3 Bolshoy Trekhsvyatitelsky Pereulok, room 445
Phone: 8 (495) 7729590,
The article highlights the issue on taxation of income gained by self-employment activity. This issue is frequently considered as a problem for many countries. Thus, study of successful practices of different developed countries may be useful for working out the national effective taxation system concerning self-employment incomes. The comparative study was by such main features, as tax registration, and limits on the amount of income. The analysis of the ways to solving the aforementioned problem, based upon practices of such countries as France, the USA, Great Britain, Germany, shows differences and similarities. At the same time, it points at the original approach to taxation of self-employment incomes in Russia. The authors pay special attention to the fact, that the development of information and communication technologies is a factor of increasing shadow economy, which exacerbates the problem of budget revenue generation. The main ways to improve the situation were worked out by authors taking into account practices of foreign countries.
The relevance of the study is due to the problem of the alienation of criminal procedural regulation from the social and legal realities that determine the specifics of the realization of the right to defense of a minor who is being prosecuted. The right to defense, as the norm and principle and legal priority for the defense, permeates all criminal proceedings. In this regard, this article is aimed at determining the content of the right to defense of a minor suspect or accused, identifying some significant shortcomings of criminal procedural regulation from the standpoint of their elimination and proposing corrective measures of normative nature. The leading approach to the study of this problem is the analysis of scientific, legal and empirical materials that make it possible to comprehensively consider the normative and law enforcement potential of criminal procedural legislation in terms of comprehensive, full regulation of the right to defense of minors in criminal proceedings. The article contains the author's definitions of the right to defense, describes the procedural model for the protection of minor suspects and accused, reveals the main procedural differences in the provision and implementation of the right to the defense of minors; defines the procedure for clarifying the rights of minors granted by law, justifies the purpose of the criminal proceedings against minors. The materials of the article are of practical value for the establishment and application of the norms of the criminal procedural legislation in the protection of the rights and legitimate interests of criminally prosecuted persons of a minor age, regardless of their status. The present paper is part of the dissertation research devoted to the substantiation of new, socially-oriented provisions and the corresponding practical recommendations for improving the effectiveness of the Russian criminal procedure law for persons aged 14 to 18 as the most vulnerable category of suspects and accused in criminal cases to ensure their right to defense. The obtained results represent new theoretical and practical provisions describing the main distinctive features of the right to defend a minor suspect or accused in the criminal procedure of the Russian Federation.
In his book the author, a tenured professor at National Research University Higher School of Economics, explains the most elusive concepts of constitutional law including constitution, democracy, republic, rule of law, secular state, etc. He analyzes these fundamental categories in terms of their historical development and from the perspective of different researchers. The author uses metaphors and other creative techniques in order to try and provide a visual image of abstract concepts. The textbook is aimed at students in the field of law at bachelor’s and master’s levels, as well as at the broad audience interested in the history of the development of the Russian Constitution and the problems of constitutional law.
The monograph is devoted to a comprehensive analysis of the modern transformations that have occurred in public administration and public service in recent years under the influence of socio-economic reforms. Along with doctrinal and legislative issues focusing on applied aspects of organization of the system of Executive authorities and their law-making activities, analyzing problems that occur in modern practice income and the civil service and settlement of conflict of interests in the civil service, offers possible solutions. The monograph will be of interest to researchers and practitioners, state and municipal officials, teachers, graduate students, students, as well as all those who are interested in the problems of public administration and public service.
One of the most important tasks of modern public administration is to combat corruption in the civil service. Disciplinary responsibility for corruption offenses is one of the legal means of preventing corruption in the public civil service. The article examines the mechanism of bringing to disciplinary responsibility for corruption offenses, judicial practice, the main changes in legislation. The main problems are identified and the directions of further development of the Institute of disciplinary responsibility are proposed.
The subject of this article is the procedural issues that arose in the case of the Moscow Commercial Court No. A40-235720/2018. This dispute actualized several discussions of legal science, which were previously considered as having no intersection points: individualization of the claim, authority of the appellate court and cooperation between the court and the parties. The doctrine and practice have not yet developed a consensus on one of the most long-running issues of procedural law: what if the plaintiff proved a violation of his right, but was mistaken in choosing a method of defense? In the commented case this problem arose in a new form. So, the key question was the actions of the appellate court, if during the verification of the judicial act the erroneousness of the method chosen by the plaintiff to protect the violated right (and, accordingly, the satisfaction of the claim with this method of protection) was established. The Supreme Court of the Russian Federation took a rather radical position regarding the absolute impossibility of canceling a judicial act on the grounds of the erroneous choice of a method of protecting a violated right. But this position, in turn, entailed new problems associated with the general ambiguity of the algorithm of practical actions of appeal in the situation under consideration. This article is an attempt to evaluate the approach of the Supreme Court of the Russian Federation both from the point of view of the theory of procedural law, and from the point of view of already existing approaches of judicial practice.
This article describes the issues of creation and activity of electoral blocs. Electoral blocs can be considered as unions or associations of political parties, as well as public movements for joint participation in the electoral proess, including nominating a joint list of candidates, conducting a joint campaign, as well as monitoring the voting process and appealing against the results. Now, the possibility of creating election unions is provided only at the level of elections to the municipalities and then only in relation to social movements. Political parties still cannot put forward joint lists together with other parties. In this regard, the author pays great attention to the historical analysis of the legal regulation of approaches to the creation of electoral blocs in Russia, as well as the experience of these blocks of participating in real election campaigns. Since 1993, the blocs had been active participants in the electoral process. Electoral blocks were allowed to take part in elections throughout four election cycles and three times out of four they were represented in the State Duma of the Federal Assembly of the Russian Federation. Despite the rather high prevalence, the legislation did not provide detailed rules for creating blocks. In addition to the Russian experience, the author also conducts a large comparative legal analysis of the activities of the election blocs in foreign countries. The author provides a comparative analysis of the party blocking process of the former Soviet Union countries, as well as large European countries. In most countries, there are two main systems for the joint participation of parties in elections: combining lists and blocking. In most countries where blocks are allowed, they are active participants in the political system, winning the election and delegating their representatives to parliament. Based on the analysis of Russian and foreign experience, the author argues that it is necessary to return blocking in modern Russian political life. Electoral blocks will increase the level of political competition, as well as increase the chances of small political parties to enter the Russian parliament.
The article deals with the formation and development of political regimes in the Post-Socialist states. In many of them, a general tendency occurs towards the formation of neopatrimonial regimes with an enhanced central position of the political leader’s figure hidden behind the facade of modernization, legitimacy, rationality and professional bureaucratic structures. Such regimes are inherently imitative, since it is imitation of democratic institutions that is their main distinguishing feature.