Law Enforcement Review / Правоприменение
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Развитие казначейского сопровождения бюджетных средств: проблемы и перспективы
Get PDFThe subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice regulating the process of treasury management of budgetary funds. This article also analyzes the experience of legal regulation of the mechanism of treasury management of budgetary funds during public procurement, examines the gaps in budget legislation directly related to the topic under consideration.The purpose of this article is to consider the problems and prospects of the development of the Institute of the Federal Treasury in the Russian Federation. The reason for this study was multiple scientific discussions, which caused an ambiguous reaction from the legal community of Russia. The gaps in the budget legislation directly related to the topic under consideration are considered.The methodology. 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 treasury management of budget funds.The main results. A number of issues related to the chosen topic were considered. First of all, it is necessary to understand how the legal regulation of treasury management of budgetary funds is carried out. The form of legal regulation of treasury management differed from other forms and instruments of control the norms on treasury management were established annually by the federal law on the federal budget and acts of the Russian Government, Russian Ministry of Finance and the Federal Treasury adopted in pursuance of this federal law. Secondly, it is worth noting how the procedure for treasury management of budgetary funds during public procurement is built. The mechanism of treasury management provides for operations on personal accounts opened in the Federal Treasury with funds received from the relevant budget in the form of subsidies and budget investments, as well as funds directed to the execution of government contracts, contracts, the sourceof financing of which is the budget of the budgetary system of the Russian Federation. Thirdly, it is necessary to understand what prospects the institute of treasury management of public procurement has. Trends in the development of the institute of treasury management show that quantitative parameters will grow, including due to the use of "extended" treasury management and due to the spread of technological solutions to the level of subjects of the Russian Federation and municipalities.Conclusions. Treasury management of budgetary funds during public procurement is a new institution of budget law, a comprehensive budgetary and legal instrument of public administration, which is used at the stage of budget execution for expenditures to exercise financial control over the public procurement, contracts with legal entities and sole proprietors who are not participants in the budget process. In addition, treasury management is a tool with sufficient elasticity and relative "versatility". At its core, it allows you to strengthen control over the targeted and effective use of budget funds, ensure transparency and openness of procurement procedures and execution of state contracts; reduce unscrupulous suppliers in the chain of co-executors while ensuring proper execution of the state contract; increase financial discipline of the parties to the contract. It is also worth noting that treasury management minimizes some of the risks inherent in the use process. This institution should be considered as a system element in a larger mechanism of budget monitoring.На 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 казначейского сопровождения бюджетных средств. Выявляются пробелы и несовершенства в бюджетном праве в части регулирования отношений, связанных с казначейским сопровождением, высказываются предложения по совершенствованию законодательства и правоприменительной практики, направленные на устранение выявленных противоречий
Новейшие тенденции европейского регулирования водородной энергетики в контексте обеспечения российских интересов
Get PDFThe subject of research is the dynamic change in the regulatory and legal framework of the EU and its Member States in the field of energy, in particular, concerning the regulation of hydrogen projects.The purpose of the study is to propose a response from the Russian side to the measures taken by Europe.Methodology. The research methods include both theoretical (analysis, synthesis, deduction, induction, analogy) and special legal methods of cognition (formal legal and comparative legal).The main results and the scope of the study. The European Union initiated a comprehensive development of the energy sector within the framework of the European Green Deal: the emphasis on certain sectors is no longer placed. At the same time, there is a growing interest in hydrogen projects, which are facing the problem of absence of large-scale regulation and the difficulty of resolving financing issues. In contrast to neighboring countries, the German experience in hydrogen regulation has proved to be successful and closest to Russian interests. New energy (primarily hydrogen) markets in the EU are awaiting supranational regulation. Germany’s technical readiness has allowed it to quickly form the rules of the game in the emerging hydrogen network market, which should suit the Russian side in terms of tariffs and access. The EU is effectively