Law Enforcement Review / Правоприменение
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Налоговое стимулирование расходов предприятий на НИОКР: особенности и проблемы регулирования
Get PDFThe subject of the research is a corporate income tax regime of tax accounting of intangible assets and R&D spending. The working hypothesis is that realization of the regulative potential of tax policy in relation to stimulating R&D activity and creation of intangibles assets shall be streamlined and adapted to increase the effectiveness of innovations. Authors suggest that the key tax policy goal of the mechanism is the widening of the volumes of commercialized R&D results and intangibles, lowering the tax risks, and increasing the legal certainty. The aim of this research is formulation of tax policy proposals for subsequent reforming this mechanism of direct taxation of transactions related with R&D.To achieve the aim of the research the following research approach was employed by the authors. As a first step authors present a literature review on the issue. As a second step authors are performing the analysis of current rules related to tax accounting of R&D costs and intangibles in accordance with Tax Code of Russian Federation. As a third step authors delineate the barriers and legal obstacles in the performance of tax incentives for R&D by reviewing the judicial cases and analytical reports on the issue. Finally, authors formulate their tax policy proposals for the subsequent tax reforms in relation to tax accounting of R&D.The results and the scope of the study. Author’s working hypothesis is based on the idea that the effective application of tax policy instruments can contribute to success of the jurisdiction in winning in global tax competition game. This is particularly important in context of digitalization and for attracting investments and parts of activities of multinational enterprises to the territory of the state. Intangible assets and key people which coordinate the processes of the creation of intangibles can be regarded as the crucial value-added factors in the modern economy where technological MNEs are increasingly dominating. Countries compete internationally for these talented people and favorable and certain tax regime can positively impact on MNE decisions to make a profit center in any jurisdiction, while tax uncertainty can negatively impact this decision.Conclusions. One of the key results of this research is that R&D tax incentives in Russia remain rather unpopular instrument in corporate practice. Authors explain this with the existing legal barriers and legal uncertainty. This uncertainty leads to tax risks for taxpayers which impacts their decisions for using the incentives. Review of judicial cases related to tax accounting of R&D costs when calculating corporate income tax base showed that there are many different areas of disputes between taxpayers and tax authorities. It is important to note that some of this uncertainty is already addressed in recent amendments to Article 262 of Tax Code. Authors propose to reduce uncertainty by extending the scope of R&D tax incentives to all types of R&D activity. The goal of the research is therefore can be considered as achieved.Рассматривается вопрос о целесообразности внесения изменений в действующее законодательство о налогах и сборах в части налогообложения операций, связанных с осуществлением НИОКР, а также с реализацией и использованием нематериальных активов. Отдельное внимание уделяется факторам, препятствующим развитию инновационной активности компаний в России. Выявляются особенности предоставления отдельных льгот по налогу на прибыль организаций, уменьшающих сумму налогового обязательства ввиду осуществления расходов на НИОКР. Обобщение и анализ судебной практики по вопросам, связанным с применением таких льгот, позволили сделать вывод о наличии правовой неопределенности при использовании налогоплательщиками отдельных стимулов к расходам на НИОКР и возникающих в этой связи рисках, обусловленных, в частности, узким периметром охвата понижающего сумму налога на прибыль организаций коэффициента в размере 1,5, что также объясняет непопулярность данного механизма
Общие и специальные виды освобождения от уголовной ответственности: назначение, цели, особенности конструирования
Get PDFThe subject of the article is the problem of compliance of general and special types of exemption from criminal liability with the legal nature of criminal law, as well as the logical consistency of criminal law matter.The purpose of the article is to establish the key factors influencing the construction of the content of general and special types of exemption from criminal liability by studying the goals, purpose and legal nature of the latter.The methodology includes dialectical, comparative legal methods, systematic analysis of legal academic literature, as well as interpretation of Russian criminal law.The main results, scope of application. The establishment of norms providing for the release of persons who have committed crimes from criminal liability in the law is justified by the disappearance (reduction) of the public danger of the committed act and (or) the personality of the person who committed it. Modern trends of criminal policy require the presence of such an instrument in the legislation, which allows avoiding unnecessary criminal repression, restoring the rights of victims. At the same time, the consolidation of special types of exemption from criminal liability in the text of the Special Part of the Criminal Code of the Russian Federation pursued two main goals: (1) To avoid the onset of more serious consequences (causing death or harm to the health of hostages); (2) Revealing and disclosure of latent (hidden) crimes. However, despite the indicated feature, special types of exemption from criminal liability should be built taking into account the tasks facing the criminal law of Russia and the goals of criminal liability.Conclusion. The content of the types of exemption from criminal liability is directly influenced by the purpose and goals of this criminal legal institution. The further improvement of this legal institution should be carried out exclusively taking into account the tasks facing the domestic criminal law.