scholarly journals LEGAL PRINCIPLES OF THE AUSTRIAN TAX SYSTEM’S REGULATION

2016 ◽  
Vol 1 (6) ◽  
pp. 0-0
Author(s):  
Оксана Журавлева ◽  
Oksana Zhuravleva
Keyword(s):  
Russian Federation ◽  
Federal State ◽  
Legal Principles ◽  
Federal States ◽  
Tax Legislation ◽  
Eurasian Economic Union ◽  
The Subject ◽  
The Russian Federation ◽  
Supranational Regulation

According to the Concept of the Foreign Policy of the Russian Federation, the establishment of the Eurasian Economic Union is a priority for Russia. It is necessary to take into account the experience of other federal states through the integration model’s creation. Austria is a federal state like the Russian Federation. The analysis of the Austrian experience in tax regulation including the implementation of supranational regulation rules in the national legislation may help to plan successful strategies. The article is focused on the legal basis for taxation in Austria. The subject of the research is the legal principles of taxation regulation, its dynamics, system and sources of tax legislation. The author concludes that 2015/2016 tax reform will change the implementation mechanisms of principles of federalism and justice. The research identifies tendencies for strengthening the role of federal regulation in taxation, harmonization of taxation procedures, revision of the economic model of taxation of physical persons’ incomes.

scholarly journals The development budget and its role in the implementation of the region’s investment policy

2021 ◽  
pp. 168-175
Author(s):  
S. N. Rukina ◽  
K. A. Gerasimova ◽  
A. S. Takmazyan ◽  
K. N. Samoylova
Keyword(s):  
Russian Federation ◽  
The State ◽  
Investment Projects ◽  
Tax Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Tax Benefits ◽  
The Stability ◽  
Monetary Income

Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the subject of the Russian Federation and a tool for activating investment processes. The authors substantiate two options for the formation of its income based on the state of the economic potential of the region and inter-budgetary relations in the country. The article argues for the need to reflect in the development budget tax expenditures corresponding to the amount of incentive tax benefits provided by the sub-federal government to investors. The analysis of the forms of state support for investment projects in the Rostov region that are in demand by business – tax incentives, “engineering” subsidies, special investment contracts-allowed us to formulate a set of measures to improve tax legislation. The full functioning of the development budget is impossible without its consolidation in the Budget Code of the Russian Federation, as well as simplification of the mechanisms for providing tax instruments that stimulate investment processes, maintaining the stability of tax legislation, and expanding the tax independence of the state authorities of the subjects of the Russian Federation. 

Human Rights Activities as a Function of the Prosecutor’s Office

2020 ◽  
Vol 3 ◽  
pp. 88-93
Author(s):  
K.N. Golikov ◽  
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
The State ◽  
Main Function ◽  
Federal Law ◽  
The Subject ◽  
The Russian Federation ◽  
The Law

The subject of this article is the problems of the nature, essence and purpose of prosecutorial activity. The purpose of the article is to study and justify the role of the human rights function in prosecutorial activities in the concept of a modern legal state. At the heart of prosecutorial activity is the implementation of the main function of the Prosecutor’s office – its rights and freedoms, their protection. This means that any type (branch) of Prosecutor's supervision is permeated with human rights content in relation to a citizen, society, or the state. This is confirmed by the fact that the Federal law “On the Prosecutor's office of the Russian Federation” establishes an independent type of Prosecutor's supervision-supervision over the observance of human and civil rights and freedoms. It is argued that the legislation enshrines the human rights activities of the Prosecutor's office as its most important function. It is proposed to add this to the Law “On the Prosecutor's office of the Russian Federation”.

scholarly journals Cluster Policy in the Russian Federation: A Сase Study of Industrial Clusters

2018 ◽  
Vol 37 (2) ◽  
pp. 61-75 ◽  
Author(s):  
Irina Rodionova ◽  
Tatiana Krejdenko ◽  
Cezary Mądry
Keyword(s):  
Russian Federation ◽  
Russian Literature ◽  
Industrial Clusters ◽  
Cluster Policy ◽  
Role Of The State ◽  
The Subject ◽  
The Russian Federation ◽  
Spatial Diversification ◽  
Low Efficiency