adopting new documents and acts aimed at greater integration of various energy sectors within the Union and “discarding” traditional energy and its actors. The rapid development of the law reduces the chances of successful implementation of projects with the participation of non-EU member states.Conclusions. In the near future, in particular, on the eve of the emergence of hydrogen regulation at the EU level, Russia should reconsider the approaches to organizing the national energy policy and pay more attention to integration development. The opposite will entail economic losses and deprive the Russian side of competitive advantages and leverage. The study of the material can affect the improvement of energy legislation and business processes with the participation of third countries (for example, Russia), as well as their companies, interacting with the EU: for example, “Gazprom” Group is already considering various options for realizing hydrogen projects in Europe. Moreover, the EU experience can be useful for unlocking the energy potential of the Eurasian Economic Union. Separately, countries should consider the quantitative criterion and the phenomenon of 27 EU “heads” (by the number of member states), comprehensively improving energy orders at various levels, despite sometimes arising internal contradictions.Энергетическая политика Европейского Союза (ЕС) исследуется в части поэтапного оформления низкоуглеродной политики, одной из составных элементов которой станет водородное топливо. Изучается новейшая инициатива ЕС – Стратегия ЕС по водороду, предвосхищающая энергетический переход и появление соответствующего регулирования, а также опыт реализации водородных проектов в Германии. Делаются выводы, что немецкий подход оказался передовым и наиболее отвечающим интересам России, что позволит успешно реализовывать совместные международные проекты; однако в ближайшее время ввиду отсутствия определенности относительно содержания будущего водородного регулирования на уровне ЕС (в частности, возможного перекрестного финансирования газовыми участниками водородного рынка) Россия должна пересмотреть подходы к организации национальной энергетической политики и уделить больше внимания интеграционному развитию на разных уровнях, в противном случае лишит себя конкурентных преимуществ и рычагов давления
Административные споры как неотъемлемый элемент современной правовой системы Российской Федерации
Get PDFThe subject. The article is devoted to the study of a wide variety of administrative disputes arising in the Russian legal system, but insufficiently studied by domestic administrative legal science.The purpose of the article is scientific substantiation of the concept, key elements and system of administrative disputes in the Russian Federation, identification of the constitutional foundations for the development of the institute of administrative disputes and proceedings for the resolution of administrative disputes.The methodology of research includes formal logic and systemic approach as well as legal-dogmatic method, method of interpretation of legal norms, method of comparative jurisprudence.The main results, scope of application. An administrative dispute is proposed to be understood as a documented disagreement of a subject of administrative or administrative-procedural legal relations with the decision, action or inaction of a public administration body (official) or another entity implementing or assisting in the implementation of administrative public functions which, in the opinion of the applicant of the dispute violates, infringes or encumbers his subjective right. Such disagreement is addressed to the competent authority (authorized official) of the public administration or the competent court (authorized judge) in order to resolve this disagreement in a special extrajudicial or judicial administrative procedure. The key elements that make it possible to characterize an administrative dispute are: 1) the objects; 2) the matter; 3) the purposefulness of the administrative dispute. The connecting link between the presented elements of an administrative dispute is the subjective right of participants in administrative and administrative-procedural legal relations, or to put it another way – subjective law arising from administrative and administrative-procedural legal relations, which is understood as a collective category combining such a well-known legal structure as "rights, freedoms, legitimate interests", as well as individual elements of the administrative-legal status of the applicant of the dispute, established by the administrative-procedural law, which require extra-judicial or judicial protection in an administrative dispute (first of all, procedural guarantees of innocence and good faith).Conclusions. Administrative disputes primarily arise from administrative and administrative-procedural legal relations that develop during the implementation of administrative public functions by specialized public authorities and authorized organizations, which in a generalized form are proposed to be called public administration bodies. In some cases, administrative disputes arise from administrative and administrative-procedural legal relations in which public administration bodies and their officials do not participate. These administrative disputes arise in connection with the provision of assistance to the public administration in the performance of its administrative public functions.