Анализируется содержание отечественного института освобождения от уголовной ответственности. Отдельное внимание уделяется законодательной конструкции видов освобождения от уголовной ответственности, которые могут иметь как обязательный (императивный), так и усмотрительный (дискреционный) характер действия. На основании определения целей уголовной ответственности предпринимается попытка установить назначение специальных видов освобождения от уголовной ответственности. В завершение обозначаются задачи, стоящие перед общими и специальными видами освобождения от уголовной ответственности
Феномен возвращения преступника на место преступления: психологический анализ (по мотивам романа Ф.М. Достоевского «Преступление и наказание»
Get PDFIntroduction. The reasons for the return of the criminal to the scene of the crime are analyzed using the plot of F.M. Dostoevsky's novel "Crime and Punishment", based on the theories of Freudianism and reflexology. The episode in that Rodion Raskolnikov returns to the crime scene became the reason for the author's long years of reflection on the criminal’s behavior mechanisms.The purpose of the study is to conduct a psychological analysis of Raskolnikov's behavior when he returns to the crime scene through the theories of Z. Freud and A.V. Dulov.The methodology. The author uses reflexology theories of I.P. Pavlov, V.M. Bekhterev, I.M. Sechenov, A.A. Ukhtomsky, the theory of person’s relations of V.N. Myasishchev, the theory of A.V. Dulov, the theory of Z. Freud, principles of systemacity, unity of consciousness and activity, causality, pleasure-displeasure, content analysis of Dostoevsky’s novel. The author uses empirical observations based from his own practical work in law enforcement.The main results, scope of application. An analysis of the determinants of the return to the crime scene of the main character of the novel "Crime and Punishment" through the psychoanalysis and reflexology was being undertaken for the first time. Based on the theory of A.V. Dulov about the impact of criminal activity on the increase in the mental stress of the criminal and guided by the theory of Z. Freud on the principle of pleasure-displeasure the author demonstrates on the example of Raskolnikov’s behavior that one of the reasons for the return of the criminal to the crime scene is the need to relieve mental stress determined by the consequences of the crime and getting pleasure from the discharge of an overstrained nervous system. This research is important both for theory and for law enforcement practice. The psychological analysis of criminal behavior outlined in the article will allow employees whose profession is related to solving crimes to look into criminal’s inner world, to predict the consequences of the crime that can be expressed in return of the criminal to the crime scene.Conclusions. The analysis of Rodion Raskolnikov's criminal behavior shows the psychological and criminological nature of the Dostoevsky’s novel. It can be argued that in the active activity of the criminal, after the commission of a crime, there is both a conscious and unconscious search for a mental discharge of an overstressed nervous system.C использованием сюжета романа Ф.М. Достоевского «Преступление и наказание» анализируются причины возвращения преступника на место преступления. Опираясь на теорию А.В. Дулова о влиянии преступной деятельности на повышение психического напряжения у преступника и руководствуясь теорией З. Фрейда о принципе «удовольствия – неудовольствия», автором на примере поведения Раскольникова демонстрируется, что одной из причин возвращения преступника на место преступления является потребность снять психическое напряжение, детерминированное последствиями от преступления, и получение удовольствия от разрядки перенапряженной нервной системы
Внутригосударственное право и правовой плюрализм
Get PDFThe subject of the article is correspondence and competition legal monism and legal pluralism. The purpose of the study is to confirm or refute the author's hypothesis that a peculiar dialectic of legal monism and legal pluralism is inherent in domestic law.The methodology. The methods of various sciences related to the study of social and legal pluralism are combined. In particular, the system approach, dialectical method, methods of formal logic, formal-legal and comparative-legal methods, theoretical-sociological and theoretical-cultural analysis are used.The main results, scopresue of application. Within the framework of various social sciences, types of legal understanding, both a monistic view of law and various opinions about its plurality are presented (natural and positive law; the law of various states; domestic and international law; official and unofficial law).Domestic law in developed countriesis unified, but it is a complex unity consisting of various subsystems (levels). The question of whether these subsystems can not only correspond to each other and complement each other, but also compete with each other, be used by various entities within the framework of choosing the optimal regime of legal regulation has always been ambiguousfor lawyers.Discussions about legal monism and legal pluralism contribute to the