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Элементы прогрессивного налогообложения доходов физических лиц в контексте принципа прямых и обратных связей
Get PDFThe idea of progressive tax scale in Russia received a fundamentally new development in 2020. 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 considers the elements of progressive taxation of personal income in the context of the principle of direct and inverse relations. 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. The establishment of a classical progressive system in the Russian Federation will encourage a change in the model of behavior of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will apply personal income tax evasion schemes. In addition, the results of a comparative analysis of the experience of the EU Member States show the ineffectiveness of the progressive income tax scale as a tool to combat social inequality. The comparison provided in the research also examines the problems of proportional and progressive taxation in the context of the principle of equity. In the context of the practice of applying progressive taxation, the experience of foreign countries is studied. Based on foreign experience, it can be concluded that the introduction of family taxation would require a fundamental change in the basis of income taxation in the Russian Federation, as well as would entail discrimination of taxpayers in terms of registered and civil marriage and abuse in order to extract tax benefits. The authors conclude that a more appropriate option for taking into account family circumstances is the widespread use of tax deductions. Since Russian legislation does not establish poverty criteria, personal income tax is levied even on income in the amount of the subsistence minimum. This also does not correspond to the principle of social justice, because in the absence of such criteria, poverty cannot be considered a basis for tax exemption. Thus, the establishment of a classical progressive system in the Russian Federation will encourage a change in the model of behavior of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will apply personal income tax evasion schemes. We believe that in the context of the principle of equity, the essence of progressive taxation is not the establishment of several tax rates and is not determined by the number of tax deductions that can be granted only to a small number of persons, including wealthy taxpayers, but that it reflects the ability of a person to pay tax. In our opinion, this ability should be guaranteed by the exemption from taxation of the minimum amount of income (minimum wage). Сonclusions. According to the results of the study, it is concluded that the establishment of a classical progressive system in the Russian Federation will encourage a change in the behavior model of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will use personal income tax evasion schemes. In addition, the results of a comparative analysis of the experience of the EU member States show the ineffectiveness of the progressive income tax scale as a tool to combat social inequality. It is proposed to apply only elements of progressive taxation when reforming the Russian tax regime for individuals, namely, to establish a nontaxable minimum in the amount of the minimum wage, which will ensure tax fairness for taxpayers with lower-average incomes. В статье рассматриваются элементы прогрессивного налогообложения доходов физических лиц в контексте принципа прямых и обратных связей. В 2020 г. принципиально новое развитие получила идея введения в России прогрессивной шкалы налогообложения. Также в сравнении рассматриваются проблемы пропорционального и прогрессивного налогообложения в контексте принципа прямых и обратных связей. В контексте исследования практики применения прогрессивного налогообложения исследован опыт зарубежных стран. Авторы приходят к выводу о том, что установление классической прогрессивной системы в Российской Федерации будет побуждать к изменению модели поведения как лиц, которые имеют возможность увеличения своего дохода, но не намерены этого делать вследствие снижения номинального прироста оплаты труда, так и лиц, которые ранее декларировали доходы в полном объеме, но при изменении модели налогообложения будут применять схемы уклонения от уплаты НДФЛ. По итогам исследования сделан вывод о том, что установление классической прогрессивной системы в Российской Федерации будет побуждать к изменению модели поведения как лиц, которые имеют возможность увеличения своего дохода, но не намерены этого делать вследствие снижения номинального прироста оплаты труда, так и лиц, которые ранее декларировали доходы в полном объеме, но при изменении модели налогообложения будут применять схемы уклонения от уплаты НДФЛ. Кроме того, результаты сравнительного анализа опыта государств – членов ЕС показывают неэффективность прогрессивной шкалы подоходного налогообложения как инструмента борьбы с социальным неравенством. Предлагается при реформировании российского режима налогообложения физических лиц применять лишь элементы прогрессивного налогообложения, а именно установить необлагаемый минимум в размере МРОТ, который обеспечит справедливость налогообложения для налогоплательщиков с уровнем доходов ниже среднего
Форма государства в историко-правовых исследованиях советского периода