Abstract The article describes cluster policy in the Russian Federation regarding industrial clusters. In the first part, the authors explain the definitions of basic concepts related to clusters that are used in Russia, the features of cluster policy in the light of European experiences, and bring closer the Russian literature on the subject. In the second part, they distinguish and describe five stages of cluster policy in Russia. In the third part, they present basic quantitative data describing clusters in Russia, including their spatial diversification, the number of entities creating clusters, employment, etc. A particular role of the state in creating clusters and subsequent cluster policy programs is described, paying attention to their low efficiency.

scholarly journals MANUFACTURING INDUSTRY FUNCTIONING EFFICIENCY ESTIMATION IN THE REGIONS OF THE RUSSIAN FEDERATION

2020 ◽  
pp. 70-76
Author(s):  
A. Sh. Kamaletdinov ◽  
A. A. Ksenofontov
Keyword(s):  
Russian Federation ◽  
Economic Activity ◽  
Manufacturing Industry ◽  
Federal State ◽  
Index Method ◽  
Scientific Methods ◽  
Efficiency Estimation ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation

Manufacturing industry functioning efficiency on the territory of the Russian Federation has been analysed. Statistical data offered by the Federal Tax Service and the Federal State Statistics Service of Russia have been used for research. The object of the study is 85 subjects of the Russian Federation, the subject of the study is the type of economic activity “Manufacturing”, which operates on their territories. The methodological basis of the research were the general scientific methods of cognition. As special methods of cognition, statistical methods were chosen. The index method as a private scientific method has been used. An indicator of the effectiveness of the economic activity “Manufacturing” has been developed. The structure of tax revenues and employed population by type of economic activity in 2017 has been studied. A distribution of subjects by type of economic activity “Manufacturing” has been created.

scholarly journals From the Constitution of the Russian Federation to an order: particularities of departmental rule-making in health care

2021 ◽  
Vol 2021 (2) ◽  
pp. 70-76
Author(s):  
Antonina Chuprova
Keyword(s):  
Health Care ◽  
Russian Federation ◽  
Research Problem ◽  
Medical Organization ◽  
Domestic Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Federal Laws ◽  
Rule Making

The relevance of the research is based on the role of special orders of the Ministry of Health about the realization of citizens’ rights to available and qualitative medical care by providing patients with the opportunity to choose a medical organization. Problems arising in connection with the untimely delivery of health care arise from the contradictions in the provisions of regulations that occupy different places in the hierarchy of domestic legislation. The formulation of the research problem is conditioned by the subject of the analysis, which does not only reflect the existing contradiction between departmental orders in the health care system of the Constitution of the Russian Federation and the provisions of current federal legislation, but allows us to resolve the problems of their correlation, on the basis of which a serious transformation of the not yet patient-oriented normative framework in the health care sector should take place. The objective of the study is to formulate proposals for improving the current legislation that defines the rights of citizens in the field of healthcare. Based on the results obtained, conclusions were drawn, according to which it is advisable to adjust certain provisions of departmental regulations, taking into account the rights of patients, which they are endowed with by the Constitution of the Russian Federation and federal laws in the field of health care. Based on the criminological aspect of violations in the normative acts hierarchy by departmental orders, we can speak about the emergence of a new group of corruption risks.

scholarly journals Russia in the Greater Eurasian Partnership: from Civilization Theory to Political Practice

2020 ◽  
Vol 16 (2) ◽  
pp. 33-42
Author(s):  
T. N. Litvinova
Keyword(s):  
Russian Federation ◽  
New World ◽  
Shanghai Cooperation Organization ◽  
Eurasian Economic Union ◽  
One Belt One Road ◽  
Economic Statistics ◽  
The Russian Federation ◽  
Economic Union ◽  
Vladimir Putin