development of theoretical knowledge about law. Situations of more or less pronounced legal plurality undoubtedly influence the specifics of all the main types of legal activity: from legal education and criticism of law to law enforcement. For the latter, the problem of compatibility of the principles of legality, formal equality and various forms of legal plurality has always been one of the most important.Conclusions. The main manifestations of weak legal pluralism in modern domestic law can be considered as: (1) identification of subsystems of the law of the subjects of the federation and municipalities; (2) recognition of partial legal autonomy of various non-public organizations and autonomous communities (mainly in the field of private law). Each of these manifestations is considered separately. The problem of constitutionalization of legal pluralism is also touched upon. It is shown that a peculiar dialectic of legal monism and legal pluralism isinherent in domestic law.Изучается проблема применимости концепции правового плюрализма к внутригосударственному праву. Рассматриваются различные случаи, когда подсистемы права связаны с той или иной социальной группой (сообществом), выделенными по территориальному признаку или по кругу лиц (субправо субъектов федерации, муниципальных образований, корпораций, общин и т. д.). Доказывается, что внутригосударственному праву присуща своеобразная диалектика правового монизма и правового плюрализма
Нормативные правовые акты в системе обеспечения налоговой безопасности государства
Get PDFThe subject. The article characterizes the role of Russian Constitution, federal laws and bylaws in ensuring tax security.The purpose of the article is to identify legal norms that ensure the tax security of the state, and to confirm the hypothesis that such norms hat such norms are effective in systemic interaction.The methodology. The author uses methods of system analysis of scientific papers devoted to the provision of various types of security. Formal logical and legal interpretation of Russian regulatory legal acts is used also.The main results. Regulatory documents in the field of tax security can be classified into: the Constitution of the Russian Federation at the highest level; program documents (conventions, strategies, charters, concepts, programs, doctrines, standards, directives) as acts of the first level, the legislation of the Russian Federation and its constituent entities is at the second level; departmental regulatory legal acts are at the third level. The law on security should be an act of direct action that determines the content of the management activities of public authorities to ensure security by fixing its goals, principles, the most general forms and means of implementation. The basis of legal provision of tax security at the legislative level should be defined in the federal law on security as well as in the federal law "On Tax Authorities of the Russian Federation" (in intra-governmental relations context because tax authorities are the main subjects of tax administration) and in the Russian Tax Code (concerning relations between public administration bodies and private entities). Any draft legislative acts affecting issues of tax relations and economic management should be examined for compliance with national interests in the field of tax security and the effectiveness of minimizing threats. Each legislative act should take into account the implementation of the goals and principles of ensuring tax security (as well as other types of security) enshrined in the concept document. Such expertise is possible in the process of approving draft laws by the Russian Government as well as when registering relevant bylaws by the Russian Ministry of JusticeConclusions. The Russian Constitution should consolidate a unified approach to the essence of security as a whole. Legislative acts (first of all, the laws on security, on tax authorities, the Tax Code of the Russian Federation) should provide for the main directions of countering threats to tax security arising in the relevant areas of regulation. By-laws and regulations are designed to fix specific managerial ways of dealing with such threats.Выявляются и систематизируются правовые нормы, обеспечивающие налоговую безопасность государства. Характеризуется роль Конституции РФ, федеральных законов и подзаконных актов в обеспечении налоговой безопасности. Отмечается, что в системе нормативного обеспечения налоговой безопасности Конституция РФ должна закреплять единый подход к сущности безопасности в целом, законодательные акты (в первую очередь, законы о безопасности, о налоговых органах, Налоговый кодекс РФ) – основные направления противодействия угрозам налоговой безопасности, возникающим в соответствующих сферах регулирования, а подзаконные акты – конкретные управленческие способы борьбы с такими угрозами
Адаптация правового регулирования трудовых, гражданских, налоговых правоотношений к условиям гиг-экономики