Исследуются административные споры, возникающие в российской правовой системе, однако остающиеся недостаточно изученными отечественной административно-правовой наукой. Учитывая опыт зарубежной доктрины административных споров и опираясь на передовые разработки отечественной административно-правовой науки, в частности используя функциональный подход к пониманию современной системы административных правоотношений, проводится комплексный анализ норм Конституции РФ, устанавливающих основы разрешения административных споров в отечественной правовой системе, а также административно-процессуального законодательства Российской Федерации, сформировавшегося под воздействием данных конституционных норм. В результате проведенного анализа сформулировано определение и предложена теоретическая конструкция административного спора, позволяющая отграничить данные споры от правовых споров, имеющих частноправовой характер, а также иных правовых споров, возникающих в отечественной правовой системе. В целях систематизации административных споров проведено их категорирование с использованием специальных оценочных критериев
Единая система публичной власти: дискуссионные аспекты нормативной регламентации
Get PDFThe subject of this study is the legal regulation of the unified system of public authority in the Russian Federation. Its purpose is to determine the theoretical approaches and practice of legislative regulation of a unified system of public authority, which is unfolding after the adoption of amendments to the text of the Constitution of the Russian Federation in 2020. The main hypothesis, which authors propose is that there is a contradiction between the norms of the acts, governing organization and activities of public authorities, and those norms in their relationship with the constitutional norms governing the relevant relations. In the course of the work, the authors used both general research methods, including methods of analysis and synthesis, as well as field-specific ones, including the formal legal method. The authors believe that the difficulties in reflecting public authority in normative regulation lie primarily in the fact that neither in Soviet legal research, nor in the current Russian legal thought, issues of public authority have been considered meaningfully and in detail. Its content and structure do not have a clear, complete doctrinal understanding. Foreign experience, however, shows that such a clear understanding at the theoretical level is absent in foreign jurisdictions either.Дается характеристика теоретических подходов и практики законодательного регулирования единой системы публичной власти, разворачивающейся после принятия поправок в текст Конституции РФ в 2020 г. По мнению авторов, в текущем законодательстве присутствуют как проблемы отражения целевого характера формирования единой системы публичной власти, вызванные, в том числе, спецификой конституционноправового статуса местного самоуправления, так и сложности, связанные с законодательным отражением конструкции публичной власти и ее элементов. Авторы полагают необходимым для законодателя более внимательно осуществлять связанное правовое регулирование, обеспечивая непротиворечивость положений новых нормативных актов, принимаемых в развитие положений Основного закона государства
Риски и угрозы как системообразующие категории государственного контроля (надзора)
Get PDFThe subject. The key characteristics of risks and threats in state control context are researched comprehensively.The purpose of the article is to confirm or disprove hypothesis that threats and risks should be the basis for determining the content of other elements of the system of state control and supervision.The methodology. The authors use the formal legal interpretation of normative acts, as well as systemic approach and analysis of philosophical literature, concepts of the security the-ory and monographs in different branches of law.The main results, scope of application. The relationship between the concepts of "threats" and "risks" is determined, and their author's definitions are proposed. A threat in control and supervisory activities is a set of events or acts that cause or are capable of causing damage to socially significant values. Risks are such threats to socially significant values, which are expressed in the actions of participants of social relations. Risks are associated with an incorrect assessment of the objective situation and can lead to harm with varying degrees of probability. The categories "risk" (in the negative aspect) and "threat" highlight two facets of the same entity. When describing malicious phenomena as threats, attention is focused on the possibility of causing harm as an integral attribute of such phenomena. Understanding them as risks allows us to give a quantitative description of the probability of occurrence of harmful consequences of the impact of a particular act on the protected object. Problems are identified in the reflection of the essential characteristics of risks and threats in the current legislation on state control (supervision) and in the new Federal Law of 31.07.2020 No. 248-FZ "On State Control (Supervision) and Municipal Control in the Russian Federation". The analysis of the Russian legislation shows that there is no comprehensive approach to fixing the essential characteristics of threats and