Get PDFThe subject of the article is the application of the concept of the form of state in the Soviet historical and legal science.The purpose of the research is to confirm or disprove the hypothesis that the understanding of the form of the state in the Soviet history of law was not discrete, it changed under the influence of political transformations and had a significant impact on the modern theory of the state.The methodology. The method of periodization was used to highlight the Soviet period of historical and legal science, the chronological method was used to determine the upper and lower boundaries of the Soviet period. The narrative method made it possible to describe the historiographic process. The historical-comparative method was required to compare individual concepts.Results, scope of application. The concept of the form of the state that was used in the historical and legal science of the Soviet period has been determined. The form of the state in Soviet science included two elements initially: the form of government and the form of statehood. The third element has been added since the 1960s – the political regime. The institutionalization of the history of state and law as a science took place by the end of the 1940s. While historians of the old school were working, the main topics included the early stages of the development of the state. Then after the change of generations the priority place was taken by the problems of the Soviet state. By the end of the Soviet period a more harmonious allocation of topics had developed. In Soviet historical and legal science the form of the state of the pre-revolutionary and Soviet periods was considered separately. The form of government of the Russian state in the pre-revolutionary period was defined as a monarchy. Several types of monarchy were distinguished: early feudal, estate-representative, absolute. The republican form of government was recognized for the Soviet state. Its class and social essence changed with the development of socialism. Organizational forms changed accordingly. When studying the polity, the main attention was paid to the federation. Its complex origin was noted, because the Russian Federation (RSFSR) was part of the federation of the USSR. The Soviet federations were built according to the nationalterritorial principle. The issue of the constituent entities of the Russian Federation remained debatable. Most researchers considered the RSFSR a state with autonomous entities. The development of the territory of the state as a whole has hardly been studied. Major administrative-territorial reforms carried out in the 1920s-1930s were considered in isolation from national-territorial construction. Generalized works on the territorial development of the state appeared only at the end of the Soviet period. Issues of the political regime of the feudal and bourgeois state were addressed in the study of direct democracy in the ancient Russian state, estate representative bodies, state power during the period of absolutism. Political liberalization was noted during the bourgeois reforms of the second half of the 19th – early 20th centuries. The democratic nature of the Soviet political regime was not questioned, therefore, the problems indicating trouble, crisis phenomena in the Soviet state were not identified.Conclusions. The understanding of elements of form of the state in the Soviet history of law was expanding. It changed in accordance with the changes in the Soviet governance. The main approaches to understanding the form of the state are accepted by contemporary Russian science.Показано, как форма государства изучалась в истории права советского периода. Установлено, что первоначально в советской науке в форму государства включали два элемента: форму правления и форму государственного устройства; с 1960-х гг. добавился третий элемент – политический режим. Констатируется различие в подходах к рассмотрению в советской историко-правовой науке формы государства в дореволюционный и советский периоды. Фиксируется, что при изучении государственного устройства основное внимание уделялось федерации, отмечалась ее сложная природа; велись споры о субъектах, входивших в состав РСФСР; проблема политического режима отдельно не выделялась, но затрагивалась при изучении государственной власти и управления
Пандемия коронавируса как основание ограничения прав и свобод человека
Get PDFThe subject. The article analyzes the phenomenon of the COVID-19 pandemic and its impact on the human rights and freedoms. It emphasizes that some information about the corona-virus infection was available several decades ago. At the same time, the specialists unfortunately weren’t ready for the possible mutation of this virus, which has now exposed a large-scales threat to the population of the whole world.The purpose of the article is to identify the problems of the implementation of the citizens’ rights and offer proposals for improving the Russian and Belarusian legislation and the practice of its implementation in the field of combating the coronavirus infection.The methodology. The authors take into account the practice of the European Court of Hu-man Rights and the constitutional control bodies of Russia and foreign countries. They make a conclusion on the legitimacy and necessity of the taken restrictive measures. The article is based on the dialectical method, as well as at the logical, historical, systemic methods. Methods of analysis and synthesis were of particular importance. The authors have applied the functional method to research the main areas for