Law Enforcement Review / Правоприменение
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Применение мер правового принуждения за нарушение финансового законодательства: проблемы теории и практики
Get PDFThe subject of the study is the legal norms that fix the procedure for applying coercive measures for violation of financial legislation, as well as doctrinal approaches and concepts on the chosen subject.The purpose of the article is: firstly, to rethink the leading role of the sectoral approach to the analysis and legal regulation of enforcement measures for violations of financial legislation, the development of which has led to the formation of alternative legal structures for regulating financial relations and parallel legal institutions of legal liability; secondly, in determining effective legal instruments aimed at streamlining the system of measures of state coercion applied to subjects of financial legal relations.The article examines: alternative, bypassing the current legislation, legal regulation of relations in the field of application of coercive measures; parallel legal institutions of legal responsibility for violation of financial legislation, as well as issues of streamlining the system of property sanctions for financial offenses.The use of general logical research methods, including analysis and synthesis, the formal legal and comparative legal methods, allowed the author to come to the following conclusions: (1) the emergence of alternative legal structures for regulating coercive measures for violation of financial legislation is caused by a mixture of state functions between federal executive authorities, the reason for which is a deviation from the concept of a three-tier system of public administration; (2) based on an industry approach, the well-established opinion of the legislator to determine the types of legal liability leads to the absence of conjugation of legislative acts in this area and, as a result, to the unreasonable application of legal liability measures, to double liability, as well as to problems in the field of determining the evidence base in cases of financial offenses; (3) as a basis for streamlining the system of coercive measures for violation of financial legislation, it is advisable to take an approach aimed at overcoming the gap between branches of law, the development of which is manifested in the expansion of the reception of universal legal structures in financial legislation and the application of the obligatory method of imposing property liability, which allows creating a different mechanism for imposing economic sanctions, corresponding to the riskbased approach to the implementation of control and supervisory activities. The application of the obligatory method of imposing property liability should be accompanied by a reduction in the number of fines for offenses in the financial sector, provided for by acts of financial legislation and the Russian Code of Administrative Offenses. Выявляются причины, оказывающие негативное влияние на развитие института принуждения в финансовом праве, а также осуществляется поиск нового подхода и эффективного правового инструментария, направленного на упорядочение системы мер государственного принуждения, применяемых к субъектам финансовых правоотношений. Исследуются: альтернативное, в обход действующего законодательства, правовое регулирование отношений в сфере применения мер принуждения; параллельные правовые институты юридической ответственности за нарушение финансового законодательства, а также вопросы упорядочения системы имущественных санкций за финансовые правонарушения. Применение общелогических методов исследования, в том числе анализа и синтеза, формально-юридического и сравнительно-правового метода позволили прийти к выводу о необходимости применения обязательственного метода возложения имущественной ответственности, использование которого позволит создать иной механизм наложения экономических санкций, корреспондирующий риск-ориентированному подходу осуществления контрольно-надзорной деятельности
Цели спортивных санкций за поведение болельщиков: неоднозначность практики УЕФА в отношении футбольных клубов
Get PDFThe subject. The objectives of strict club liability for spectators’ behavior are not mentioned in the provisions of the UEFA Disciplinary Regulations. Strict liability implies the responsibility of clubs, regardless of the presence of fault for the actions of third parties – their spectators. Therefore, the question of the purpose of sanctions acquires additional actuality: a sanction cannot only have a punitive effect in the absence of the subject’s fault.The purpose of the study. The variety of sporting sanctions and the wide range of their application creates risks of excessive coercion against football clubs. It is necessary to consider the preventive and deterrent purposes of sports sanctions, without which sports liability is deprived of the sign of certainty for the subjects of sport and turns into the arbitrariness of the soccer authorities.Methodology. In an attempt to find references to sanctions targets under strict liability we analyzed the available practice of the UEFA bodies from 2013 to 2021 (a massive of several hundred decisions of the UEFA Control, Disciplinary and Ethics Commission, the UEFA Appeals Commission). Due to the dispute resolution system existing in European football our research could not be carried out without referring to the decisions of the Court of Arbitration for Sport (CAS) for the period 2002-2020.The main results of research and the field of their application. A serious obstacle to the consistent practice of disputes about the responsibility of clubs for the behavior of spectators is the ambiguity of the