Law Enforcement Review最新文献

{"title":"Tax law system in the context of digitalization: problems and prospects","authors":"O. Lyutova","doi":"10.52468/2542-1514.2024.8(1).64-72","DOIUrl":"https://doi.org/10.52468/2542-1514.2024.8(1).64-72","url":null,"abstract":"The purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation of digital transformation of taxation.The main results and the scope of their application. Due to the lack of a single criterion for the formation of the structure of tax law (in different years, the tax system or the system of tax legislation was considered as such), obstacles are created in the unambiguity of understanding the system and types of tax law institutions. This leads to a number of practical problems related to the “alignment” of new tax law norms that appeared in the digital era into the “classical” tax legal relationship.Conclusions. The criterion on the basis of which the modern legislator, as well as representatives of the tax and legal doctrine, divides tax law into institutions is a controversial issue of the relevant branch of science. Such uncertainty does not give an unambiguous understanding of the legal nature of new tax law institutions, for example, the institute of a single tax payment. At the present stage, it would be logical to use the category of “tax obligation” as a kind of link in the system of tax law, which is predetermined by its fundamental role in tax and legal regulation.","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":" 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140221555","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 main directions of the study of federalism in the Russian legal science of the 1920s","authors":"T. F. Yashchuk","doi":"10.52468/2542-1514.2024.8(1).5-14","DOIUrl":"https://doi.org/10.52468/2542-1514.2024.8(1).5-14","url":null,"abstract":"The subject of the study is the theory of federalism in the Russian legal science of the 1920s. The purpose of the article is to reconstruct the theories of federalism of the 1920s based on the study of a wide array of publications of this period. The research methodology includes the following methods. The chronological method allowed us to distribute legal facts and their interpretations in chronological order. The comparative legal method was used to compare legal phenomena and institutions of different periods. The method of hermeneutics was used in the interpretation of texts.The following scientific results were obtained.The 1920s were a special period in Russian legal science. The ideological demands of the Soviet government formulated an urgent scientific agenda. At the same time, the political regime of this period allowed for relative freedom of scientific activity. The discreteness and continuity in the study of the problems of federalism are noted. In Soviet conditions, the federal theme was of particular relevance because of its practical significance. The development of the theory of federalism was carried out simultaneously with the approval of the Soviet federal state, the legal consolidation of relations between its subjects. The organizational center for the study of the theory and practice of federalism was located in the system of academic scientific institutions.The problems of federalism in the legal perspective were studied within the framework of state law. In addition, they were part of the subject of a new complex industry, which became known as \"Soviet construction\".Publications of the 1920s reflected the interdisciplinarity of research interpretations. In the comparative legal aspect, the theory of federalism and types of federations were studied. In the political aspect, the features of the Soviet federation, its differences from the federations of the bourgeois type were studied. The practice of Soviet construction was analyzed and generalized from a practical perspective. The key research issue of the 1920s was to determine the legal nature of the Soviet Federation. Definitions of the legal nature of the RSFSR and the USSR were given. An important conclusion was made about the continuity and continuity of the forms of the Soviet federation. Many questions remained debatable. Clarity was not achieved on the following issues: on the composition of the subjects of the RSFSR; on the combination of national and state sovereignty. For the first time, the question of the place and role of the historical Russian center within the USSR was raised. During the period of the 1920s, priorities in the study of the problems of federalism changed. At the beginning of the period, the main attention was paid to the study of the federation as an effective way to solve the national issue. The federal structure was considered a transitional form of the Soviet state. A state built on the principles of proletarian internationalism was dec","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":"131 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140223562","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":"On the legal response to the consequences of personal behavior in virtual space","authors":"O. A. Stepanov, M. M. Stepanov","doi":"10.52468/2542-1514.2024.8(1).24-33","DOIUrl":"https://doi.org/10.52468/2542-1514.2024.8(1).24-33","url":null,"abstract":"The article deals with a new phenomenon for the legal science the legal response to the consequences of human behavior in the virtual space.The subject of the research is the relations arising in the process of such response.The aim of the study is to analyze the legal response to the consequences of personal behavior in virtual space, including in the Russian Federation.The methodological basis of the study are logical and systematic methods of scientific knowledge, as well as methods of analysis and synthesis of legal phenomenaForeign and domestic experience of legal response to the consequences of human behavior in virtual space is studied.The peculiarities of legal response from the point of view of consequences for the person for malicious actions in virtual space, connected with leaving a digital footprint, are analyzed. Particular attention is paid to such