ensuring a reasonable balance of private (individual) and public interests.The main results, scope of application. Modern constitutions, including the Russian and the Belarusian ones, contains the most important principles of the rule of law, enshrine human rights and freedoms as the highest value. Human rights and freedoms continue to be are at the epicenter of many disputes and discussions. The modern system of rights and freedoms is constantly developing; the legal status of a person receives new content as the human civilization develops and the paradigm of values changes. For example, we see how information technology and other advances affect the scope of rights and freedoms. Rights, freedoms and obligations are interconnected and interdependent. All groups of rights are currently in the field of view of international organizations. The problem of equality, the elimination of discrimination, the restoration of violated rights, the assessment of the limits of the state's invasion in human rights and freedoms continues to be relevant nowadays.The article focuses on the international and national standards for the possible restriction of rights and freedoms in order to protect the health of the population. The international law rules on human rights oblige states to take measures to protect health and provide medical assistance to those in need.Conclusions. One of the constant problems is the relationship between the rights of a particular person and the rights of other persons, group or society as a whole and the state. At the same time, the coronavirus pandemic forced the public authorities to determine the balance of the priority of human rights and freedoms or the protection of the life and health of citizens. The coronavirus pandemic is the factor that affects the content of the legal regulation of relations in the field of human rights and freedoms. The measures taken by the state affect the right to health protection, freedom of movement, the right to education, right to have sport activity, right to work, freedom of assembly and others.The article proposes to inform the population more fully about the measures taken by the state and society in this direction, about the wider use of information technologies, about the possible responsibility for non-compliance with the requirements for the use of per-sonal protective equipment and the self-isolation regime.Предметом исследования являются правоотношения, складывающиеся в условиях пандемии коронавируса COVID-19, в рамках которых возникают основания для ограничений прав и свобод человека и гражданина. Поставлена цель провести анализ динамики развития пандемии коронавируса с позиций ее влияния на права и свободы граждан. Методологической базой исследования является диалектический метод научного познания, а также логический, исторический, системный методы. Особое значение имели методы анализа и синтеза. Применен функциональный метод для исследования основных направлений обеспечения разумного баланса частных (индивидуальных) и публичных интересов. Акцентировано внимание на международных и национальных стандартах возможного ограничения прав и свобод в целях защиты здоровья населения. Внесен ряд предложений по совершенствованию российского и белорусского законодательства и практики его применения в сфере противодействия коронавирусной инфекции
Цифровая валюта: особенности регулирования в Российской Федерации
Get PDFThe subject of research, relevance. The development of digital technologies has an impact on almost all areas of society, including the financial sphere. This is the reason for a serious controversy to develop recently and to continue both at the international and national levels in terms of approaches to their legal regulation. This discussion affects both public law and private law. The emergence of such a phenomenon as digital currencies raises the question of their legalization for legislators of various states. The answer to such a question cannot be found without studying the legal consequences of making such a decision for both individuals and the financial system of the state. The purpose. The article puts forward and substantiates a hypothesis that the choice of legal methods for regulating virtual assets is a matter of legal policy, and not just matter of research in the field of defining virtual assets as objects of law or type of property. As a result, when choosing methods of legal regulation of virtual (digital) assets, not only the impact of these legal entities on legal economic turnover (including such issues as the possibility of using excess generated electricity or taxation issues) should be assessed, but also the risk of stimulating illegal "economic" turnover (turnover of things and services in the Darknet, limited turnover of things, for example, drugs), as well as the impact on the financial system. The methodological basis. Various scientific methods of cognition were used to write the article, including system-structural, formal-logical, comparative-legal and dialectical. The research is based on the principles of interdependence and interconnectedness of social processes. The main results, scope of application. The article examines the main approaches to the regulation of digital currencies, studies the phenomenon of digital currency itself, assesses the circumstances that aroused massive interest and enthusiasm for cryptocurrencies. An analysis of current positive legal material is presented, in particular, the