terminology used and the doctrinal approaches of law enforcement officers. In decisions we can come across a mention of a preventive effect; preventive and deterrent effect; preventive and educational effect of sanctions. The study found that the current sports justice’s practice of applying strict liability to football clubs has two main problems. Firstly, the UEFA bodies have not established an understanding of who is the subject of the focus of the sanctions. In the disputes examined, two target audiences for sanctions under strict liability are named: clubs and spectators. Secondly, different disputes have emphasized different goals of sports sanctions. The combined approach has not yet been formulated. We have tried to fix these problems.Conclusions. The goals of strict liability and applied sports sanctions in the UEFA perimeter should not differ: preventive and deterrent, and only in the last – punitive. The need for an unambiguous choice of the football entity targeted by sports sanctions will be the first step to take into account the set of aims of the sports sanctions applied to clubs: preventive, deterrent and punitive. Despite decades of UEFA practice in the application of strict liability, there is still uncertainty as to how a sanction will have the expected effect on the spectators. Limiting UEFA to private prevention in determining the sanction and its size in club competitions does not fully fulfill the mission of sports justice. Even if the sanctions imposed on clubs under strict liability have not been verified by a UEFA jurisdictional body to take into account a set of objectives, CAS is entitled to carry out such verification. An additional difficulty arises due to the ambiguity of terminology (and ideology) regarding the objectives of sanctions in sports justice’s practice.Цели санкций в рамках строгой ответственности клубов за поведение болельщиков не упоминаются в положениях Дисциплинарного регламента УЕФА. Строгая ответственность предполагает ответственность клубов вне зависимости от наличия вины за действия третьих лиц – своих болельщиков. Поэтому вопрос о целях санкций приобретает дополнительную актуальность: санкция не может иметь только карательный эффект в отсутствии вины субъекта. Необходимо учитывать превентивную и сдерживающую цели спортивных санкций, без которых спортивная ответственность лишается признака определенности для субъектов спорта и превращается в произвол футбольных властей. Многообразие спортивных санкций и широкий диапазон их применения, доступные правоприменителю, создают риски чрезмерного принуждения в отношении футбольных клубов. Серьезным препятствием для последовательной практики споров об ответственности клубов за поведение болельщиков является неоднозначность используемой терминологии и доктринальных подходов правоприменителей. В попытке найти упоминание целей санкций в рамках строгой ответственности мы проанализировали доступную правоприменительную практику юрисдикционных органов УЕФА с 2013 по 2021 г. (массив нескольких сотен решений Контрольно-дисциплинарной и этической комиссии, Апелляционной комиссии УЕФА). В силу существующей в европейском футболе системы разрешения споров, наше исследование не могло быть проведено без обращения к решениям Спортивного арбитражного суда (CAS) за 2002-2020 гг
Современные реалии формирования корпоративной культуры в молодежной среде: взаимодействие права и идеологии
Get PDFCorporate culture as it exists today is a cast of the Western European matrix, in which patriotic ideology is replaced by the values of the corporation and personal result. But modern realities form a new demand of society, moral principles and traditions develop modern legal relations. The human right to patriotic behavior is largely shaped by the system of religious and moral values that influenced Russian legislation long before the emergence of modern Russia.The purpose of the article (in the form of confirmation or refutation of a scientific hypothesis) is to analyze the value system of youth, legal realities and ideological features of the formation of the Russian state around the factors of Russian identity: family, society, country, state, person, to describe the possibility of their inclusion in the corporate culture (employer) as the basic principles of corporate governance.The method of group interview, the method of content analysis was chosen as the research method. The method of group interview or classroom analysis allows each of the participants of the discussion to speak freely on a particular problem, and during the discussion in the polemic to form a unified representation of the group on the problem.The respondents were students of universities in Moscow and St. Petersburg, aged 18 to 23 years, technical and humanitarian areas of training - a total of 150 people (110 humanities and 40 technical areas of training). During the survey, they were divided into groups of 7 to 10 people and the groups were asked to form an opinion on how they understand value, the group discussed the idea of value and recorded the definition and their understanding of this value. As part of the study, young people aged 18 to 23 years were consistently considered about their values, how these values form the factors of pentabasis, contribute to the formation of relationships with companies. Then, which factors of pentabasis most influence the formation of the value field of youth and which indicators can be identified as markers of the formed value. Further, in order to determine how the company forms the pentabasis factors, taking into account values and indicators, young people write down which indicators and values are characteristic of the cross-influence of pentabasis factors on each other. Thus, after we have considered the principles of the formation of legal awareness, it becomes transparently clear that when developing the principles of corporate culture, it is necessary to transfer to the factors of Russian identity. Patriotism in corporate communications, until they form a clear system of values for Russians, will be a superstructure that will not be fully realized in any corporation, since it is built on different values, which became clear to us when studying the history of legal awareness. Consequently, after the conducted research, we have described some conclusions on the principles of the formation of the ideology of corporate culture, which are based on the factors of Russian identity.