Legal Regime of Tax Incentives according to the Legislation of Russian Federation

2019 ◽  
Author(s):  
Boris Aleksandrovich Fedosimov
Keyword(s):  
Russian Federation ◽  
Tax Incentives ◽  
Legal Regime

Tax incentives and control: the ways of improvement and evaluation of their implementation in the Russian Federation

2017 ◽  
Vol 30 (1) ◽  
pp. 69-82
Author(s):  
T. N. Vinogradova ◽  
I. V. Kravchenko
Keyword(s):  
Russian Federation ◽  
Tax Incentives ◽  
Topical Issue ◽  
Maximum Increase ◽  
Major Development ◽  
The Russian Federation ◽  
Tax Payments ◽  
Development Paths ◽  
And Control

The article is devoted to the topical issue of tax incentives and control in Russia. We have evaluated effectiveness of these measures in terms of current legislation and identified the main problems encountered during their implementation. Additionally, in this article we have covered major development paths of tax incentives and control in modern conditions to enhance their efficiency and achieve maximum increase in tax payments in budgets of the Russian Federation.

Experimental legislation: some conceptual approaches to explanation

2021 ◽  
Vol 23 (2) ◽  
pp. 16-23
Author(s):  
MIKHAIL DEGTYAREV ◽  
Keyword(s):  
Species Diversity ◽  
Russian Federation ◽  
Experimental Approach ◽  
Thought Experiment ◽  
Legal Regulation ◽  
Federal Law ◽  
Legal Regime ◽  
The Russian Federation ◽  
Goals And Objectives ◽  
Law Making

In connection with the adoption of the Federal Law of July 31, 2020 No. 258-FZ “On Experimental Legal Regimes in the Field of Digital Innovations in the Russian Federation” and of the Federal Law of July 31, 2020 No. 247-FZ “On Mandatory Requirements in the Russian Federation” (Article 13 “Experimental legal regime”) the topic of experimental legislation was updated. The article is devoted to the application of the experimental approach in legal regulation. The author reveals the essence of the concept of experimental legislation, explains the goals and objectives of using the appropriate technologies. The author notes that although in a broad sense it can be said that the adoption of any new law is in itself an experiment, there are still significant differences within the experimental law. The author sets out the essential features of a legislative experiment. The article examines the reasons for the need and prerequisites for the rationality of the use of experimental legislation. The author shows the nature of legislative experimentation and the merits of this toolkit. The author shows the areas of relevant application of the method of experimental legislation. The species diversity of methods of experimental regulatory regulation is indicated. The article compares the method of practical experimental legislation and the method of thought experiment in norm-writing and law- making activities. The article compares the method of practical experimental legislation and the method of digital duplicate-models of legislative acts. The author substantiates the existence of limits of applicability of the method of experimental legislation and demonstrates selected technologies of experimental legislation. In conclusion, the author turns to the complex and controversial problems of using the method of experimental legislation.

scholarly journals THE PROBLEM OF DETERMINING THE LEGAL REGIME OF “DISPUTED” REAL ESTATE: THEORETICAL AND PRACTICAL ASPECTS

2021 ◽  
pp. 19-24
Author(s):  
N.A. Pronina ◽  
T.N. Platunova ◽  
S.O. Kostyakova
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Civil Law ◽  
Property Right ◽  
Legal Regime ◽  
Land Plot ◽  
Legal Definition ◽  
The Russian Federation ◽  
Definition Of ◽  
The Right

The article raises the following topical problems currently inherent in the institution of real estate in theRussian Federation: the unsuccessful legal definition of a real estate object, enshrined in Art. 131 of the CivilCode of the Russian Federation; qualification of objects as immovable and, accordingly, delimitation of themfrom movable ones; the emergence of objects with a controversial legal regime; the need to move from themodel of “plurality” to the model of “unity” of real estate objects. Also, the authors of this article analyzea number of approaches aimed at resolving the above problems and the possible consequences (both positiveand negative) of their implementation in practice, put forward their views and offer their own solutionto these problems. A variant of the legalization of “disputable” objects is proposed by introducing the rightof construction into the civil law of the Russian Federation as a limited property right to use a land plot withthe extension of this right to everything that is being built on such a land plot. The examples of legislativeregulation of the right to build in the civil law of pre-revolutionary Russia are considered, the elements of theright to build in the current law of the Russian Federation are revealed.

scholarly journals On the Issue of a Public Corporation as a Form of a Non-Profit Organization

2021 ◽  
Vol 2 ◽  
pp. 3-5
Author(s):  
Natalia G. Kanunnikova ◽  
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Civil Law ◽  
Federal Law ◽  
Legal Regime ◽  
Non Profit ◽  
Russian State ◽  
Public Corporation ◽  
State Corporation ◽  
The Russian Federation

The article offers the author’s vision of such a form of non-profit organization as a state corporation with a special legal status. As a result of the analysis, the author comes to the conclusion that it is permissible to recognize a state corporation as an independent subject of civil law relations, since state corporations combine the characteristics of both a legal entity, in particular, the autonomy of property, independent liability for obligations, etc., and the institution of the state, endowed with authority. The analysis of the federal legislation allowed the author to say that a special legal regime applies to modern Russian state-owned corporations, which provides for their exemption from certain duties and granting certain rights and powers. In this regard, the question is raised about the development of recommendations for improving legislation in the field under study by excluding Article 7.1 from the Federal Law, January, 12 № 7-FZ “On Non-Profit Organizations”, and introducing its content into the Civil Code of the Russian Federation, adding it to Article 124.1 “State Corporation”.

