization of any sphere of activity requires changes in formal and constitutional institutions, culture, as well as the creation and use of AI artificial intelligence systems, the creation of technological capabilities to analyze huge amounts of Big Data and the protection of personal data. This is a condition of digital transformation.In the formation of a strategy of digitalization of criminal justice in the Russian Federation, according to the authors, there is a stalemate, which is difficult to resolve. On the one hand, criminal justice is a procedural institute, which operates strictly within the system of regulations, on the other hand, the digitalization of criminal proceedings requires huge changes in the sphere of law in general and in its individual branches.From the technological point of view, we see from the example of some business projects that such processes of some sectors of the economy are feasible. To build a technological platform for criminal proceedings is currently possible, it requires a transition to electronic criminal records (with minor amendments to the RF Criminal Procedural Code), to implement artificial intelligence and “drive” it all into technologies for processing large heterogeneous data Big Data, OLAP and DataMining. The problem lies not in the impossibility to change the existing legal model of criminal procedure and other procedural subjects, but in the fact that law enforcement is carried out between values where logic is powerless, where thinking is carried out in the form of understanding. And the necessary condition for understanding requires intuition and empathy as the most important elements of legal thinking of the law enforcement officer. Artificial intelligence cannot have them.In other words, in some parts of the law enforcement will be possible to create some kind of digital platforms, which will not meet the whole concept of building a sectoral platform, the consequence of these particular transformations is the fact that a co mprehensive digitalization of criminal justice is not expected in the near future, in view of the thin matter of science – law.Анализуются правовые, криминалистические и технологические аспекты цифровизации уголовного судопроизводства в Российской Федерации. Рассматриваются сложившиеся в научном сообществе взгляды на возможность цифровизации уголовного процесса и стратегию ее осуществления. Предлагается поэтапный (эволюционный) план ее реализации в рамках сложившейся системы уголовного судопроизводства: закрепление в Уголовно-процессуальном кодексе РФ регламентации использования цифровых технических средств, введение электронной формы уголовного дела и баз данных, создание цифровых платформ. Обосновывается невозможность цифровизации уголовного судопроизводства в ближайшем будущем
Теоретико-прикладные аспекты взаимодействия международной и национальной правовых систем
Get PDFThe subject. The interaction of modern national legal systems and the international legal system is still the most controversial legal phenomenon. An exclusively national approach to solving issues of the general theory of international law could not and cannot justify expectations and close the need for legal comprehension. The situation is aggravated by the fact that, at the level of universal international law, the solution of issues on the agenda with the help of positive methods of legal regulation, and, consequently, the implementation of the norms of existing international treaties today are criticized, tested and often completely violated. The implementation of the norms of existing international treaties is increasingly faced with attempts to refute their postulates using the "customs" under which those "rules" are veiled. In such conditions, national legal systems may experience an increased "feeling of jealousy" to their sovereignty and try to "close" as much as possible using the principle of non-interference in the internal affairs of the state.Purpose of the study. In such conditions, it is most important to choose the right vector in improving international law, and not order, law based on normative principles. It is important to correctly "choose the key" to harmonizing the will of sovereign states of our time. The article is devoted to the search for a more correct way of developing international law through its interaction, and not counteraction with the national one.Methodology. The research was carried out using a formal legal interpretation of international legal acts, as well as a comparative analysis of Russian and foreign legal literature. Structural and systemic methods are also the backbone of the study. The conclusions of the work are based on dialectical unity and the struggle of opposites, as well as on interacting deduction and induction in relation to legal systems.The main results. The growing trend towards fragmentation of international law leads to a reduction in the base of sources in the universal sphere of international law. The intensification of regionalization and the creation of regional unions of sovereign states is becoming a source of polar processes: on the one hand, supranational control over the observance of international law by states within their legal system increases, on the other hand, natural situations of non-execution of decisions of