Ставится цель проанализировать систему ценностей молодежи, правовые реалии и идеологические особенности формирования российского государства вокруг факторов российской идентичности: семья, общество, страна, государство, человек, – описать возможность их включения в корпоративную культуру (работодателя) как основных принципов корпоративного управления. В качестве методов исследования выбраны групповое интервью, позволяющее свободно высказываться каждому из участников дискуссии по определенной проблеме и в ходе полемики сформировать единое представление группы по проблеме идеологии патриотизма и правовой культуры, в основе которых лежат факторы российской идентичности, и контент-анализ
Построение информационных отношений в сфере майнинга, криптовалюты и криптоактивов на примере Кыргызской Республики
Get PDFThe subject of the research is the study of mining, cryptocurrency, crypto assets in the legislation of the Kyrgyz Republic. Relevance. The relevance of the article is due to the presence of gaps in the field of mining, cryptocurrency, crypto assets in the legislation of the Kyrgyz Republic. The objectives of the article are to analyze the areas of mining, cryptocurrency, crypto assets and identify legal problems, as well as make proposals for improving the national legislation of the Kyrgyz Republic. Methodology. The authors use scientific methods: general methods (analysis, synthesis, induction, deduction, comparison); special methods (legal, comparative legal).Main results. Problems were identified, such as: lack of legal status of crypto assets, cryptocurrencies; lack of legal status of a cryptocurrency exchange operator; the system of risk management in the field of cryptocurrency is not indicated; lack of detailed study of the legal status of mining; subjects of mining, mining objects, classification of mining, standards for conducting financial transactions are not defined; lack of understanding of the nature of cryptocurrencies, crypto assets and virtual assets; lack of licensing and permitting activities in the field of mining, cryptocurrency, crypto assets; the absence of the category of mining, cryptocurrencies, crypto assets in the State Classifier of Economic Activities; lack of legal status of blockchain in the format of a regulatory legal act and etc. Relevant proposals were given: to finalize and adopt a single regulatory legal act (in the form of a law) in the field of crypto assets, cryptocurrencies, since they are interconnected; establish the legal status of a cryptocurrency exchange operator and introduce licensing and permitting activities (obtaining a license from the National Bank of the Kyrgyz Republic); develop and adopt a regulatory legal act (in the form of a law) on mining, with a detailed designation of what mining is, its classification, mining object, mining subjects; understand the nature of cryptocurrencies, crypto assets, virtual assets and understand what they can be attributed to, in particular, to money, a product, a medium of exchange, a universal service or other activity; Enshrine in civil law the concepts of cryptocurrency, crypto assets, virtual assets, including the rights and obligations arising from them; add to the Law of the Kyrgyz Republic "On licensing and permitting activities of the system in the Kyrgyz Republic" paragraph 61 of Article 15 - the activity of mining, cryptocurrency, crypto assets; add a category to the State Classifier of Economic Activities - mining, cryptocurrencies, crypto assets; form a working group at the level of the Cabinet of Ministers of the Kyrgyz Republic to study blockchain technology with areas of application, both in the private sector and in the public sector, including smart contracts and etc.Conclusion. Introduce legal regulators in the field of mining, cryptocurrency, crypto assets in the Kyrgyz Republic in order to avoid possible legal gaps that can lead to negative consequences in relation to the state, ranging from various shadow schemes in the economy that can slow down the digital transformation of the country.Вопросы развития майнинга, криптовалюты, криптоактивов рассматриваются на примере Кыргызской Республики. Актуальность статьи обусловлена существованием пробелов в законодательстве Кыргызской Республики по данным направлениям. Цели статьи – провести анализ сфер майнинга, криптовалюты, криптоактивов и выявить правовые проблемы, а также дать предложения по совершенствованию национального законодательства Кыргызской Республики. Сделан вывод о необходимости правового регулирования отношений в области майнинга, криптовалюты, криптоактивов в Кыргызской Республике для преодоления правовых пробелов, способствующих развитию теневых схем в экономике и препятствующих общей цифровой трансформации
Правовая природа региональных валют: теория, история и практика денежного обращения в отдельных странах мира