risks, which are aimed at minimizing the control and supervisory activities. New Russian Law No. 248-FZ of 31.07.2020 also demonstrates that the legislator does not have a systematic approach to identifying risks and other threats and therefore effective measures to counteract their implementation through control and supervisory activities are not determined. The scientific substantiation of the characteristics of risks and threats in general allows both to enrich the theory of public control, and to improve the legislation on control and supervisory activities, as well as to increase the effectiveness of the protection of public interests in the process of its application.Conclusions. The key nature of threats and risks for determining other elements of the sys-tem of state control and supervision is substantiated The use of the term “threat" is preferred because of its more universal nature. Threats determines both the goals and principles of control and supervisory activities in any area, as well as its forms and methods.Обосновывается ключевой характер угроз и рисков для определения целей, форм и методов организации и осуществления контрольно-надзорной деятельности. На основе анализа нормативных актов, а также научных источников по теории безопасности и различным отраслям права определяется соотношение понятий «угрозы» и «риски», предлагаются их авторские определения. Выявляются проблемы в отражении сущностных характеристик рисков и угроз в действующем законодательстве о государственном контроле (надзоре) и в новом Федеральном законе от 31 июля 2020 г. № 248-ФЗ «О государственном контроле (надзоре) и муниципальном контроле в Российской Федерации»
Пределы ограничения прав и свобод человека при обеспечении безопасности (постановка проблемы)
Get PDFThe subject. The world faced a coronavirus pandemic in 2020. Many states, including Russia, adopted harsh measures that were largely based on restricting human rights and freedoms in an effort to counter pandemic spread. Inter-State borders were closed, restrictions were imposed on the operation of public catering organizations and the holding of sports and entertainment events was suspended, some of the fundamental rights were heavily con-strained. This resulted in the growth of public disaffection, falling of incomes and a worsening of the overall economic environment. As a result, the problem of the permissibility of restrictions of human rights and freedoms for the sake of public security, as well as the requirements for such restrictions, had once again become relevant.The purpose of the article is, firstly, to learn what is the concept of “freedom” nowadays, to define the conditions and principles of application the permissible restrictions on human rights and freedoms, their aims and purpose. The authors dare to analyze the laws and regulations establishing the possibility of restricting human rights and freedoms and to give a description of the procedure for imposing restrictions in situations of greater danger.The methodology of research includes formal legal interpretation of legal acts, systemic approach to cognition of social relations, analysis and synthesis.The main results, scope of application. The definition and concept of freedom, its limited character, the regulation of the possibility of its restriction for the purpose of protecting society have been studied and defined. Russian and international legislation on the restriction of human rights and freedoms has been analyzed. The principles on the basis of which it is permissible to restrict human rights and freedoms have been identified. The principle of the inadmissibility of restrictions on all rights and freedoms; the adequacy of the imposed restrictive measures to the existing threat; the principle of economic efficiency; the principle of detailed regulation of the imposed restrictions are among them. It has been found out that there is a threat of establishing tyranny with arbitrary restrictions on human rights and freedoms.Conclusions. In today’s world, the restriction of human rights and freedoms should be considered as a necessary measure to ensure the security of the individuals and of society as a whole, especially in the situations of a great danger to public interests. At the same time, the imposing restrictions should be strictly regulated and, moreover, possible abuses should be avoided in order to minimize the negative consequences and avoid establishing totalitarian regime.Рассмотрено содержание понятия «свобода», определены условия, при которых ограничения прав и свобод человека можно считать допустимыми, их цели и задачи, принципы и пределы установления таких ограничений. Проведен анализ нормативных правовых актов, устанавливающих возможность ограничения прав и свобод человека, описан порядок введения ограничений в ситуациях повышенной опасности. Сделан вывод, что в современном мире ограничение прав и свобод человека допускается как необходимая мера, которая позволяет обеспечивать безопасность как отдельно взятого человека, так и общества в целом, что наглядно проявляется в критических ситуациях, при этом вводимые ограничения следует жестко регулировать и не допускать возможных злоупотреблений в этой сфере для минимизации негативных последствий и избежания угрозы установления тоталитаризма
Конституционно-правовой конфликт о доверии Правительству Российской Федерации в контексте конституционной реформы 2020 г.