international judicial bodies arise. Such situations, without a proper assessment of the reasons for the issuance of the international acts of law enforcement themselves, can lead to unfounded criticism. There is an impressive amount of work in the field of correlation between international and national law, as well as in the field of enforcement of decisions of international judicial bodies. Despite this, in the field of practical implementation of the norms of international law, there remains a lack of doctrinal developments. Such a situation will inevitably lead to attempts to create a semblance of a norm, an escalation of confrontation, and an inability to reach agreement on issues on the agenda. The situation at the level of the universal international legal system is aggravating, therefore, the verification of the limits of competence of regional education authorities, in particular of supranational judicial control bodies, becomes even more important.Сonclusions. The author comes to the conclusion that, on the one hand, in the sphere of universal international law, there is a reduction in the base of sources of international law. On the other hand, in the field of regional international integration, on the contrary, the number of sources of international legal regulation is increasing, and the process of their implementation is intensifying. Universal international law based on the principles of the UN Charter is the most qualitative regulator of the field of international public relations. However, at the present stage of development of the international community, regional integration may well come to its aid: through regional interaction, the consolidation of the wills of sovereign states can and should be achieved a legal constructive dialogue on key issues of already universal international law. Using the approaches of national legal regulation exclusively and unilaterally, it is impossible to productively approach issues of international law: neither in the field of creating international organizations of various types, nor in matters of fulfilling obligations under international law. According to the results of the study, it was concluded that only non-confrontational interaction of specialists in the field of international and national (primarily constitutional) law can provide the construction of the most effective model of interaction of these legal systems. This requires a transformation of the basic approaches to the issues of interaction between international and national law. The basic unity of the general theory of law and the specific features of legal systems should be the starting points for doctrinal research of existing legal structures and the practice of their implementation.Выделяются аспекты функционирования международного права, которые отражаются на самом процессе взаимодействия международной и национальной правовых систем. Делается предположение о том, что эффективным способом прогрессивного развития международной правовой системы, испытывающей сейчас серьезную нагрузку, и ее взаимодействия с национальными правовыми системами может стать дальнейшее развитие институтов региональной интеграции. В области международно-правовых стандартов прав и свобод человека констатируется эффективность взаимодействия правовых систем в формате создания соответствующих норм Основного закона государства. Этот вывод порождает правовое обоснование расширения компетенции органа конституционного контроля в области взаимодействия национального и международного права
Определение действительной налоговой обязанности по налогу на доходы физических лиц: анализ правоприменения
Get PDFThe subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual tax liability for personal income tax is only being formed and is unstable. Therefore, the subject of the study of this article is a comprehensive analysis of law enforcement practice in the field of determining the actual tax liability of individuals for personal income tax.Purpose of the study is to dare to solve the enforcement problems that arise when determining the actual tax liability of individuals for personal income tax.The methodology. The authors uses the formally legal interpretation of Russian legislation, comparative analysis of Russian and European literature as regards the determination of a valid tax liability.The main results, scope of application. The authors analyzed the concept of "valid tax liability", and also studied the problems of determining the actual tax liability in the context of the law enforcement practice of the Supreme Court of the Russian Federation. Based on law enforcement practice, the main problems in determining the actual tax liability are highlighted, to which the authors attribute the incorrect qualification of the object of taxation, the incorrect qualification of the nature of the taxpayer's activity and its status, as well as the incorrect determination of the taxpayer's tax base. The article also touches on the main problems in the reimbursement of the amount of overpaid personal income tax.Conclusions. When determining the taxpayer's actual tax obligation to pay personal income tax, the tax authorities are guided by a "pro-budget" goal, seeking to increase the tax base due to incorrect qualification of the taxable object, the status of the taxpayer, or