Get PDFThe subject. The article discusses regional currencies from the point of view of their definition in the system of monetary circulation, purpose, experience in the legal regulation of the circulation of regional currencies in certain territories of various states, the goals and objectives of regional monetary circulation are studied, and the impact of such circulation on the economy of a particular territory is determined. The article reveals the main differences between regional currencies and the national (official) currencies of the state, assesses the overall effectiveness of the development of regional money circulation. The paper analyzes the legal nature of regional currencies, using the example of individual currencies, namely, it raises the question of which legal nature dominates in regional currencies – private law or public law. Methodology. In the course of the study, various general scientific and special scientific methods of cognition were used, the most important of which were methods - historical and legal, comparative historical, comparative legal, as well as the method of referring to other social sciences, such as economics.Main results. In the course of the study, the legal nature of regional currencies was redistributed, using the example of the practice of issuing such currencies in various countries with different periods of historical development.Conclusions. The study found that the introduction of regional currencies into circulation in different periods of time had a variety of purposes. In modern times, these are the goals of protecting the local economy and business from transnational companies and global crises, developing the local economy through greater circulation of funds within a particular territory (from infrastructure development to increasing domestic traffic), reducing capital outflows, developing tourism, and much more. It is also concluded that the legal nature of regional money is not precisely defined. So, on the one hand, the state has a monopoly on the issue of money, and on the other hand, the law protects the freedom to conclude an agreement, which may provide for, among other things, the issue of regional money as a condition for the implementation of the agreement, which is currently used by individual municipalities in various countries of the world.Региональные валюты рассматриваются с точки зрения их определения в системе денежного обращения, назначения, опыта правового регулирования обращения региональных валют на отдельных территориях различных государств, исследуются цели и задачи регионального денежного обращения, а также определяется влияние такого обращения на экономику отдельно взятой территории. Выявляются основные отличия региональных валют от общегосударственных (официальных) валют государства, оценивается общая эффективность развития регионального денежного обращения. Анализируется правовая природа региональных валют. Под «регионом» в исследовании понимается не субъект федерации, как в России, а именно географическое понятие, т. е. часть территории отдельного государства, независимо от формы государственного устройства. На основе анализа правоприменительной практики регионального денежного обращения в отдельно взятые периоды, в том числе и в настоящее время в зарубежных странах, делается вывод о том, что в большинстве стран мира правовая природа региональных денег точно законодательно не определена
Налогообложение участников специальных инвестиционных контрактов
Get PDF16. Balandina A.S. Analysis of theoretical aspects of tax benefits and tax preferences. Vestnik Tomskogo gosudarstvenogo universiteta = Tomsk State University Journal, 2011, no. 4 (16), pp. 105–110. (In Russ.). 17. Danilova V.V. Tax preferences: the concept, types, goals and procedures for obtaining. Oplata truda: bukhgalterskii uchet i nalogooblozhenie, 2022, no. 4, pp. 19–26. (In Russ.). 18. Wells D.A. The Theory and Practice of Taxation. New York, D. Appleton and Company Publ., 1900. 666 p. 19. Chua A.T. Precedent and Principles of WTO Panel Jurisprudence. Berkeley Journal of International Law, 1998, vol. 16, iss. 2, pp. 171–196. 20. Belousov A.L. Preferential regimes for conduct of business: regulation problems and law improvement areas. Khozyaistvo i pravo = Economy and Law, 2022, no. 10, pp. 30–41. (In Russ.). 21. Belousov A.L. Legal aspects of formation and development of special investment contracts in the Russian Federation. Legal Bulletin, 2022, vol. 7, no. 4, pp. 9–16. (In Russ).The subject. The preferential tax regime provided to the participants of special investment contracts has been functioning in the Russian legal system for about 8 years. Despite the systematic "fine-tuning" of its legal regulation, taxpayers still face the legislative gaps and contradictions of separate normative provisions entailing tax risks. It seems appropriate to put forward the hypothesis that the existing tax treatment of the participants of special investment contracts is not devoid of these drawbacks, especially in terms of regional regulation, and could be improved. Purpose of the study. The article represents an attempt to verify the aforementioned hypothesis and deals with selected provisions of the Russian legislation regulating preferential tax regime for participants of special investment contracts, which in addition to the Russian Tax Code includes the Federal Law "On Industrial Policy in the Russian Federation", regional and municipal normative legal acts. Methodology. The methodological basis of this study are general scientific methods (analysis and synthesis, induction and deduction), private scientific methods (interpretation of legal acts), as well as content analysis, study of reports and analytical references of governmental organizations. The main results. The study revealed that the Russian legislation, mainly regional and municipal, is not fully developed. As a consequence, the preferential tax regime for the participants of special investment contracts cannot efficiently function on the entire Russian territory. Also, the regulatory framework adopted at the federal level uses incorrect terminological apparatus in terms of defining tax support measures available to participants of special investment contracts, which entails tax risks for them. Conclusions. The revealed drawbacks of the preferential tax regime for participants of special investment contracts can be leveled by means of point-by-point amendments to the federal legislation. To this end, the authors of the present study propose specific steps to overcome these drawbacks.