Introduction. The article overviews the place of Russia in the promotion and construction of the Greater Eurasian partnership. The idea of this partnership was proposed by President of the Russian Federation Vladimir Putin for the interfacing of the Eurasian Economic Union (EEU) and the Chinese transport initiative “One Belt, One Road” (OBOR).Materials and methods. The study is based on the synthesis of the civilizational concept of Eurasianism and the theory of international integration. The work analyses official documents of EEU and Shanghai Cooperation Organization (SCO), declarations of their officials, screening mass media, trade and economic statistics.Results. The statistics show that EEU is gaining success, although at present its developed is slowing. Third countries still play a significant role in foreign trade and investments of EEU member states. China competes with Russia for the dominance in Central Asia. The interface of EEU and SCO integration processes, as well as the Chinese initiative “One Belt, One Road” should be developed in view of Russia’s interests.Discussion and conclusion. The Greater Eurasian partnership can be considered as component of a new world architecture underlied by the system of regional and interregional economic and integration groups. The post-Soviet countries of Eurasia are united by a common history, civilizational and cultural prerequisites for integration with the unifying role of Russia. No serious project on the continent can be implemented without its participation.

scholarly journals Features of the organization of public service of medical and social expertise at the present stage

2016 ◽  
Vol 19 (3) ◽  
pp. 159-163
Author(s):  
S. N Puzin ◽  
Servir S. Memetov ◽  
M. A Shurgaya ◽  
L. Yu Baleka
Keyword(s):  
Russian Federation ◽  
Evaluation System ◽  
Health Care Organizations ◽  
Federal State ◽  
Persons With Disabilities ◽  
Cultural Life ◽  
Full Participation ◽  
The Russian Federation ◽  
Political Economic

In the modem society, the state acts as the guarantor ofsocial security of citizens with disabilities. In this direction as an important stage the ratification by the Russian Federation of the Convention on the Rights of Persons with Disabilities in 2012 has turned. Convention was directed to the assurance of the full participation of persons with disabilities in civil, political, economic, social and cultural life of the society. Ratification of the Convention required to insert amendments in the acting legislations of the Russian Federation, including those concerning Medical and Social Expertise (MSE). In particular, there was changed quantitative and qualitative body of specialists, members of the Bureau of the MSE, there was changed the classification and the criteria used for the implementation of medical and social examination of citizens by Federal State MSE institutions. There was the replacement of a paradigm in relation to persons with restrictions in the life activity. The role of health care organizations in terms of examinations and clinical diagnosis in citizens, sent to the medical and social expertise has increased significantly. In the article there is presented an analysis of the current regulatory - legal frameworkfor the implementation of medical and social examination of citizens by Federal State MSE institutions. There was emphasized the importance of quantitative evaluation system of the severity of persistent disorders of the human body functions, caused by diseases, consequences of injuries and defects.

scholarly journals Administrative legal mechanism for exercising the right of citizens to appeal to the government bodies in the Ural Federal District: the peculiarities of legal regulation

2021 ◽  
pp. 32-46
Author(s):  
Stanislav Vladimirovich Kalashnikov
Keyword(s):  
Russian Federation ◽  
Federal District ◽  
Legal Regulation ◽  
The Subject ◽  
The Russian Federation ◽  
The Government ◽  
The Right ◽  
Legal Mechanism

