On the question of legal regulation of investment activities in the Russian Federation

Abstract

The article provides a comparative legal analysis of the legislation in force in the Russian Federation that regulates various aspects of investments and investment activities. Duplication of the norms of laws, as well as their contradictions. Problems of inconsistency, lack of harmonization of the norms of individual regulatory legal acts. The author formulated the conclusion was made about the complexity and intricacy of the material norms in this area. All this creates problems in law enforcement practice, as evidenced by the accumulated series of judgments issued of arbitration courts of the Russian Federation. Some aspects of law enforcement practice on taxation of investment projects subjects of the Russian Federation. In conclusion, proposals are made to improve the legislation on investment activities.