Get PDFThe subject of the article is impact the gig economy to the legal regulation of labor, civil, tax relations.The purpose of the article is to identify the problems of legal regulation of relations between gig workers and digital platforms in the gig economy and suggest ways to improve it.The methodology includes systematic approach, comparative method, formal-logical method, formal-legal method, analysis, synthesis.The main results of the research. The transition from a “classic” industrial employment relationship between an employer and an employee to one based on the gig economy, using digital platforms to link the employee to their job, has created problems in classifying employment arrangements in labor law. In the current situation, the state needs to do a lot of work: (1) the sphere of the gig economy requires the compilation of clear terminology, as well as the analysis and identification of the functions of digital platforms and gig workers, then it requires amendments to labor legislation; (2) it is necessary to develop criteria for gig workers or independent contractors, one of the criteria can be proposed: the performance of work by a gig worker without the control of the hiring firm. The hiring firm's control should be limited to accepting or rejecting the results a gig worker achieves, not how they achieve them; (3) It is necessary to delimit the sphere of regulation of hired labor from the sphere of regulation of gig-employment, to withdraw gig-employment from the regulation of labor legislation.An analysis of the current legislation and law enforcement practice shows that the cornerstone of legal regulation in the field of the gig economy is the issue of legal registration of relations between digital platforms and their partners. Thus, with a rigid approach that identifies these relations with labor relations, the gig economy loses its specificity, digital platforms lose their competitive advantages in many ways, and in some cases, their ability to function. At the same time, the current relations in the field of employment of individuals on digital platforms allow us to speak about the presence of certain differences between such relations and labor relations, which are manifested mainly in greater freedom on the side of the "employee" and less control on the part of the employer – the digital platform, and also the unstable nature of this form of employment and its subsidiarity to more traditional forms. The specificity of the relationship between platforms and its counterparties also raises the question of the need to reform the provisions on civil liability, aimed at formulating special grounds for the responsibility of digital platforms, the distribution of this responsibility between them and their partners. Such provisions may be based on the existing norms on the liability of the employer for harm caused by his employee.Conclusions. The change of labor relations between employees and the employer to the relationship between the digital platform and gig workers predetermines the transformation of tax legal relations, in terms of the following aspects: what taxes should a gig worker pay, should there be any special tax regime; how the issue of paying insurance premiums should be resolved, whether they should be mandatory or voluntary; what role digital platforms will play in tax relations, whether they should act as tax agents or data providers; what requirements for gig workers, as taxpayers, should be imposed by tax legislation in terms of record keeping and reporting; how tax control should be exercised over gig workers and digital platforms. Рассматриваются особенности влияния гиг-экономики на развитие трудовых, гражданских и налоговых правоотношений, обозначаются основные проблемы, которыевозникают между субъектами таких правоотношений в условиях гиг-экономики (гигработников и цифровых платформ), предлагаются направления совершенствованиязаконодательства в данной сфере.
Избирательная ретроактивность: критерии определения момента признания нормативного правового акта недействующим в порядке административного судопроизводства
Get PDFThe subject. Any legal order is based on a strict hierarchy of normative acts, built according to their legal force. This hierarchy has been ensured by, among other things, exercising judicial review. In Russia, a normative act can be challenged on the grounds that it contradicts laws of greater legal force, except for the Russian Constitution, in the procedure provided for in Chapter 21 of the Russian Code of Administrative Proceedings. In doing so, one of the crucial questions to be decided in the course of judicial review of normative acts is the determination of the moment when a normative act contradicting a normative act of greater legal force ceases to be valid. This temporal aspect is extremely important because it determines whether individuals whose rights have been violated by law enforcement acts (acts involving application of the law) based on a null and void law are entitled to seek judicial relief. The purpose of the article is to confirm or refute hypothesis about the permissibility of a situation in which unlawful normative act remains valid for a certain time. The methodology of research includes formal legal analysis and interpretation of the norms of the Russian Code of Administrative Proceedings, decisions of the Russian Constitutional Court and other courts.Исследуются критерии, используемые судами общей юрисдикции для определения момента, с которого нормативный правовой акт или его часть признаются недействующими. Обобщаются все возможные точки отсчета и анализируется, насколько корректно суды мотивируют выбор конкретных темпоральных параметров своего решения. Выявлены ситуации, когда нормативные правовые акты признавались недействующими на будущее время, хотя их дисквалификация со дня принятия не подрывала бы конституционные ценности, но в то же время способствовала бы восстановлению прав граждан и полноценной реализации принципа правового государства. Обосновывается необходимость закрепления в Кодексе административного судопроизводства РФ конкретных критериев для определения момента признания нормативного правового акта недействующим
Проблема надлежащего исполнения обязанностей, обеспечивающих состязательность уголовного судопроизводства в России