The subject of this this research is the normative legal and legal acts of the government bodies of the constituent entities of the Russian Federation included into the Ural Federal District (Kurgan, Sverdlovsk, Tyumen, Chelyabinsk regions, Khanty-Mansi Autonomous Okrug, Ugra and Yamalo-Nenets Autonomous Okrug) that regulate the administrative legal mechanism for exercising the right of citizens to appeal to the government bodies in the indicated regions. Special  attention is given to the importance and need for legal regulation of the issues associated with arranging additional guarantees and exercising the right of citizens to appeal to government bodies, particularly on the level of the constituent entities of the Russian Federation included into the Ural Federal District. Based on the comprehensive analysis of the aforementioned normative legal act and legal acts, the author reveals the peculiarities of legal regulation of the administrative legal mechanism for exercising the right of citizens to appeal to government bodies in the constituent entities of the Russian Federation included into the Ural Federal District, the limits of norm-setting authorities of the listed regions of the Russian Federation, specificities of securing additional guarantees of the rights of citizens to appeal to government bodies in the corresponding regional laws, approaches towards consolidation of the categorical and conceptual apparatus, determination of parties to legal relations in the area of exercising the right of citizens to appeal to government bodies, the role of normative legal and legal acts of the constituent entities of the Russian Federation included into the Ural Federal District within the mechanism of exercising the right of citizens to appeal to government bodies. The conclusion is formulated on the prospect of the approaches of certain constituent entities of the Russian Federation towards legal regulation of the mechanism for exercising the right of citizens to appeal government. The author also makes recommendation for its improvement.

scholarly journals On the Question of the Powers of the Federal Executive Authorities of Germany in the Field of Genetic Engineering

2020 ◽  
Vol 17 (3) ◽  
pp. 421-430
Author(s):  
Ekaterina Lebedeva
Keyword(s):  
Genetic Engineering ◽  
Public Administration ◽  
Russian Federation ◽  
Genetically Modified Organisms ◽  
Federal State ◽  
Federal Republic Of Germany ◽  
Federal States ◽  
The Russian Federation ◽  
The Government ◽  
The Impact

At the present stage of the development of genetic engineering activities in the Russian Federation the question of the expediency of distributing powers between federal executive bodies and executive bodies of constituent entities is relevant. In this regard, the experience of Germany in securing the relevant powers in the field of genetic engineering for the executive authorities is considered, in particular, the powers of the federal executive authorities of Germany are examined to release and place genetically modified organisms, to monitor the impact of artificial microorganisms on human health and the environment, as well as administrative functions for maintaining information registers of information about modified organisms. The Author analyzes the powers of the German Federal Ministry of Food and Agriculture (German: Bundesministerium für Ernährung und Landwirtschaft – BMEL), the Federal Office for Consumer Protection and Food Safety of Germany (German: Bundesamt für Verbraucherschutz und Lebensmittelsicherheit – BVL) and other bodies. In addition, the Author has investigated the powers of the federal states of the Federal Republic of Germany in the field of genetic engineering work related to the use and production of artificial microorganisms and GM products. As an example, the competence of the authorized body of the federal state of Hesse – the Department of the Government of Hesse for genetic engineering – is considered. Analysis of the powers of the executive authorities of Germany in the field of genetic engineering made it possible to formulate conclusions and recommendations for streamlining the powers of executive authorities and organizations in Russia. As a result, proposals were made to improve public administration in the field of genetic engineering activities in Russia, including the need to entrust a separate authority with the authority for comprehensive regulation in the field of genetic engineering activities, as well as the inexpediency of currently providing executive the authorities of the constituent entities of the Russian Federation, the powers to exercise public administration in the area under consideration.

Increasing of the Role of Social Security in Taxing Personal Income As an Instrument for Smoothing the Spatial Polarization of Regions

2018 ◽  
Vol 6 (3) ◽  
pp. 59-64
Author(s):  
З. Сеферова ◽  
D, Seferova
Keyword(s):  
Social Security ◽  
Russian Federation ◽  
Low Income ◽  
Financial System ◽  
Personal Income ◽  
Tax Rate ◽  
Subsistence Minimum ◽  
The Subject ◽  
The Russian Federation

The subject of the study is taxation as an instrument for regulating the processes occurring in the functioning of the country’s financial system. The subject of the study is the taxation of incomes of individuals operating in the Russian Federation. The tax rate on income of individuals at the rate of 13%, established in our country is socially unfair with regard to low-income citizens of the country. In this connection, there arises the need either to free the income of a citizen from the tax equal to the subsistence minimum, or to apply a special taxation regime based on coefficients that reduce the level of taxation.

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