characteristic of virtual space as the possibility of using its properties to implement the interest of the user, as well as consideration of virtual space through the prism of legal construction and digital sovereignty. It is stated that the legal construction, characterizing the essence of legal response to the consequences of behavior of an individual in the virtual space, should have the following meaning – \"if there are harmful actions associated with the use of virtual space, it is necessary to provide a form of legal response, neutralizing such actions, otherwise the network functioning and use of electronic information resources will be accompanied by socially dangerous manifestations\". At the same time the legal response to the relevant relations is considered through the prism of law enforcement results – conclusions are made about the peculiarities of such a response. Attention is focused on the peculiarities of legal response to the consequences of actions of an individual in virtual space in Russia and in China. It is noted that at the national level there is currently no universal model of legal response mechanism to the consequences of a person's actions in virtual space. It is concluded that this problem has a multidimensional nature, which is largely determined by the level of legal awareness of network users. Particular attention is paid to the need to use the potential of techniques and methods of special legal, social and psychological mechanism of law, which are considered to be an important factor in the development of law enforcement practice. The research shows that unlawful behavior in the virtual environment is closely related to various types of deviant behavior related to the use of Internet, which from the category of violating non-legal social norms (primarily, morality and ethics) turns into unlawful behavior, as it violates the requirements of law. Attention is drawn to the fact that at the national level there is currently no universal model of legal response to the consequences of human behavior in virtual space – each state goes its own way, the legal i","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":" 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140220851","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":"Anti-corruption prevention and its main directions in the field of public procurement","authors":"M. A. Volkova","doi":"10.52468/2542-1514.2024.8(1).44-53","DOIUrl":"https://doi.org/10.52468/2542-1514.2024.8(1).44-53","url":null,"abstract":"The subject of the research is the norms of international and domestic legislation on public procurement, on combating corruption, as well as scientific works on the prevention of corruption crimes and anti-corruption prevention.The purpose of the study is to determine the place of anti-corruption prevention in the system of preventing corruption crimes in the field of public procurement and to study its main directions.The objectives of the study are to analyze the existing approaches in the scientific literature to the characterization of the system for preventing corruption crimes in the field of public procurement, to consider the theoretical foundations of anti-corruption prevention, as well as to characterize the main directions of anti-corruption prevention in the field of public procurement.The work used dialectical, system-structural, formal-logical and other methods of scientific knowledge.The scientific novelty of the work lies in the consideration of issues of anti-corruption prevention in the field of public procurement that were not previously subject to research. The article defines the place of anti-corruption prevention in the system of preventing corruption crimes in the field of public procurement, substantiates the need for the development of anti-corruption prevention in this area, and describes its main directions. The author defines anti-corruption prevention in the field of public procurement as a system of non-coercive measures aimed at creating conditions that stimulate the anti-corruption behavior of public procurement entities. The paper identifies and characterizes five main areas of anti-corruption prevention in the field of public procurement: anti-corruption openness, anti-corruption public control, anti-corruption education, anti-corruption expertise and anti-corruption encouragement. These directions are implemented at three levels: general, group and individual.According to the results of the study, the author comes to the conclusion that in order to optimize the system of preventing corruption crimes in the field of public procurement, it is advisable to develop each of these areas of anti-corruption prevention. The development of the approach outlined in the article will ensure consistency in the analysis and reform of anti-corruption prevention in the field of public procurement.","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":"10 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140222361","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 economic basis of a tax: the concept and the principle","authors":"V. M. Zaripov","doi":"10.52468/2542-1514.2024.8(1).54-63","DOIUrl":"https://doi.org/10.52468/2542-1514.2024.8(1).54-63","url":null,"abstract":"The subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies which is set out in article 3(3) of the Russian Tax Code, according to which taxes and levies should have an economic basis. Purpose of the study. The article analyses the existing ideas about the economic basis of taxes, proposes and substantiates the legal definition of the concept, specifies the types of taxable economic benefit and discloses the content of the principle of the economic grounds of a tax.Methodology. The methodological framework comprises a systemic analysis of the provisions of Russian tax legislation, studying the practice of courts and administrative bodies, higher courts and opinions of experts, the historical background and the interrelation between the economic and legal aspects of taxation.Conclusions. The economic basis of a tax should be understood to mean gaining an economic benefit to which tax