Get PDFThe subject of the research is the mechanism for the execution of criminal procedural duties that ensure the implementation of adversarial in Russian criminal proceedings.The subject of the research is the mechanism for the execution of criminal procedural duties that ensure the implementation of adversarial in Russian criminal proceedings. The purpose of the research is to justify the existence of the problem of organizational-legal support for the proper fulfillment of the duties assigned to participants in the criminal process and to determine the main ways of solving. The hypothesis of the research is the thesis that the combination of legal, organizational, and other means existing in criminal procedure legislation does not guarantee the proper fulfillment of the duties imposed by the legislator on the participants in adversarial criminal proceedings.of the research is to justify the existence of the problem of organizational-legal support for the proper fulfillment of the duties assigned to participants in the criminal process and to determine the main ways of solving. The hypothesis of the research is the thesis that the combination of legal, organizational, and other means existing in criminal procedure legislation does not guarantee the proper fulfillment of the duties imposed by the legislator on the participants in adversarial criminal proceedings.The methodology. General scientific dialectical methods made it possible to study the conditions and the process of evolution of legal duties, to reveal their essence in the field of criminal proceedings. The system-structural method and the situational modeling method were used when studying the intra-system relationships of elements of the mechanism for the execution of criminal procedural duties and the system of means that ensure its implementation. The study of regulatory legal requirements was carried out using the formal legal method.The main results, scope of application. The article examines the problem of organizationallegal support for the proper performance of the duties assigned to participants in the criminal process, guaranteeing the proper implementation of adversarial in criminal proceedings. The general concept of duty is given, and the definition of criminal procedure is formulated. The nature of the duties is revealed and their classification is proposed. The fundamental legal significance of the category "Adversarial" as a principle of criminal procedure is identified and the significance of criminal procedural duties as the main security means of the specified procedural category is justified. The provisions of the current criminal procedure legislation in Russia are critically analyzed from the point of view of the presence or absence of legal and organizational means in them that ensure the creation of the conditions necessary for the emergence of a real possibility of proper performance of duties by participants in the criminal process. It is established that the organizational and legal resources required to effectively ensure the proper performance of criminal procedural duties are insufficient. A problematic situation in criminal proceedings is revealed in the form of imperfection of the means intended to achieve his appointment in the context of the implementation of the adversarial legal regime. The views of scientists on the issues studied in the article are studied, analyzed and evaluated.Conclusions. The essence of the scientific problem of research is formulated and proposals are put forward aimed at improving the criminal procedure regulation of the proper behavior of legally liable participants in the criminal process in order to increase the effectiveness of ensuring the implementation of adversarial in criminal proceedings in Russia.Исследуется механизм исполнения уголовно-процессуальных обязанностей. Обозначается основополагающее значение состязательности в уголовном процессе и обосновывается значимость уголовно-процессуальных обязанностей как обеспечительных средств ее реализации. Критически анализируются положения Уголовно-процессуального кодекса РФ с позиции наличия-отсутствия в них правовых и организационных средств, обеспечивающих создание условий надлежащего исполнения обязанностей. Выявляется проблемная ситуация о недостаточности средств, необходимых для достижения назначения уголовного судопроизводства. Формулируется научная проблема исследования о несовершенстве средств обеспечения, и выдвигаются предложения по совершенствованию уголовно-процессуального регулирования должного поведения участников состязательного российского уголовного процесса
Правоприменение в условиях трансформации сферы труда и модернизации теории трудовых правоотношений
Get PDFThe subject of research is the problems of modernization of the subject of labor law and the theory of labor relations in the context of the transformation of the labor sphere The purpose of article is to confirm or disprove hypothesis thatThe methodology of research is formal legal and logical interpretation of Russian Constitution and labor legislation, analysis of the academic publications concerning labor law. Based on the historical analysis of the law structuring process, the direction of development of labor law as a private-public branch of law.The main results, scope of application. It is substantiated that the totality of elements of legal relations, characteristic of both private and public law (freely entering into labor relations on the basis of an agreement, but forced to fulfill obligations under the agreement exclusively by personal labor, obeying the employer’s will in the process of labor activity), should be a system (an interconnected integrative set having an anti-entropic character) in order to function effectively. The removal of some elements from this system entails an imbalance in the system of the labor law branch as a whole, with possible subsequent destruction. On the basis of