scholarly journals Tangible assets tax depreciation in the CR – history of de lege lata regulation since 1990

2010 ◽  
Vol 58 (6) ◽  
pp. 79-92 ◽  
Author(s):  
Karel Brychta ◽  
Pavel Svirák
Keyword(s):  
Legal Regulation ◽  
Income Taxes ◽  
Point Of View ◽  
Tax Base ◽  
Legal Information ◽  
Legal Principles ◽  
Tangible Assets ◽  
History Of ◽  
Tax Payers ◽  
Tax Depreciation

The purpose of the paper is to describe development in de lege lata regulation of the tangible assets tax depreciation in the Czech Republic. The period under consideration was that since 1990. For the period 1990–2009 the legal state valid and operative as of December 31st of the relevant year and in case of the year 2010 as of the state valid and operative as of June 30th were taken into account. To obtain information on relevant de lege lata regulation, the computerized system of legal information ASPI was used. The results of carried out comparison are presented above all in tables and connected commentaries.Even if the attention was paid only to one main selected category of property, it was necessary to approach to a description and assessment of only selected changes because of the extensiveness of the issue in focus. At the very beginning, the paper deals with the specification of the basic legal principles governing the Czech law. Subsequently the paper gives a description of the legal regulation valid and operative until 31st December 1992 and the way of transformation to new rules stated in the Act No. 586/1992 Coll., on Income Taxes, as amended. Since 1993, this Act on Income Taxes has represented the basic legal standard regulating among others the issue of property depreciation. In relation to regulations stated in this Act, the attention is paid to the development in selected aspects. Namely the depreciable period, number of depreciation categories, determination of depreciable tangible property according to Section 26 of the Act on Income Taxes, depreciation rates and coefficients are involved. Besides, the paper follows also the main means of tax liability optimization due the course of the period under consideration. After consideration of acquired results, one can observe that the most changes were realized on the level of relevant provisions of the Act on Income Taxes during the nineties of the last century. When speaking of present legal regulation, this one can be assessed as a relatively steady in relation to followed provisions of the Act on Income Taxes. In general, the trend can be assessed, from the tax-payers point of view, as a positive one. However, taking account of this conclusion, it is to stress that the paper is dealing only with a part of the issue of tangible property depreciation. For deeper analysis it seems to be useful to include other aspects, such as e. g. assessment of impact of changes in legal regulations in question on the tax base.

scholarly journals Development rules about patriot education in the history of russian legislation (IX – XV centuries)

2016 ◽  
Vol 4 (4) ◽  
pp. 0-0
Author(s):  
Марина Пронина ◽  
Marina Pronina
Keyword(s):  
Legal Regulation ◽  
Point Of View ◽  
The Political ◽  
Political Leaders ◽  
Legal Documents ◽  
Permanent Resident ◽  
Patriotic Education ◽  
Logical Method ◽  
History Of ◽  
The Law

Introduction: The article reveals the legal regulation of rules on patriotic education since the establishment of the facts of the occurrence of the first state before the end of the XV century. The concepts of «patriotism» and «patriotic education» are considered in the historical development from the point of view of the law. Objective: To identify the direct affiliation of «patriotism» to the law and the traditions sanctioned by state authorities. Methods: formal-logical method, which is used to analyze the normative legal acts regulating various aspects of patriotic education with the requirements of the principles of historicism, objectivity, comprehensiveness, complexity and specificity. Results: The study author defines patriotism as a legal category, range of activities including a permanent resident or a native of the state; in the ancient period, securing sources of patriotic activities were writings (chronicles), philosophical and political leaders; during the XI-XIII centuries norms of patriotic behavior found in the official statutes of princes; in the XIV-XV centuries patriotic behavior receives not only legal consolidation in the ship certificates and legal documents of the Grand Duke, but also formed a patriotic doctrine in both the political and religious environment; are examples of reasoned secure methods of patriotic education in the legal sources for the period of formation and development of Russian statehood in the complex military-political and domestic conditions. Conclusions: religious norms are the basic foundation for the formation of patriotic feelings and consciousness of the population. Patriotism, as a feeling, generates actions that are legal relations and, of course, should be regulated by law. Because of their multiple applications they receive state enshrined in legislation.

scholarly journals The Rules of Medical Experimentation on People in the Light of the Polish Law and Administrative Solutions

2020 ◽  
Vol 5 (2) ◽  
pp. 32-44
Author(s):  
Justyna Kulikowska-Kulesza ◽  
Dominik Kościuk
Keyword(s):  
Point Of View ◽  
Biological Weapons ◽  
Legal Regulations ◽  
Legal Principles ◽  
The Public ◽  
Medical Experimentation ◽  
Medical Experiments ◽  
History Of ◽  
Polish Law