questioning the nature of its activities, which leads to the formation of arrears and forms the composition of an administrative offense.In an effort to restore their violated rights, an honest taxpayer goes to court for protection, where, unfortunately, in the vast majority of cases, they face the formal approach of the courts, which do not reveal either the economic essence of the dispute or properly consider the circumstances of a particular case. Taking into account the above circumstances, the authors draw conclusions about the existence of legal gaps in the system of Russian law in the field of taxation, which they propose to fill by fixing the concept of "valid tax obligation" in the relevant Resolution of the Plenum of the Supreme Court of the Russian Federation. As an example of such replenishment, the authors propose to supplement paragraph 7 of the Resolution of the Plenum of the Supreme Commercial Court of the Russian Federation of October 12, 2006 No. 53 "On the assessment by arbitration courts of the validity of the taxpayer's receipt of tax benefits", indicating the need to establish a valid tax obligation of the taxpayer, including personal income tax.Рассматриваются правовые проблемы, возникающие при определении действительной налоговой обязанности налогоплательщиков по налогу на доходы физических лиц. Анализируется активно формируемая судебная практика, ключевую роль в которой играют акты Судебной коллегии по административным делам Верховного Суда РФ как наиболее компетентного органа, правомочного разрешать данные вопросы.Предлагается закрепить понятие «действительная налоговая обязанность» в профильном постановлении Пленума Верховного Суда РФ, указав судам на необходимость выявлять в каждом конкретном случае экономическую суть отношений по исчислению налога на доходы физических лиц
Цифровая трансформация инструментов управления современными корпорациями: состояние и пути развития
Get PDFThe subject. Digital technologies have been integrated into all aspects of public life, including politics, law, finance, business, education, science, and society. Yet, digitalization exerts an even greater impact on the economy, which should prompt the State, represented by its legislative and executive bodies, to take timely action to ensure the legal regulation of diverse aspects of the digital economy. Digital transformation of the economy has redefined the approaches to the issues of legal capacity, corporate governance and management of business processes. Traditional management mechanisms are no longer competitive, unless used in conjunction with dynamically developing digital technologies.This article explores the issues related to digital legal personality of a corporation (online registration (e-residency) of corporations and the digital footprint that companies leave in public registers), digital corporate governance, and discuss the operation of digital corporations, including networked and decentralized autonomous organizations. The authors distinguish three types of digital corporate governance: remote management (exercised by human individuals), smart management (based on algorithms designed by human engineers), and artificial intelligence (AI) management (that does not require human involvement). Some tools of digital corporation management are illustrated, replacing traditional forms of management of the human cognitive system. Finally, we provide an overview of the operational characteristics of decentralized autonomous organizations.Purpose of the research. This article is devoted to the transformation of management tools for modern corporations in the digital economy. In order to comply with the Russian corporate legislation of the existing digital reality, it is necessary to develop a comprehensive scientific and legal concept of corporate governance, ensuring the balance and protection of the rights and legitimate interests of all participants in corporate relations and others related to corporate relations, as well as increasing the transparency and efficiency of corporations.Methodology. The methodology of this study was based on the following methods of scientific knowledge: general scientific empirical methods (observation (over the course of development of the use of digital technologies in corporate law), comparison (of the effectiveness of the use of digital technologies in corporate law of different countries)); methods of theoretical knowledge (analysis (of advantages and disadvantages of digitalization of individual institutions of corporate law), formal legal method (in the formulation and research of various concepts, determination of their characteristics and classification), theoretical modeling (of the prospects and areas of possible application of digital technologies in corporate law).The main results. Digitalization of corporate management is bound to increase business profitability and improve competitiveness on the market. We believe that in the coming years science will have to tackle the issues of assessing the implications of the introduction of digital technologies, determining technical, economic and legal prerequisites for their implementation, and identifying their limits. In addition, issues related to professional training / retraining of personnel capable of working with modern technologies are of importance.Conclusions. The authors came to the conclusion that the main direction of improving corporate legislation in the context of digitalization is currently the creation and provision of conditions for effective interaction between corporate actors and persons directly associated with them in the digital environment.