approach to the regulation of digital currency contained in the Russian Federal Law of July 31, 2020 No. 259- FZ "On digital financial assets, digital currency and on amendments to certain legislative acts of the Russian Federation". The main differences between digital currencies and such a legal phenomenon as digital rights (including utilitarian digital rights and digital financial assets) are noted. It is noted that in most Russian scientific works in the field of law devoted to digital currencies, attention is paid to the definition of digital currency as an object of civil rights, the foreign experience of attempts of legal regulation of cryptocurrency is considered, emphasis is placed on the positive aspects of the legalization of cryptocurrency for individuals, the risks of legalization of cryptocurrency for individuals, as well as the tasks of regulators in the digital economy are investigated. In addition, some scientific works are devoted to issues related to the digitalization of the economy and digital security. However, little attention is paid to the consequences of the legalization of digital currencies for the monetary system of the state and the potential risks for the stability of monetary systems. Conclusions. Interest in digital currencies may decrease in following situations. Firstly, if the services provided by payment systems are more efficient, reliable, affordable and cheap for the consumer. Secondly, during the implementation of the central bank digital currency project (in Russian case - the digital ruble), since digital currencies issued by central banks have the advantages of private digital currencies, but are devoid of their disadvantages.В статье исследуются основные подходы к регулированию цифровых валют. Цифровые валюты – многоаспектный феномен, который появился в последнее десятилетие и вызвал продолжающиеся дискуссии о методах правового регулирования цифровых валют. В статье изучается сам феномен цифровой валюты, оцениваются обстоятельства, которые вызвали массовый интерес и увлечение криптовалютами. Представлен анализ актуального позитивно-правового материала, в частности подход к регулированию цифровой валюты, содержащийся в Федеральном законе от 31 июля 2020 г. № 259-ФЗ «О цифровых финансовых активах, цифровой валюте и о внесении изменений в отдельные законодательные акты Российской Федерации». Отмечены основные отличия цифровых валют от такого правового явления, как цифровые права (включая утилитарные цифровые права и цифровые финансовые активы). Делается вывод о том, что интерес к цифровым валютам может понизиться, если, во-первых, услуги, предоставляемые платежными системами, будут более эффективными, надежными, доступными и дешевыми для потребителя, а во-вторых, при реализация проекта цифровой валюты центрального банка, применительно к России – цифрового рубля
Операторы электронных площадок как участники налоговых отношений цифровой эпохи (на примере налога на профессиональный доход)
Get PDFThe subject. The research concerns analysis of legal status of a new participant of tax relations in the digital era - an operator of electronic platform.The purpose of the article is to confirm or disprove hypothesis that operators of electronic platforms are participants of tax relations and their rights and obligations must be described in tax legislation.The research methodology includes an interpretation of tax legislation, other legal acts governing the legal status of operators of electronic platforms, analysis of rights and obligations of other participants of tax relations.The main results and scope of their application. Due to the lack of an unambiguous definition of the legal status of operators of electronic platforms, obstacles are existed in the use of the transactional principle to taxation in case of professional income tax in Russia. Administration of this tax implies a complete absence of tax reporting as well as an unusual moment of the payment of this tax - at the time of the transaction, when self-employed taxpayer receives payment for his services by a consumer. This mechanism eliminates the unnecessarily complicated process of notifying the tax authorities about such transactions, but implies additional obligations to the operators of electronic platforms and the taxpayers themselves. It actualizes the necessity of detailed description of legal status of the operators of electronic platforms in tax legislation.Conclusions. The legal status of operators of electronic platforms in terms of belonging to the participants in tax relations already provided for in the Tax Code of the Russian Federation is not defined. Although they act as intermediaries in calculating and paying professional income tax. Such a lack creates a number of practical problems and does not contribute to the development of a transactional approach to taxation. At the present stage, it would be logical to recognize the operators of electronic platforms as tax representatives of taxpayers or withholding agents. According to the further development of the technical capabilities of tax administration, operators of electronic platforms may become a new participants of tax relations, who are conventionally called by the author «technological intermediaries».На примере налога на профессиональный доход проводится анализ правового статуса новых участников налоговых отношений цифровой эпохи - операторов электронных площадок. Делается вывод о необходимости признания таких операторов в качестве налоговых агентов или налоговых представителей. Также обосновывается возможность их преобразования для целей осуществления транзакционного налогообложения в новых участников налоговых отношений, условно обозначаемых автором как «технологические посредники», что осуществимо при условии дальнейшего развития технологий налогового администрирования