Рассматриваются актуальные проблемы налогообложения участников специальных инвестиционных контрактов. Исследуются не только положения законодательства, но и правоприменительная практика с целью выявления наиболее проблемных аспектов функционирования преференциального налогового режима. Предлагаются варианты решения некоторых вопросов правового регулирования специальных инвестиционных контрактов и налогообложения их участников
Основные направления совершенствования законодательства о санитарно-эпидемиологическом благополучии населения Российской Федерации
Get PDFThe subject. A comprehensive study of Russian legislation in the field of biological safety indicates the need to update and systematize the legal framework for protecting the health of citizens and ensuring the sanitary and epidemiological well-being of the population as an important part of the mechanism of legal regulation of the national security of the Russian Federation. The purpose of the article is to confirm or refute hypothesis that there is a possibility and necessity of systematization and codification of public health legislation.The methodology. The authors analyze the practice of applying international law acts regulating the prevention of the spread of dangerous infectious diseases, the conclusions and recommendations of the WHO, the UN and other international organizations, as well as Russian public health legislation.The main results, scope of application. The current problems of Russian public health legislation are investigated, problems, prospects and main directions for its improvement are considered. The issues of theory and practice of legal regulation of public administration in conditions of emergency situations of a biological nature, topical aspects of strategic planning in the field of ensuring the epidemiological safety of regions are studied. Based on the results of a study of the current state of public health legislation, the main directions for its improvement and prospects for further development are substantiated, the position of the authors on the systematization and possible codification of sectoral legislation is presented. Conclusions. Codification of public health legislation is necessary, taking into account the new goals and objectives of the strategy for ensuring biological safety, the experience of applying domestic and international health regulations in a pandemic. This type of systematization of legal norms seems to be the most appropriate for improving the efficiency of the system for ensuring the sanitary and epidemiological welfare of the population of the Russian Federation.Исследуются актуальные проблемы российского законодательства в области охраны здоровья и обеспечения санитарно-эпидемиологического благополучия населения, в том числе вопросы теории и практики правового регулирования государственного управления в условиях чрезвычайных ситуаций биологического характера, актуальные аспекты стратегического планирования в сфере обеспечения эпидемиологической безопасности регионов. На основе анализа практики применения актов международного права, регламентирующих вопросы предупреждения распространения опасных инфекционных заболеваний, выводов и рекомендаций ВОЗ, ООН и других международных организаций, формулируются предложения по совершенствованию национального законодательства в области обеспечения биологической безопасности населения в условиях сложной эпидемиологической обстановки.По итогам исследования современного состояния законодательства о санитарно-эпидемиологическом благополучии населения обосновываются основные направления его совершенствования и перспективы дальнейшего развития, представлена позиция авторов о систематизации и возможной кодификации отраслевого законодательства
Беспомощность потерпевшего: теоретические воззрения и правоприменительная практика
Get PDFThe subject of the study is the helplessness of the victim as a criminal legal category. The purpose of the research is to confirm the hypothesis about the negative impact of the evaluative nature of the sign "helpless state of the victim" on the unity of law practice. The historical and legal method allows us to consider doctrinal views and case law of applying norms containing the helpless state of the victim in different historic periods; using the comparative legal method, differences in the interpretation of the victim's helpless in different criminal laws are revealed; the formal legal method allows us to explore the technique of legislative recognition of the helpless state of the victim as constructive, qualifying signs and aggravating circumstances; logical methods contribute to the gener- alization of the results of the analysis of case law.The main results. It is established that the existing definitions of the helpless state of the victim, as a rule, are based on the objective inability of the person to actively resist. Based on the various reasons that cause the helpless of the victim, the following types are distinguished: physical and mental. Two categories of persons are recognized as physically helpless: those who are unable to resist due