Развитие и активное внедрение информационных технологий в современную экономику потребовало оценки трансформации сознания цифрового общества. Цифровая трансформация экономики изменила подходы к вопросу правоспособности, управления корпорациями и бизнес-процессами. Традиционные механизмы управления утрачивают свою конкурентоспособность при их использовании в отрыве от динамично развивающихся цифровых технологий.В статье исследуются вопросы, связанные с цифровой правосубъектностью корпорации (онлайн-регистрация корпораций (электронное (цифровое) резидентство корпораций), а также «цифровой отпечаток» компании в публичных реестрах), цифровым корпоративным управлением, а также деятельностью непосредственно цифровых (сетевых или децентрализованных автономных организаций) корпораций. Выделяются три типа цифрового корпоративного управления: дистанционное управление (с участием человека), смарт-управление (по алгоритмам, установленным человеком) и управление искусственным интеллектом (без участия человека). Иллюстрируются отдельные инструменты цифрового управления корпорацией, вытесняющие традиционные формы управления когнитивной системой человека. Раскрываются особенности функционирования децентрализованных автономных организаций
Критерии нормативности интерпретационных правовых актов в российской судебной практике
Get PDFThe subject. The article focuses on the concept of acts which clarify legislation and have normative properties (acts with normative properties, or ANPs). This concept was introduced in Russia’s procedural legislation in 2016 in order to allow such acts to be challenged by way of judicial review. ANPs are different from normative acts and, in accordance with the established doctrinal classification, can be described as interpretational acts.The purpose of the article is to examine the nature of ANPs and the way in which Russia’s courts decide judicial review claims which seek to challenge ANPs.The methodology includes interpretation of Russian procedural legislation and analysis of doctrinal researches on judicial review of ANP. The authors also analyze the materials of the empiric monitoring of judgments in ANP judicial review cases and ascertain the criteria of normativity which are relied upon by Russia’s courts when identifying ANPs and distinguishing between ANPs and other legal acts – primarily, between ANPs and normative acts. The main results, scope of application. The authors describe the drafting defects in the procedural legislation and maintain that the statutory definition of ANP lacks clarity. The authors put forward their own definition of ANP as distinguished from normative acts, on the one hand, and acts that apply legal norms, on the other hand. The authors argue that, in contrast to normative acts, ANPs not only lay down the will of the issuing authority, but also have a knowledge acquisition (cognitive inquiry) component in them. There is a logical and semantic link between the content of an ANP and the norms which are contained in a normative act and are interpreted by the ANP. In contrast to an act of legal application, the validity of an ANP depends not only on the competence of the authority that issued the ANP, but also on the validity of the normative act interpreted by the ANP. Further, acts of legal application, but not ANPs, establish a logical correspondence between individual objects and the general concepts used in legal norms.The authors also analyze the doctrinal works on judicial review of ANP. The scholars who criticize the introduction of this procedure in the legislation believe the concept of ANP to be superfluous for various reasons and argue that ANPs are either non-normative acts or defective normative acts. The authors of this article, however, maintain that the scholars who criticize the concept of ANP do not take into account the special nature of ANP normativity – i.e., normativity of interpretational acts. The authors put forward a hypothesis regarding the way in which courts are likely to treat ANP judicial review cases, describe the materials of the empiric monitoring, and then provide the statistical result of the said monitoring.Conclusions. The analysis of the content of judicial acts allowed the authors to identify five types of interpretational collisions between the original legislative norm and its interpretation (clarification) in an ANP. The reasoning of the courts was analyzed to reconstruct the criteria used by the courts to establish whether a challenged legal act has normative properties. The authors identified that the courts consider that there are two ways in which an ANP can acquire normative properties: either through the expression of the will of the issuing authority or through actual application of an ANP. The authors describe the criteria of both types of ANP.The authors conclude the article with the description of the main problems revealed during the monitoring and propose their possible solutions.Анализируется практика применения российскими судами норм об оспаривании актов, содержащих разъяснения законодательства и обладающих нормативными свойствами. Выявляются юридико-технические дефекты соответствующих норм, отмечается неясность данного легального понятия. Указывается, что данные акты отличаются от нормативных и подпадают под доктринальное понятие интерпретационных актов. Предлагается авторское понимание интерпретационных актов в сравнении с нормативными и правоприменительными. На основе анализа судебных решений предлагается типология интерпретационных коллизий и аргументов в пользу удовлетворения административного иска или отказа в нем, выявляются используемые судами критерии нормативности интерпретационных актов. Раскрываются основные проблемы правоприменения и возможные пути их решения