In the history of mankind there are known cases of conducting experiments with a goal against people. After all, there has  been eugenic research, or research leading to the creation of biological weapons. Such experiments are usually  hidden from the public and governed by the internal and classified regulations of particular states. That is why it is  important for the domestic legal orders world-wide to establish not only research methods and ways of conducting  experiments (from the point of view of medical art and effectiveness of research) but also – and perhaps even more  importantly – legal principles and rules limiting the conduct of medical experiments, and to establish rules of conduct with  the effect of saving and prolonging the life and health of the patient. This article will analyse the Polish legal  regulations and Polish doctrine in the field as a case study, describing an example of the national measures implemented  to provide control of the research and medical experiment procedures.

scholarly journals ADMINISTRATIVE PREJUDICE IN FOREIGN CRIMINAL LAW: HISTORY AND MODERNITY

2020 ◽  
Vol 30 (6) ◽  
pp. 844-850
Author(s):  
V.I. Antonov ◽  
E.V. Antonov
Keyword(s):  
Public Relations ◽  
Criminal Law ◽  
Criminal Policy ◽  
Legal Regulation ◽  
Criminal Code ◽  
Point Of View ◽  
Relevant Today ◽  
History Of ◽  
Criminal Legislation ◽  
Further Development

The article examines criminal law with administrative prejudice, as well as the history of the emergence and development of norms with administrative prejudice in the modern criminal legislation of Russia on various grounds. This topic is relevant today because the Russian legislator constantly includes new norms containing administrative prejudice in the criminal code of the Russian Federation. The problems of applying norms with administrative prejudice in practice are considered. It is noted that the criminal legislation in force in the XX century actively applied administrative prejudice as a method of legal regulation of public relations arising in the process of implementing the criminal policy of the Soviet state. The article analyzes the criminal legislation of Russia from the point of view of further development of criminal legislation in the direction of improving the institution of administrative prejudice and increasing the number of norms with administrative prejudice.

WHETHER IN RUSSIA, A SPECIAL LAW ON E-SPORTS?

2020 ◽  
Author(s):  
Хусейн Вахаевич Идрисов ◽  
Адат Умаровна Юсупова
Keyword(s):  
Legal Framework ◽  
Legal Regulation ◽  
Point Of View ◽  
History Of

В статье рассматриваются правовые основы в сфере регулирования киберспорта и признания его в качестве спортивной дисциплины. Рассмотрена история становления киберспорта, приведен ряд нормативно-правовых актов, на основе которых реализуются правоотношения в сфере киберспорта. В заключении статьи сделан ряд выводов в плане перспективы развития данной спортивной дисциплины с точки зрения правовой ее регламентации. The article discusses the legal framework for regulating eSports and recognizing it as a sports discipline. The article considers the history of the formation of e-sports, provides a number of legal acts on the basis of which legal relations in the field of e-sports are implemented. The article concludes with a number of conclusions regarding the prospects for the development of this sport discipline from the point of view of its legal regulation.

scholarly journals Certain problems of legal regulation of the activities of operational police units

2020 ◽  
Vol 2020 (2) ◽  
pp. 165-171
Author(s):  
Igor' Skokov
Keyword(s):  
Law Enforcement ◽  
Police Officers ◽  
Legal Regulation ◽  
Point Of View ◽  
Federal Law ◽  
Search Activity ◽  
Legal Method ◽  
History Of ◽  
The Law ◽  
The Right

Introduction. The article deals with the history of the law enforcement and alteration to certain provisions of the Federal law «On police» from 07.02.2011 № 3-FZ. Goal. The purpose of the work was to evaluate certain provisions of the Federal law «On police» and the Federal law «On operational and investigative activities» from the point of view of operational search activity and on the basis of a comparative legal method of cognition of normative acts regulating the process of law enforcement and operational search activity. To identify the problems of the interaction of these laws. The article presents inconsistencies between the provisions of the Federal law «On police» and the Federal law «On operational and investigative activities». Results. As a result of the work, the author identified and attributed to the number of problematic provisions concerning the right of police officers to conduct operational search activities, the right to enter the homes of citizens, and some others. The author’s suggestions for amendments to the law «On police» are given, and the need for further research aimed at eliminating the identified shortcomings and solving the problems under consideration is determined. The author comes to the conclusion that the timely elimination of the shortcomings of the legal relationship between the Federal law «On police» and the Federal law «On operational and investigative activities» in the context of regulating the activities of operational police units will only increase the efficiency of the organization of operational and investigative activities of the internal affairs bodies.

scholarly journals Historical Monuments of Legal Regulations on Infanticide in Ancient Rus and Pre-Revolutionary Russia

2021 ◽  
pp. 34-44
Author(s):  
Ekaterina Z. Sidorova ◽  
◽  
Evelina Yu. Buzinsky ◽  
Keyword(s):  
Public Relations ◽  
Scientific Knowledge ◽  
Historical Analysis ◽  
Legal Regulation ◽  
Point Of View ◽  
Legal Regulations ◽  
Historical Monuments ◽  
History Of ◽  
Historical Basis ◽  
Revolutionary Period