Конституционный Суд Российской Федерации как субъект конституционной ответственности
Get PDFThe subject of the article is justification of the main elements of the constitutional responsibility of the Russian Constitutional Court in the context of constitutional reform.The purpose of the article is confirmation or refutation of the hypothesis that the Constitutional Court must be subject to constitutional responsibility.The methodology. The author uses methods of complex analysis of legislation, synthesis, as well as formal-logical and formal-legal methods.The main results, scope of application. Russia as a democratic state excludes the existence of legally irresponsible subjects of state power. It concerns the Constitutional Court of the Russian Federation. Legal irresponsibility characterizes only the absolute monarchy. The article comprehensively examines the problem of responsibility of the Constitutional Court of the Russian Federation, the reasons for the poor development of this institution in legislation and academic literature are also considered. The reasons for the Constitutional Court's dependence on the President of the Russian Federation as a "guarantor of the Constitution of the Russian Federation" have been systemized. The author considers duumvirate of guarantors of constitutional legitimacy as a nonsense. The reasons for the Constitutional Court's peculiar use of the law of the legislative initiative are considered. This initiative was used only in the direction of increasing the term of the powers of judges of the Constitutional Court from 65 up to 70 years. The life-long status of the President of the Court is seen as a violation of the principle of equality of judges, which is the most important guarantee of the independence of the Constitutional Court. Constitutional reform-2020 completed the process of dependence of the Constitutional Court on the President of the Russian Federation and the "second government" - the Administration of the Russian President. Some constitutional and legal torts of the Constitutional Court of the Russia are considered also. The author comes to the conclusion that judges of the constitutional court have a special responsibility - political, moral and historical. The main questions are need to be resolved: who has the right to state the torts of the constitutional court and what are the consequences of this statement?Комплексно исследуется проблема ответственности Конституционного Суда РФ, рассматриваются причины слабой разработанности этого института в теории конституционного права и практике государственного строительства. Изучается возможность причинения Конституционным Судом вреда конституционной законности. Делается вывод о том, что конституционная реформа 2020 г. завершила процесс зависимости Конституционного Суда от Президента РФ и фактически «второго Правительства» -Администрации Президента РФ
Административное приостановление деятельности по статье 9.1 Кодекса Российской Федерации об административных правонарушениях: проблемы теории и практики
Get PDFThe subject. The main issues of law enforcement activity on the application of administrative punishment in the form of administrative suspension of operations for identified offenses in the field of industrial safety of hazardous production facilities.The purpose of the article is to confirm or disprove hypothesis that Russian legislation allows the resumption of activities after the expiration of the period of its suspension without eliminating violations of industrial safety.The methodology of research is logical analysis of Russian legislation, statistical data and judicial decisions concerning enforcement of administrative suspension of operations in Russia.The main results. There is an ambiguous approach in the scientific literature to fixing the administrative suspension of operations in the system of administrative penalties. The effectiveness of its application is noted by some authors. At the same time, there are adverse consequences associated with the application of administrative suspension of operations for the further production activities of economic entities. Social tension in the collective of enterprises, difficulties of recovery after forced downtime, unclear prospects for further economic activity – this is not a complete list of problems arising in connection with the administrative suspension of activity. When making a court decision, judges often appoint a fine as a penalty and rarely a penalty in the form of suspension of operations. This is due to the complexity of the actual realization of suspension of operations, the special social significance of objects; the lack of a specialist's conclusion about the real danger of an offense. But if violations of industrial safety are detected during the operation of hazardous production facilities, it is initially possible to assume a high probability of serious consequences for the life and health of people, the environmental safety. Administrative suspension of activities is carried out by both judicial and non-judicial control authorities. In authors’ opinion, the application of this