legislation pegs the emergence of the obligation to pay the tax. Economic benefit should be understood as a positive economic outcome. The article delves into the types of economic benefit, which includes the following: added value, profit, net profit and natural resource royalty. To impose a specific tax, the principle of economic basis of a tax means an imperative requirement for the taxpayer to have relevant economic benefit.","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":" 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140222338","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":"To the issue of the ideological function of the state in the digital era","authors":"A. E. Evstratov, Zh.A. Shugulbaev","doi":"10.52468/2542-1514.2024.8(1).15-23","DOIUrl":"https://doi.org/10.52468/2542-1514.2024.8(1).15-23","url":null,"abstract":"Introduction. With the development of scientific and technological progress and the gradual increase in the popularity of digital technologies, the state was forced to adapt to changing conditions and search for new ways of the informational impact on society. Modern technologies allow the state to successfully fulfil its ideological function through various Internet resources, social networks and other services. Nevertheless, in case of misuse and excessive ideological influence on society, there is a threat of establishing a totalitarian state, which, using modern technologies, will be able to establish full control over society and the individual.Purpose. The purpose of this paper is to examine the impact of digitalisation on the ideological function of the state, and to describe the probable threats that this process may bring.Methodology. The following methods were used: comparative-legal method, formal-logical, analysis, synthesis.Results. The main aspects that show the impact of digitalization on the fulfilment of the ideological function by the state are outlined, the threat of building digital totalitarianism is described.Conclusion. The state, exercising its ideological function aimed at forming value orientations, preserving unity within society and increasing the legitimacy of the state itself, has acquired significant opportunities in modern conditions. However, on the opposite side there is threat of establishing a totalitarian state with the only accepted and permitted ideology and a multitude of tools, including digital ones, for its dissemination and protection.Authors' contributions. Sections 1, 4, 5 prepared by A.E. Evstratov; sections 2, 3 prepared by Zh.A. Shugulbaev. In all other respects, authors made equivalent contributions to the publication.","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140221732","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":"Current trends in medical examinations of traffic-related workers","authors":"Yu. I. Klepalova, O. Shcherbakova","doi":"10.52468/2542-1514.2023.7(4).156-165","DOIUrl":"https://doi.org/10.52468/2542-1514.2023.7(4).156-165","url":null,"abstract":"The subject of this study is the legal norms that establish the list of subjects to undergo compulsory medical examination, factors to be assessed during medical examination, as well as the procedure of medical examinations. The article is dedicated to the major aspects of the legal regulation of the procedure for medical examinations of workers engaged in the transportation.The purpose of the study is to identify trends in the legal regulation of medical examinations of workers engaged in the transportation, including those caused by the introduction of digitalization in these processes.Methodology. The empirical study consists of several stages. At the first stage, there was a sampling of types of transportation: road, railroad, water transportation and mass rapid transit. In the framework of the second stage the legislation regulating medical examinations of workers employed in these types of transport was analyzed using systemic, formal-legal and comparative-legal methods.The results of the study show that to date the legal regulation of the procedure of medical examinations using telemedicine technologies is being formed in some types of transportation. At the same time, the methods of medical examinations, indicators and psycho-traumatic factors have not been adjusted to the examination with digital technologies.Conclusions. There is a need for a differentiated approach to the legal regulation of medical examination of workers engaged in the transportation, depending on the type of transport. The authors draw attention to the outdated legal regulation of certain issues. For example, the list of professions of the ship staff of marine and inland water transport, the instruction on compulsory and periodic medical examinations was approved in 1989, and was canceled over 10 years ago.In connection with the growing interest in the development of high-speed railroad transportation, we believe that the regulations governing medical examinations of workers engaged in the transportation should be revised due to the need to include special norms establishing special studies or additional procedures required for admission to work in high-speed transportation.In addition, the authors suggest that employers should be granted the right to send their employees engaged in the transportation, whose employment contract has been suspended on the basis of the military service selection under mobilization of the Armed Forces of the Russian Federation, to take special medical examinations.","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":"57 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139535038","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":"Taxation of digital financial assets in the context of classical rules of taxation","authors":"K. Ponomareva, A. O. Simonov","doi":"10.52468/2542-1514.2023.7(4).35-44","DOIUrl":"https://doi.org/10.52468/2542-1514.2023.7(4).35-44","url":null,"abstract":"Subject. The existing mechanisms of taxation of transactions with crypto assets on the territory of the Russian Federation are analyzed in the article. The choice of the research object is due to the increasing role of