Get PDFThe subject. The article is devoted to constitutional conflict about distrust to the Government of the Russian Federation and constitutional norms that regulated such conflict and were changed during the constitutional reform in 2020. The author analyzes such transformation in legal regulation and try to find causes for this changes. And also the author provides a constitutional-conflict diagnostic of new constitutional norms to identify conflictogens.Purposes of the paper are to find a legal reasons for transformation of constitutional norms about distrust to the Russian Government and to prevent an appearance in future long term of serious constitutional conflict by finding its conflictogens.The methodology of the study includes a new methodology of a constitutional legal science – constitutional-conflict diagnostic. The constitutional-conflict diagnostic is a system of consistently applied scientific methods, legal principles and presumptions aimed at obtaining information about the constitutional conflict and the constitutional-legal methods of its prevention and resolution. The constitutional-conflict diagnostic includes group of methods: dialectical and systemic methods, as well as structural and functional method; a group of private-scientific methods (historical, methods of formal logic: analysis, comparison). The formal-legal, comparative legal methods and a method of modeling of legal consequences are also used.The main results and scope of their application. The constitutional reform of 2020 year complicated the procedure for resolving the constitutional conflict of trust to the government and introduced a subject-status misbalance in part 4 of Article 117 of the Russian Constitution, expressed in the unmotivated and unjustified possibility of the president to had no activities for resolving such conflict.Legal modeling of the simultaneous implementation of the provisions of parts 3 and 4 of Article 117 of the Russian Constitution revealed the possibility of alternating procedures for expressing trust and denying in confidence to the government, which was absent before the constitutional reform.From a formal legal point of view and a conflictological approach, the amendments to Part 4 of Article 117 of the Constitution of the Russian Federation cannot be explained, and they are a certain «opportunistic maneuver» to the Russian Parliament.Рассматривается конституционная трансформация процедур выражения недоверия Правительству РФ и отказа ему в доверии со стороны Государственной Думы, которая была осуществлена в ходе конституционной реформы 2020 г. Анализируются причины и предпосылки соответствующих конституционных поправок, а также проводится их конституционно-конфликтная диагностика на предмет выявления конфликтогенов
Трансформация правового регулирования налоговых отношений в условиях цифровой экономики
Get PDFThe subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.Рассматривается трансформация правового регулирования налоговых отношений в условиях цифровой экономики. Актуальной научной задачей объявляется выработка методологической позиции относительно направлений реформирования национального налогового законодательства и международной налоговой доктрины Российской Федерации в условиях цифровой трансформации общественных отношений. По итогам исследования делается вывод о необходимости обеспечения соблюдения фискальных интересов государства, что требует трансформации сущностных подходов к правовому регулированию налоговых отношений как в контексте определения надлежащих правовых форм для регламентации налоговой базы, облагаемой в России, в условиях формирующегося цифрового уклада экономики, так и для воздействия на международную налоговую политику с целью использования всех преимуществ, предоставляемых международной налоговой кооперацией, и нейтрализации угроз, вызываемых международной налоговой конкуренцией. В этой связи предлагается предусмотреть специальные правила исчисления и уплаты налога на прибыль иностранных цифровых компаний и параллельно расширять меры налогового стимулирования российских компаний
Образование на территории Российской Федерации постоянного представительства сервисного типа при выполнении научно-исследовательских работ иностранными специалистами
Get PDFThe subject. The author examines the criteria of creation of service permanent establishment (PE) in Russia and possibility of creation of this type of PE in providing R&D services in Russia by foreign specialists.The aim of the paper is to confirm or refute the hypothesis that the provision of R&D ser-vices by foreign specialists in Russia creates a service permanent establishment. The author also analyzes the current science legislation of Russia and suggests ways of its improvement to reduce tax risks.The methodology. The author used general scientific dialectical method of scientific knowledge, the formal-logical method, in particular analysis and synthesis in examining criteria of creation of service permanent establishment. The author also uses a systematic method and a simulation method to establish the relationship between the science legislation and tax legislation.The main results. The activity of foreign scientific specialists in Russia potentially originates the risk of creation of a permanent establishment on the territory of the Russia for the foreign organization, which sent that specialist to provide the relevant