type of administrative punishment should be exclusively in the judicial jurisdiction. The law enforcement judicial practice concerning administrative suspension of operations in Russia is not uniform.Conclusions. There is a legal uncertainty in the mechanism of imposing administrative punishment in the form of administrative suspension of operations for violations of industrial safety of hazardous production facilities (Article 9.1 of the Russian Code of Administrative Offences). The uncertainty is manifested in the fact that the economic entity does not always eliminate the detected violations within the legally established period and after the expiration of the period for which the activity was suspended, the company resumes its activities nevertheless. Such opportunity reduces the preventive value of this punishment.Анализируются основные проблемы теории и практики применения административного наказания в виде административного приостановления деятельности за выявленные правонарушения в сфере промышленной безопасности опасных производственных объектов. Результатом теоретических размышлений, анализа судебной практики являются конкретные предложения по совершенствованию правового регулирования ответственности по ст. 9.1 Кодекса Российской Федерации об административных правонарушениях
О роли социального выбора, проблемах реализации договора о создании Союзного государства от 8 декабря 1999 г. и интеграционном конституционализме
Get PDFThe article reproduces the speech of Sergey N. Baburin at the plenary session of the inter-national scientific conference "Law Enforcement in Public and Private Law", which was held on March 26, 2021 at the Faculty of Law of the Dostoevsky Omsk State University. The conference was dedicated to the 200th anniversary of the birth of Fedor M. Dostoevsky. On the example of the law enforcement of the norms of the Treaty on the Creation of the Union Russian-Belarusian State of 1999 the speaker examines the issues of modern social choice in the development of mankind. Civilizm is proposed as a new social system, and the characteristics of its constitutionalism, political system, and justice system are described. The author argues for the necessity of establishing a moral state and creating a union state with the participation of Russia by using the mechanisms of integration constitutionalism.Воспроизводится выступление С.Н. Бабурина на пленарном заседании международной научной конференции «Правоприменение в публичном и частном праве», посвященной 200-летию со дня рождения Ф.М. Достоевского, которая состоялась 26 марта 2021 г. на юридическом факультете Омского государственного университета им. Ф.М. Достоевского. На примере правоприменения норм Договора о создании Союзного Российско-Белорусского государства 1999 г. докладчиком рассматриваются вопросы современного социального выбора в развитии человечества. В качестве нового общественного строя предлагается цивилизм, дается характеристика особенно-стей его конституционализма, политической системы и системы правосудия. Аргументируется необходимость становления нравственного государства и создания с участием России союзного государства путем использования механизмов интеграционного конституционализма
Общественная опасность преступления: понятие и критерии верификации
Get PDFThe subject. The article reveals theoretical, lexical and logical approaches to determining the essence of the public danger of crime.The purpose of the article is to confirm or dispute hypothesis that the public danger of crime as a legal or theoretical construction represents the possibility of negative changes in society; public danger is an exclusive social feature of criminal acts. The authors also aim to develop a system of verifiable criteria for public danger.The methodology of the research is an objective assessment of the public danger as legal category. It is performed selecting a system of verified factors of public danger on the basis of analysis and synthesis, induction and deduction, interpretation of legal literature.The main results, scope of application. The meaning of the legal definition of a crime contains the purpose of preventing possible harm to society stipulated in the criminal law. This fact is due to the preventive task (part 1 of article 2 of the Russian Criminal Code). The public danger of crime as a phenomenon of objective reality is meaningless, since the crime is the negative changes and harm that has occurred. The social danger of crime creates a shock to the foundations of society, undermines the conditions of its existence. Other ("non-criminal") offenses that contradict the established law and order in the state do not threaten the basic system of social values. Intersectoral differentiation of legal responsibility should have transitivity, which includes a rule: the degree of repression of coercive measures within various branches of law meets the rules of hierarchy. Mandatory signs of public danger of a crime are that the act: 1) affects significant social relations that need criminal legal protection from causing harm to them by socially dangerous behavior; 2) has a harmful potential that is fraught with causing significant harm or creating a threat of causing such harm to the object of criminal legal protection; 3) results in socially dangerous consequences; 4) is characterized by the guilty attitude of the subject to the deed, expressed in the form of intent or carelessness. Optional criteria of public danger of act are: the characteristics of the crime and characteristics of victim; method of committing a crime; the time, place, atmosphere, instruments and means of committing the crime; the motive; the object of the crime; special characteristics of the perpetrator. The quantitative indicators (size, severity, or other value) of the subject of the offense and its socially dangerous consequences, as well as the repetition of the act and the presence of a special recidivism of crimes should not be used as criteria for public danger of behavior.Conclusions. Public danger is a social feature exclusively of criminal acts (crimes and potential criminal misdemeanors); all other types of offenses are harmful to the interests of society, but they do not pose a danger to it. To exclude competition between criminal and administrative responsibility, it is necessary to take into account the public danger of the crime on the basis of verifiable factors.Раскрываются теоретические, лексические и логические подходы к определению сущности общественной опасности преступления, проводится объективизация данной уголовно-правовой категории посредством выявления системы верифицированных факторов и тем самым формируется представление об основании дифференциации преступлений и административных правонарушений, а равно юридической ответственности за их совершение. Отмечается, что общественная опасность преступления как законодательной или теоретической конструкции представляет собой возможность негативных изменений в обществе, которые определены в самом уголовном законе, и в этом смысле преступление опасно. Общественная опасность преступления как факта действительности лишена смысла, поскольку преступление - и есть негативные изменения и наступивший вред. Выделяются обязательные и факультативные признаки общественной опасности. Делается вывод о том, что в качестве критериев общественной опасности поведения не должны выступать количественные показатели (размер, тяжесть, иная величина) предмета посягательства и его общественно опасных последствий, а равно повторность совершения деяния и наличие специального рецидива преступлений
Неоконченное преступление как объект гуманизации российского уголовного законодательства
Get PDFThe subject. The article is devoted to the problems of simultaneous harmonization between the policy of humanization of the Russian criminal law and the reduction of the crime rate in society. The institute of incomplete crime is proposed as one of the promising areas of humanization of criminal legislation. The authors analyze the norms of the Russian Criminal Code which determine the essence of an incomplete crime, as well as the specifics of imposing punishment for its commission. The subject of the research also includes the strategic provisions of the Russian legislation, which reflect the main directions of the implementation of contemporary criminal policy, its goal and objectives. The purpose of the article is to confirm or dispute hypothesis that it is inadmissible to criminalize the actions committed at the stage of preparation for the commission of an intentional crime, as well as it is admissible to mitigate the liability for attempted crime. Research methodology and techniques are represented by a number of general scientific and specific scientific methods of cognition, used primarily in humanitarian research. The establishment of regularities between the growth of crime rates and the degree of criminalization, determined in the current criminal legislation, is ensured by the use of the dialectical method of cognition. The methods of analysis and synthesis were used to compare statistical data on the state of crime in Russia and the dynamics of the number of convicts serving imprisonment. Various methods of formal logic were applied in the process of evaluating measures aimed at ensuring the humanization of modern Russian criminal legislation. The method of comparative legal research was used to study the content of the norms on responsibility for an incomplete crime. The result of the study is proof of the necessity to decriminalize actions that are currently defined as "preparation for the commission of a grave or especially grave crime." The necessity of a significant reduction in the degree of punitive criminal-legal impact on persons found guilty of an attempt to commit an intentional crime has been substantiated. Conclusions. It as expedient to partially decriminalize an incomplete crime and exclude this institution from the General Part of the Russian Criminal Code. This decision fully complies with the fundamental principles of criminal law: legality, guilt, justice, and will also ensure the effectiveness of the implementation of the modern policy of humanizing Russian criminal legislation.Статья представляет собой комплексное обоснование необходимости пересмотра положений уголовного закона об ответственности за неоконченное преступление. Отмечается, что действия, квалифицируемые в настоящее время как приготовление к преступлению, в действительности не содержат в себе признаков состава преступления, а сводятся лишь к намерению совершить его в будущем. В этой связи декриминализация приготовительных действий может обеспечить приведение в соответствие содержание института неоконченного преступления основным принципам уголовного права, а также будет способствовать повышению эффективности и результативности процесса гуманизации уголовного законодательства как направлению современной российской уголовной политики