crypto assets in the modern Russian economy, as well as the necessity to propose new mechanisms to ensure the tax security of the state in the face of new challenges.The purpose of the study. The existing mechanisms of taxation of transactions related to the use and turnover of crypto assets in Russia are considered. Authors analyze both the main problems faced by individuals and legal entities operating with cryptocurrencies. The analysis of the current legislation is provided, possible ways to improve the legislation are suggested.Methodology. In the course of their work, the researchers were guided by philological and systematic ways of interpreting current legal norms, as well as existing explanations of financial authorities related to current approaches to taxation of transactions with crypto assets.Conclusions. It is concluded that the approaches proposed by the legislator to taxation of transactions with crypto assets are similar to the mechanisms that apply to traditional financial instruments, but at the same time, assets that are not similar to traditional ones remain outside the regulation.","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139458461","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":"Qualification of a crime jointly committed with a criminally unliaible person","authors":"V. M. Stepashin, I. A. Shekhovtsov","doi":"10.52468/2542-1514.2023.7(4).116-125","DOIUrl":"https://doi.org/10.52468/2542-1514.2023.7(4).116-125","url":null,"abstract":"The subject. The qualification’s problem of a crime jointly committed by two or more people, only one of whom is criminally liable, is ambiguously resolved. It is shown that there is a case law tendency to bring into the scope of criminal liability all of people, who have participated in committing a crime together, as accomplices and co-perpetrators. However, it does not correspond to the main theory of complicity, according to which a group of perpetrators being a form of complicity consists exclusively of criminally liable offenders. And, moreover, there is a plenty of sentences, in which courts confirm that a criminally unliaible person is not able to be one of accomplices and co-perpetrators, as a consequence another offender is individually responsible for committing a crime.The goal of the study is to determine whether joint commission of a crime by two or more people, only one of whom is criminally liable, constitutes complicity and a group of perpetrators. General (analysis, synthesis) and private scientific (formal-dogmatic, historical-legal) methods are used to achieve the goal.The main results. In case law qualification of joint commission of a crime by two or more people, only one of whom is criminally liable, has gone through several stages in its development and directly depended on a type of the crime. Regional case law often does not coincide with the position of the Supreme Court of the Russian Federation. There are three main theories in criminal law science, according to which joint commission of a crime by some people, only one of whom is criminally liable: (a) forms both complicity and a group; (b) does not form either complicity or a group; (c) forms a group without signs of complicity.Conclusion. Joint commission of a crime by two or more people, only one of whom is criminally liable, constitutes a group of perpetrators without signs of complicity. The interpretation dividing complicity and a group of perpetrators into two different institutions allows to take into account a group way of committing a crime as a feature of the objective side and define criminally liable offenders.","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139534975","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 regulation of inter-municipal cooperation in European countries","authors":"V. Olkhovik, E. Juchnevicius","doi":"10.52468/2542-1514.2023.7(4).106-115","DOIUrl":"https://doi.org/10.52468/2542-1514.2023.7(4).106-115","url":null,"abstract":"The subject. Financial relations between municipal entities represent a crucial mechanism for enhancing the efficiency of public service delivery in European countries. Collaborative efforts among municipalities can lead to cost savings and the utilization of economies of scale. This is particularly prominent in countries with a high number of small municipalities. This article aims to identify effective forms of financial activities among municipalities across various cooperation domains and assess the applicability of international experience in the context of the Russian Federation.Methodology. This study analyzes various organizational forms of inter-municipal cooperation, drawing insights from different countries, including Switzerland (associations of districts and cantons), Slovakia (joint municipal institutions, municipal associations, associations of legal entities), and France (syndicates and districts). Special attention is paid to the experience of inter-municipal cooperation in Slovakia, where it is not only a vital component of local government but also a tool for project management, often funded by external sources.The main results, scope of application. The analysis of international experience in inter-municipal cooperation reveals diverse organizational models, each tailored to specific local contexts. Based on this analysis, the authors propose amendments and enhancements to Russian legislation. Implementation of these suggestions could enhance the efficiency of interactions among Russian municipal entities, improve planning capabilities, enhance labor productivity, and optimize public service expenditure.Conclusions. Inter-municipal cooperation, as demonstrated by various international models, offers valuable insights for Russia. Adapting and implementing lessons from abroad can lead to improved governance and resource allocation, ultimately resulting in enhanced service delivery and cost-effectiveness for the benefit of the Russian population.","PeriodicalId":516290,"journal":{"name":"Law Enforcement Review","volume":"17 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139535160","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}