The article studies the history of legislative regulation of public relations related to the murder of children by their parents. The research methods are historical-legal, comparative-legal, formal-logical, etc. The work is significant, as it allows us to look at the problem of infanticide from the historical point of view and to assess the variability of the legislator’s approach to this phenomenon. In our society the murder of children is still committed. The authors believe that studying the historical basis and causes of the murder of a newborn by its mother will help to find an answer to the question of why infanticide was committed and is still committed. There is a gap in scientific knowledge: the society has not yet found a means to make child abuse (and their murder) few and far between in our country. The lack of scientific knowledge in this area creates a ground for conducting scientific research. The authors refer to Ancient Rus and pre-revolutionary period, analyze the legislation, and assess the legislator’s approach to murder of a child by an adult. The study reflects the variability of the legislator's position on the issue. The methodological basis of this work includes analysis and generalization of literature and publications in periodicals devoted to historical aspects of legal regulation of infanticide, as well as study of legal monuments containing relevant legal regulations. The main results of the work are that the authors have conducted a historical analysis of the legal ban on committing infanticide from Ancient Rus to pre-revolutionary Russia. Initially, the murder of a child, primarily an illegitimate one, by its mother was classified as a qualified crime and severely punished. However, with development of society, state, and law, the legislator reduced the punishment for committing infanticide. The contribution of this research to science is determined by its novelty. The authors have been able to show how important social norms and mores are for forming the opinion of the legislator.

scholarly journals Some issues of legal regulation of the land tax in Ukraine and foreign countries

2019 ◽  
Author(s):  
O. Makuch
Keyword(s):  
Land Use ◽  
Real Estate ◽  
Oecd Countries ◽  
Legal Regulation ◽  
Real Estate Market ◽  
Point Of View ◽  
Main Body ◽  
Tax Base ◽  
Land Taxation ◽  
Land Valuation

Problem setting. One of the basic principles of land law is the principle of payment for land use, which is enshrined in the Land Code of Ukraine and provides for the payment (in monetary terms) of the object, which is transferred to the property or use of the respective entity. At present, the essence of the principle of payment for land use is also revealed through the existence of a legal mechanism for payment of land, which includes land tax and rent for land of state and communal property (rent). These payments are provided for by the Tax Code of Ukraine. Land payment is a significant source of local budget revenue and is the second largest source of income after the personal income tax. Analysis of recent researches. A lot of scientists, in particular: M. P. Kucheryavenko, T. M. Shulga, E. M. Bogatyryova, Yu. I. Plotnikova, and others are trying to cover some aspects of modern legal regulation of land taxation. Article’s main body. The article is devoted to the study of the modern legal regulation of land tax in Ukraine and foreign states. The experience of OECD countries is explored. The author found that each state has a fairly well-established land tax model that provides for effective tax rates and benefits, an objective tax base, and so on. At the same time, differentiated taxation in different countries varies in terms of taxation, tax base, rates, methods of tax collection, fiscal powers of different levels of government, scope and amount of privileges, etc. A common feature of these countries is that in the rampant countries, the proceeds from the payment of a real estate tax or a pure land tax are directed to the development of urban infrastructure, so it is profitable for citizens to pay this tax. At the same time, the most effective systems of land taxation operate in the countries with developed land and real estate market, since the efficiency of taxation and increase of tax revenues to the budgets depend on the completeness of accounting of the objects of taxation. Conclusions and prospects for the development. Therefore, we consider it expedient and logical to apply the land valuation used in OECD countries. Unlike land valuation (currently in use in Ukraine), mass valuation makes it more fair to assess the taxation of land and its objects from the point of view of the objective distribution of the tax burden in the context of constant changes in the real estate market.

Perspectives of Reforming the System of Interbudget Relations in Russia (in the Light of the International Experience)

2006 ◽  
pp. 112-127 ◽  
Author(s):  
V. Nazarov
Keyword(s):  
Social Welfare ◽  
Intergovernmental Relations ◽  
International Experience ◽  
Point Of View ◽  
Short History ◽  
History Of

The attempts to reconstruct the instruments of interbudget relations take place in all federations. In Russia such attempts are especially popular due to the short history of intergovernmental relations. Thus the review of the ¬international experience of managing interbudget relations to provide economic and social welfare can be useful for present-day Russia. The author develops models of intergovernmental relations from the point of view of making decisions about budget authorities’ distribution. The models that can be better applied in the Russian case are demonstrated.

Beérkezett könyvek

2008 ◽  
Vol 63 (4) ◽  
pp. 769-770
Author(s):  
Csaba Pléh
Keyword(s):  
New York ◽  
Point Of View ◽  
Cambridge University ◽  
New Science ◽  
Oxford University ◽  
History Of ◽  
The Mind ◽  
Oxford University Press

Danziger, Kurt: Marking the mind. A history of memory . Cambridge University Press, Cambridge, 2008Farkas, Katalin: The subject’s point of view. Oxford University Press, Oxford, 2008MosoninéFriedJudités TolnaiMárton(szerk.): Tudomány és politika. Typotex, Budapest, 2008Iacobini, Marco: Mirroring people. The new science of how we connect with others. Farrar, Straus and Giroux, New York, 2008Changeux, Jean-Pierre. Du vrai, du beau, du bien.Une nouvelle approche neuronale. Odile Jacob, PárizsGazzaniga_n

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