Фискальные аспекты государственной политики по защите и поощрению капиталовложений
Get PDFThe subject. The institution of investing in the Russian Federation is determined by the set of economic and legal reformations. That is why discussions and debates about the necessity of creating of the investment code, unification of existing rules of investment activity regulation still exist. It is also necessary to form and systemise a kind of a common registry of state support measures and it is also necessary to control the provision of state support. Russian science studies legal regulation of state support of business subjects only in specific ways. Despite the plenty of works on the topic of legal regulation of activity of small and medium-sized businesses, this field of legislation is not developed enough to give an opportunity to conduct complex researches of theoretical and practical aspects relating to exclusively legal and financial framework of state support of the investment activity. In this article we detect and reveal general problems connected to introducing of tax frameworks of state support of promotion of investments in the conditions of existing Russian legislation. In the context of this article we show the analysis of novelties related to egal regulation of tax instrument of state support of investments. Theoretical importance of this article lies in suggestions on improving of this field of national legislation.This research is aimed at theoretical realising of legal regulations of current measures on performing of tax policy while implementing Act on investments.The methodology. The basic method of research of mentioned problems is a formal legal one. There are some problems in the process of investing based on the Agreement on protection and promotion of investment. With the help of this method these problems were examined taking into consideration the implementing tax policy in this field of entrepreneurship.The main results. Several legal problems are revealed and specified in this article. Authors prove their own point of view which consists of idea of detailed theoretical elaboration of the problematics in order to implement a framework of Agreement on protection and promotion of investment successfully, given that it is necessary to enact the list of bylaws by the Government of the Russian Federation and to create an impeccable software.Conclusions. Authors suggest measures for improving of legal regulations of current investment legislation and tax and fees legislations. It is crucial to point out that such issues as a procedure of entering into agreements (including the procedure of holding a tender within public project initiative) and common requirements to them; standard form of an agreement; the procedure of monitoring of realisation stages of an investment project (in relation to which the Agreement on protection and promotion of investment was signed); the procedure of keeping of a register of such Agreements; the procedure of the identifying of the level of the compensation of spendings needed for the project’s realisation and as well as spendings on payments of credits and loans’ interests, coupon payments from the bonded loan and etc. From the point of view of the legal regulation’s systematisation the complex law institution has been formed, and it contains principles and rules of both public and private law. The complexity of legal relationship, appearing in the process of investing, requires to take into account public and private interests, and moreover it conditions the necessity of intersectoral legal regulation. Combining diverse legal means provided for in the context of legal regulation of budgetary and tax relationships public legal entities in order to achieve a maximum effect can provide the stimulation of growth of investment which is able to become a booster for economic growth of the state.Представлены результаты комплексного исследования проблем, обусловленных вступлением в силу закона о защите и поощрении капиталовложений и реализуемой фискальной политикой в данной сфере. Исследованы теоретические и практические проблемы осуществления фискальной политики, связанной с реализацией заключения соглашений о защите и поощрении капиталовложений. На основе проведенного исследования выявлены перспективы развития правового регулирования правоотношений, связанных с проводимой фискальной политикой государства в сфере инвестиционной деятельности. Представлены предложения по совершенствованию законодательства в данной сфере