to internal factors (state of health) and external (related persons). The list of diseases that form physical helplessness is open. However, the court, as a rule, refers to disability or difficulties in movement. It is important when imputing physical helplessness to establish the fact that the victim was in such a state before the start of the committing of the criminal intent. Otherwise, it forms the objective side of the crime. The court, when determining mental helplessness, mainly focuses on the expert opinion. A controversial issue in the doctrine of criminal law remains the attribution of unconsciousness to helpless state in crimes against life and health. The Court takes the position of not attributing. In this case, it seems illogical to recognize a bound person as helpless.In order to maintain the unity of practice, a critical analysis of the approaches existing in the theory of criminal law, the grounds for strengthening criminal responsibility for a crime against a helpless person, has been carried out. These include: method, protection of socially poorly protected groups, peculiar ferocity, provoking factor, cynicism. Taking into account the specifics of crimes against sexual freedom and sexual inviolability and against life and health, it seems more logical to formulate different grounds for them: as a way of committing a crime and as protection of socially poorly protected groups, respectively.Conclusions. The hypothesis about the lack of unity in doctrine and law enforcement practice regarding the content of the "helpless state" sign of the victim was confirmed. It should be noted that the existing discussion is largely due to the ambiguous position of the Russian Supreme Court. In order to resolve the existing contradictions, it is proposed to determine the fundamental point: the basis for strengthening criminal responsibility.Исследуются различные авторские подходы к содержанию дефиниции «беспомощность потерпевшего» как уголовно-правовой категории. Соотносятся понятия «бессознательное состояние» и «беспомощное состояние потерпевшего», с изложением аргументов сторонников и противников расширительного толкования термина «беспомощность». Отдельно рассматриваются критерии беспомощности: физическое и психическое состояние. Излагается позиция Верховного Суда РФ по перечисленным вопросам. Делается вывод, что для разрешения существующих разногласий необходимо выработать единой подход, основанный на определении основания усиления степени общественной опасности преступного деяния, совершенного в отношении беспомощного потерпевшего
Конституционно-правовые основы единой системы публичной власти в Российской Федерации (региональный аспект)
Get PDFWithin the framework of this study, theoretical approaches to understanding public power in the context of various areas of scientific knowledge are analyzed. In the course of this work, attention is drawn to the constitutional approach, according to which the unified system of public power in the Russian Federation includes two independent, but interacting levels: state and municipal. In this regard, it is noted that the federal legislation adopted in the development of constitutional provisions significantly expands this approach and actually establishes a three-level system of public power. As a consequence, the problem of substantiating the existence of a unified system of public power in the subjects of the Russian Federation is being actualized. Using the system-logical method of research, the provisions of Federal Law No. 414-FZ of December 21, 2021 "On the general principles of the organization of public power in the Subjects of the Russian Federation", which normatively establish the category of a unified system of public power in the subject of the Russian Federation, are analyzed in the work. Certain provisions of the said federal law are not fully consistent with each other and with other federal legislation, including with regard to the constitutional and legal understanding of the unified system of public power. At the same time, attention is drawn to the fact that the territorial principle cannot underlie the allocation of an independent regional level of public power, since the derivation of public power from the understanding of "state" and "statehood", on the basis of equality of the subjects of the Russian Federation as a constitutional principle, makes it impossible to have a different ratio of intra-system connections in the systems of public power in the subjects of the Russian Federation. The formal legal approach made it possible to trace the dynamics of changes in the constitutional (statutory) legislation of the subjects of the Russian Federation, depending on the understanding of the place of state authorities of the subjects of the Russian Federation in the unified system of public power. Various normative variations of the constitutional (statutory) legislation of the subjects of the Russian Federation, aimed at bringing it into line with the same constitutional text, indicates the absence of an unambiguous and uniform understanding of the place of the system of state authorities of the subjects of the Russian Federation in the unified system of public power in the country. Thus, it is noted that the development of a uniform approach based on the positions of the Constitutional Court of the Russian Federation, which are mandatory for all subjects of legislative activity, to the content of the category "unified system of public power in the Russian Federation" is fully capable of ensuring the goal of its formation stated in Part 3 of Article 132 of the Constitution of the Russian Federation in compliance with all constitutional principles and norms. In this regard, within the framework of the unified system of public power in Russia, we should not talk about independent unified systems of public power in the subjects of the Russian Federation, but should focus on the formation of a unified system of public power throughout the territory of our state.