services. However, when comparing the international and domestic law enforcement approach, the author revealed a feature of the latter, which consists in applying the criteria of the physical type of permanent establishment to a service permanent establishment, which in turn gives rise to legal uncertainty and the risk of double taxation in some situations. There is no relevant judicial practice on the topic. Budgetary scientific organizations have a certain priority over commercial scientific organizations when involving foreign specialists in R&D activities in Russia.Conclusions. The criteria for the creation of service permanent establishment (including the provision of R&D services) in domestic practice have an ambiguous, evaluative interpretation. However, the risks of discretion in assessing the criteria for creation of service permanent establishment can be eliminated by clarifying these criteria in the Tax Code of the Russian Federation. Amendments to the science legislation can also eliminate above and fore-going risks.Проводится анализ понятия «постоянное представительство сервисного типа» в отечественном и международном законодательстве; рассматривается вопрос о возможности образования постоянного представительства иностранной организации на территории России при оказании услуг в области научно-исследовательских работ в России иностранными специалистами. Делается вывод, что беспрепятственное оказание услуг в области научно-исследовательских работ в России иностранными специалистами возможно для коммерческих организаций, самостоятельно финансирующих такие исследования. При этом бюджетные и коммерческие научные организации сегодня находятся в неравном положении при привлечении на работу иностранных научных специалистов, в связи с чем необходимо внесение изменений в отдельные законодательные акты для обеспечения равных прав указанных субъектов в привлечении иностранной рабочей силы. Риски образования постоянного представительства во многом связаны с подходом правоприменительных органов и судов к толкованию отдельных положений Налогового кодекса РФ и международных налоговых актов
Налогообложение доходов физических лиц в контексте проблем социальной справедливости
Get PDFThe subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that could be received in specific economic conditions. Second, income tax allows to maximize the implementation of the basic principles of taxation - universality and uniformity. In recent decades, national regimes of personal income taxation regimes have been actively developed both in foreign countries and in Russia.Purpose of the study. The article shows the results of analysis of the framework of personal income taxation in the Russian Federation in the context of the principle of the social fairness. Dealing with selected provisions of the national legislation of European countries and Russia the article shows that elements of progressive taxation can be applied only in particular aspects. The proposals of taxation of rich taxpayers are also brought into light. Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research,The main results. After studying the European experience of personal income taxation the authors come to the conclusion that some of the ideas described can be transferred to the Russian tax legislation, but this should be done with caution. It is not necessary to introduce a progressive tax system in its pure form in the Russian Federation, but it is worth considering options for switching to a dualistic system. The authors believe that the elements of borrowing foreign experience should be aimed rather at a fair distribution of benefits, for example, through rules that fix tax benefits.Conclusions. The following proposals can be formulated to improve the legal regulation of personal income taxation in the Russian Federation: the distinction between taxation of taxpayers with ultra-high incomes and those with minimal incomes should be based not on the income criterion, but on the expenditure criterion; to establish a non-taxable minimum in the amount of the minimum wage, which will ensure tax fairness for taxpayers with lower-average incomes; to review the criteria of taxation of luxury vehicles, raising the border separating the mass and premium segments of the Russian car market by at least two times - up to 6 million rubles. The best solution would be to abolish the vehicle tax and impose an increased excise tax on fuel and lubricants for personal transport.Рассматривается правовое регулирование налогообложения доходов физических лиц в Российской Федерации в контексте проблем социальной справедливости. На основании сравнительного анализа опыта стран ЕС и ОЭСР делается вывод о том, что элементы заимствования зарубежного опыта должны быть нацелены скорее на справедливое распределение благ, например с помощью норм, закрепляющих налоговые льготы. Ставки налога должны быть максимально эффективными, обеспечивать принципы определенности и справедливости налогообложения. Кроме того, результаты сравнительного анализа опыта государств - членов ЕС показывают неэффективность прогрессивной шкалы подоходного налогообложения как инструмента борьбы с социальным неравенством. По итогам исследования сделан вывод о том, что за основу разграничения налогообложения налогоплательщиков со сверхвысокими доходами и с минимальными доходами необходимо взять не критерий дохода, а критерий расходов