Questions of State and Law最新文献

{"title":"THE CHILD’S RIGHT TO SECURE INFORMATION FROM THE INTERNET AND TO PROTECTION FROM THE DESTRUCTIVE IMPACT OF THE INTERNET ENVIRONMENT: THEORETICAL AND PRACTICAL ASPECTS","authors":"Е.А. Оcheretko","doi":"10.24888/2949-3293-2023-2-2-35-44","DOIUrl":"https://doi.org/10.24888/2949-3293-2023-2-2-35-44","url":null,"abstract":"","PeriodicalId":491082,"journal":{"name":"Questions of State and Law","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135798301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"K.D. USHINSKY ON STATE POWER (on the 200th anniversary of birth)","authors":"E.V. Safronova, N.A. Safronov","doi":"10.24888/2949-3293-2023-2-2-8-15","DOIUrl":"https://doi.org/10.24888/2949-3293-2023-2-2-8-15","url":null,"abstract":"","PeriodicalId":491082,"journal":{"name":"Questions of State and Law","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135798306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE CONCEPT AND FUNCTIONS OF A TRADEMARK IN CIVIL CIRCULATION. TYPES OF TRADEMARKS","authors":"I.O. Nadtochiy, O.A. Novikov","doi":"10.24888/2949-3293-2023-2-2-29-34","DOIUrl":"https://doi.org/10.24888/2949-3293-2023-2-2-29-34","url":null,"abstract":"","PeriodicalId":491082,"journal":{"name":"Questions of State and Law","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135798303","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CORRELATION OF TYPES OF EXTREMISM AND CRIMINAL LAW MECHANISMS OF COUNTERACTION","authors":"S.V. Sheveleva","doi":"10.24888/2949-3293-2023-2-2-61-69","DOIUrl":"https://doi.org/10.24888/2949-3293-2023-2-2-61-69","url":null,"abstract":"Extremist activity, which includes acts of various kinds, united by radical ideas of humiliation or superiority based on political, religious, social, racial and other discord, requires an adequate criminal legal response. The article analyzes the level of danger of all manifestations of extremism, enshrined in Article 1 of the Federal Law \"On Countering extremist activity\". Certain shortcomings of the criminal law have been identified, mechanisms for establishing an adequate criminal-legal response depending on the danger of extremist sentiments are proposed. Extremist actions that are not related to violence (or calls for violence) should be assessed as an administrative offense, the repeated commission of such actions should entail criminal liability. Criminal-legal mechanisms of counteraction should be included for extremist actions of a violent nature. The necessity to provide calls for violent actions aimed at violating the territorial integrity of the state as a qualified sign of the corpus delicti provided for in Article 2801 of the Criminal Code of the Russian Federation is proved. Considering that criminal liability for propaganda of exclusivity or superiority for an \"extremist\" motive is not provided for by criminal law, it is proposed to establish criminal liability for propaganda of exclusivity, superiority of a person on the basis of his social, racial, national, religious or linguistic affiliation or attitude to religion if there is an administrative prejudice.","PeriodicalId":491082,"journal":{"name":"Questions of State and Law","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135798307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CONTROVERSIAL ISSUES OF TAX OPTIMIZATION IN THEORY AND PRACTICE","authors":"M. A. Perepelitsa","doi":"10.24888/2949-3293-2023-2-2-45-53","DOIUrl":"https://doi.org/10.24888/2949-3293-2023-2-2-45-53","url":null,"abstract":"The article raises the question for distinguishing the payer’s subjective right to tax op-timization and the abuse of such a right. The lack of clarity and legal certainty in this matter leads to a violation of the fiscal interests of the state, as a result of which budgets incur financial losses or the legitimate rights of taxpayers are violated. An attempt to resolve this problem within the framework of judicial law–making, of course, brought a positive result, however, as practice has shown, this was not enough. The purpose of the article is to define the boundaries between the concepts of “the payer’s right to tax optimization” and “abuse of tax law” with the justification of fixing these provisions in the Tax Code of the Russian Fed-eration. Special attention is paid to the reasons that contribute to increasing the possibilities of the payer to abuse his tax right to optimization. As a result of the study, it is noted that the payer’s right to tax optimization should be understood as a reduction in the amount of tax liabilities through lawful actions of a person, including the use of the rights granted by law related to exemption from taxes, fees (mandato-ry payments), their reduction or reimbursement. And the abuse of tax law is a form of the tax-payer’s realization of his subjective tax right when it contradicts its true purpose, formally es-tablished in the law, is harmful and entails unjustified economic advantages over others. The exercise of the right to tax optimization is always the lawful behavior of the payer. The main limits beyond which the payer’s right to optimize taxation passes into its abuse are harmful-ness and obtaining tax advantages over other payers. Harmfulness is not illegal or unlawful behavior of a person, but indicates that he uses his right to tax optimization in order to achieve another result that was not originally provided by the legislator when establishing the meaning and content of this right. Therefore, abuse of tax law does not entail any legal liability for the payer, since he does not violate the norms of tax legislation and does not go beyond the limits specified by law, beyond which a tax offense already begins (a criminal offense under Articles 198, 199 of the Criminal Code of the Russian Federation). The consequences in this situation consist only in the rightful actions of the ruling entity (court or tax authority).","PeriodicalId":491082,"journal":{"name":"Questions of State and Law","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135798302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"BUDGET LOAN FOR REPLENISHMENT OF FUNDS BALANCES ON A SINGLE BUDGET ACCOUNT","authors":"E.V. Pokachalova, I.V. Shvetsova","doi":"10.24888/2949-3293-2023-2-2-54-60","DOIUrl":"https://doi.org/10.24888/2949-3293-2023-2-2-54-60","url":null,"abstract":"In this article, attention is paid to the consideration of the issue of granting budget loans to replenish the balances of funds in a single budget account. Today, this is one of the ways for the constituent entities of the Russian Federation to obtain budget loans. The provision of budget loans to replenish the balances of funds on a single budget account is a promising and effective way of financial support for the regions. Carrying out financial activities, public law education acts not as an ordinary subject of economic activity within the framework of civil law relations, but as a regulator of financial and economic relations, through the use of budgetary and financial levers. It is concluded that the main purpose of such regulation is to satisfy the public interest, i.e. Not making a profit, but eliminating the imbalance in the development of a particular sector of the economy.","PeriodicalId":491082,"journal":{"name":"Questions of State and Law","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135798305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ПОНЯТИЕ ГРАЖДАНСТВА И ЕГО ЗНАЧЕНИЕ ДЛЯ МЕЖДУНАРОДНОГО ПРАВА","authors":"K. J. Carlos","doi":"10.24888/2949-3293-2023-2-2-24-28","DOIUrl":"https://doi.org/10.24888/2949-3293-2023-2-2-24-28","url":null,"abstract":"","PeriodicalId":491082,"journal":{"name":"Questions of State and Law","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135798308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"LEGAL CHARACTERISTICS OF OCCUPATIONAL DISEASES: LEGISLATIVE AND LAW ENFORCEMENT ASPECTS","authors":"D. V. Alontseva, Y. A. Chernysheva","doi":"10.24888/2949-3293-2023-2-2-16-23","DOIUrl":"https://doi.org/10.24888/2949-3293-2023-2-2-16-23","url":null,"abstract":"","PeriodicalId":491082,"journal":{"name":"Questions of State and Law","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135798309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}