Характеристика современных подходов к пониманию единой системы публичной власти в нашей стране с точки зрения ее содержательной и уровневой составляющей не позволяет вести речь об однообразии взглядов, позиций и понимания данной правовой конструкции как на уровне доктринальных исследований, так и на уровне правотворчества. Проблема усугубляется и тем фактом, что федеральный законодатель, развивая нормативные основы единой системы публичной власти на уровне отдельных федеральных законов, существенным образом расширяет конституционно установленные границы этой системы, во многом не учитывая уже ранее высказанные правовые позиции Конституционного Суда РФ о конституционно-правовой сущности публичной власти. В рамках настоящего исследования предпринята попытка аргументировать необходимость установить соотношения конституционных принципов «единой системы государственной власти» и «единой системы публичной власти» с позиции философских категорий целого и части, что способствует пониманию системы органов публичной власти в субъекте Российской Федерации как составляющей единственно существующей системы государственной власти в Российской Федерации, которая, в свою очередь, является частью создаваемой в России наряду с органами местного самоуправления единой системы публичной власти
К вопросу предела в публичном праве
Get PDFPublic legal relations, especially those related to finance, are a developing and complex group of public relations with a long history. All over the world, there is a continuous process of modernization of legislation, the establishment of new rights and obligations of participants in public relations, the formation or abolition of prohibitions, restrictions, permits. Legal regulation mechanisms are also being improved in the world. Society has always had a need for a stable existence, a harmonious and happy life, which the state should provide. Without understanding the clear boundaries of the rights and duties of each individual, associations of citizens and the state as a whole, it is impossible to build a balance between private and public interests. The purpose of the research is a historical, philosophical, political and legal analysis of the category of "legal limit" in public law. Despite the large amount of fundamental research in science, there is no formed concept of the legal limit in public law in general, and in financial law in particular. In the course of the research, the author uses a different methodology. In particular, the historical method allowed us to establish the specifics of the development of limits and limitations as various states develop. The comparative method served as the basis for the analysis of paired or opposed categories: limit and limitation, justice and injustice, certainty and uncertainty, permissibility and prohibition, etc.Special attention is paid to the theory of public and private law, the aspects of the balance of private and public interests, as well as the boundaries defining these interests, are investigated. The article pays attention to legal principles and legal regimes. In the historical context, the correlation of the limits of the rights of the state and society in relation to each other is analyzed. The issue of legal limitsin certain types of financial relations comes to the fore. The conclusion is formulated about the instability of legal limits in public law and the role of political ideologies that change the legal traditions of society. The need of society for stability and confidence in its state, guarantees of legality and clear legal boundaries, objectively built on a fair basis, issubstantiated.The author also concludes that the limit in public law is a unique entity and can be considered as an independent stable category, and can act as a unique and universal tool, helping to reveal the meanings of other legal categories. The article emphasizes that oppositions form an important basis for understanding the essence of legal limits.There has always been and continues to be a need in society to eliminate injustice, and the uncertain legal limits only reinforce it. That is why certainty is an important component of legislation. Speaking, for example, about the principle of certainty of taxation existing in tax law, one should agree with the words of A. Smith, who emphasized in his writings that uncertainty of taxation is a greater evil than unevenness.Thus, in conditions of large-scale economic and political challenges, clear boundaries of a public-legal and private-legal nature should be built for the harmonization of public life.На основе философских, исторических, политических и правовых подходов рассматривается содержание предела и определяется его роль в публичном праве. Отдельное внимание уделяется вопросам теории публичного и частного права, исследуются аспекты баланса частных и публичных интересов, а также границ, определяющих эти интересы. Уделяется внимание правовым принципам и правовым режимам. В историческом контексте анализируется соотношение предельных объемов прав государства и общества по отношению друг к другу. На первый план выходит вопрос правовых пределов в отдельных видах финансовых отношений. Сформулирован вывод о неустойчивости правовых пределов в публичном праве и роли политических идеологий, меняющих правовые традиции общества. Обоснована потребность общества в стабильности и уверенности в своем государстве, гарантиях законности и четких правовых границах, объективно выстраиваемых на справедливых началах