a systematic approach, the formation and development of the theory of labor relations in domestic legal science are studied. The foundations of the convergent "theory of the plurality of unified labor relations", developed for application in the conditions of transition to new technological paradigms and growing differentiation of forms of labor organization, are proposed and substantiated. This theory was developed on the basis of the “theory of a single indivisible labor relationship” by N.G. Aleksandrov and "the theory of the complex of labor relations" V.N. Skobelkin. On the basis of the theory of plurality of unified labor legal relations, the prospects for expanding the subject of the branch of labor law are determined by including in it emerging new relations that are associated with the use of human labor on a contractual and non-contractual basis. A motivated assumption is formulated that such an expansion of the subject of labor law will make it possible to complete the process begun a century and a half ago and finally remove all contracts providing for the employment of labor from the subject of civil law in favor of labor law. A contract of personal employment between individuals, assuming the equality of the parties to the use of independent labor not with a single employer, will remain civil law. Through the institutions of labor protection, social insurance and social partnership, labor law should begin a systematic expansion to any emerging new form of organization of human labor. After that, a new form of labor organization can be subject to various sets of other industry norms and institutions, the use of which ensures the protection of the employee and an increase in production efficiency. The necessity of changing the presumption of proving the existence of labor relations to proving civil relations is substantiated.Conclusions. The article substantiates the three-subject composition of the participants in the system of legal relations arising from the use of agency labor (contract on the provision of an employee) and the need to establish joint liability of subjects on the side of the employer (solidary employer). It proves the need to release the employee from liability for offenses detected by artificial intelligence. It is proposed to continue research on the prospects for the formation of labor procedural law.Рассматриваются проблемы модернизации предмета трудового права и теории трудовых правоотношений в условиях трансформации сферы труда. Обосновывается конвергенция теории единого неделимого трудового правоотношения Н.Г. Александрова и теории комплекса трудовых правоотношений В.Н. Скобелкина. На базе теории множественности единых трудовых правоотношений предлагаются пути расширения предмета отрасли трудового права первоначально за счет распространения на новые отношения институтов охраны труда, социального страхования и социального партнерства. Предлагается смена презумпции доказывания наличия трудовых отношений. Обосновывается трехсубъектный состав участников системы правовых связей, возникающих при применении заемного труда, и солидарная ответственность субъектов на стороне работодателя
Стандартизация документооборота в СССР: историко-правовой аспект
Get PDFThe subject. The growth of document flow is associated with a complex of reasons, among which there are objective factors. However, there is often an unjustified increase in the number of documents created and processed in institutions. This is due to the presence of unnecessary, unused forms, duplication of electronic documents with traditional and others. Measures to improve and rationalize the organization of document flow contribute to solving these problems. Identifying the main trends and problems in this area will help determine ways to improve the current system of document management standardization in Russia. In Russian science, no attempts have been made so far to identify the main stages in the history of the development of standardization of document management. In this connection, the problem of periodization of the development of standardization of document flow in Russia for the purpose of systematization and scientific generalization of this field of knowledge comes to the fore.The purpose of the article is to identify the prerequisites for the origin of document unification, as well as to characterize the periods of development and main directions of document flow standardization in the USSR.The methodology includes historical-legal method, formal-legal method, systematic approach, chronological method, analysis, synthesis.The main results of research. This study identifies and characterizes the main periods of development and the main directions of standardization of document flow in the USSR, and also defines the characteristic features of standardization of document flow in the designated period. A chronological approach can serve to achieve this goal, which allows us to trace the evolutionary development of document management standardization in the Soviet period.Conclusions. The study of the legal regulation of standardization of documentation in the USSR allows us to conclude that the Soviet stage was associated with the direct emergence of standardization as a sphere of state policy in general and document management in particular. In this regard, it is proposed to distinguish three periods in the historiography of the problem: 1917 – early 1960s and 1960s – 1970s.Дается историко-правовой анализ развития стандартизации документооборота в советский период. Выделяются основные этапы эволюции правового регулирования стандартизации документооборота в СССР, выявляются особенности унификации документов, становления ее методов и форм на различных исторических этапах