Special legal regime of natural resources - the basis of Natural Resource Law

2021 ◽  
pp. 66
Author(s):  
Mikhail M. Brinchuk
Keyword(s):  
General Theory ◽  
Natural Resources ◽  
Russian Federation ◽  
Natural Resource ◽  
Constitutional Court ◽  
Legal Regime ◽  
Exceptional Value ◽  
The Russian Federation ◽  
Theory Of Law

The article explores the special legal regime of natural resources. The position is evaluated of the Constitutional Court of the Russian Federation also and the provisions of the General theory of law on a special legal regime are considered. Analyzed the special legal regime of natural resources. Nature is investigated as an exceptional value for society and, accordingly, the object of a special legal regime.

scholarly journals To the problem of legal regulation of agricultural land turnover in the Russian Federation

2020 ◽  
Vol 176 ◽  
pp. 06005
Author(s):  
Irina P. Chupina ◽  
Natalia N. Simachkova ◽  
Oksana S. Trotsenko
Keyword(s):  
Russian Federation ◽  
Agricultural Land ◽  
Life Support ◽  
Legal Regulation ◽  
Point Of View ◽  
Natural Fertility ◽  
Legal Regime ◽  
Land Relations ◽  
Legitimate Interests ◽  
The Russian Federation

The authors comprehensively investigated theoretical and practical problems of legal regulation of agricultural land turnover in the Russian Federation. They analyzed the jurisprudence in the field of agricultural land turnover, examined the legal regime of agricultural land in the Russian Federation, investigated the peculiarities of land plots turnover from agricultural lands, identified a number of significant problems in the legislation in the field of legal regulation of agricultural purposes land turnover. It is difficult to overestimate the importance of land, which is a nonrecoverable natural resource. From this point of view, agricultural land has a unique unrepeatable natural fertility capacity that determines the possibility of producing life support products, being an essential component of the environmental system. In the annual Address to the Federal Assembly of the President of Russia in 2019, V.V. Putin, specifying the main directions of strategic development of the country, noted the high importance of the land legislation development. The peculiarities of the agricultural land plots turnover are due to the public nature of land relations regulation. For this category of land, a special legal regime is established for food security purposes of Russia, which leads to the prevention of removing these lands from agricultural circulation, as well as building development. According to articles 9, 36 of the Constitution of the Russian Federation, “land and other natural resources are used and protected in the Russian Federation as the basis for the lives and activities of peoples living on the the relevant territory” and the exercise of authority by land owners is limited to conditions for potentially damaging the environment and violation of rights and legitimate interests of other persons.

scholarly journals TAX INCENTIVES FOR USE OF ALTERNATIVE ENERGY SOURCES IN THE RUSSIAN FEDERATION

2019 ◽  
Vol 9 (4) ◽  
pp. 144-148 ◽  
Author(s):  
Nadezhda V. Ponomareva ◽  
Anna O. Zvereva ◽  
Ekaterina V. Golubtsova ◽  
Svetlana B. Ilyashenko
Keyword(s):  
Russian Federation ◽  
Alternative Energy ◽  
Tax Incentives ◽  
Energy Sources ◽  
Alternative Energy Sources ◽  
The Russian Federation

Legal Structure of Budget Immunity: Theoretic and Legal Analysis

2015 ◽  
Vol 3 (5) ◽  
pp. 0-0
Author(s):  
Наталья Поветкина ◽  
Natalya Povetkina
Keyword(s):  
Russian Federation ◽  
The State ◽  
Legal Analysis ◽  
Legal Regime ◽  
Legal Structure ◽  
Original Definition ◽  
The Russian Federation ◽  
Financial Obligations ◽  
Definition Of ◽  
Budget System

The article presents theoretical and legal analysis of the concept of “immunity of the budget”. The article notes the role and importance of immunity of the budget as special legal structure to ensure compliance by the state with all assumed financial obligations, fulfilled at the expense of the budgets of the RF budget system. Diversity and ambiguousness of understanding the category of immunity in science are pointed out. Various concepts of immunity both in general legal and industry-specific format are analyzed. The author concludes that, despite the fact that the immunity of the budget does not possess all the attributes of legal immunities, it can be referred to as such, but with specific features. The article defines the purpose, functions and characteristics of the budget immunity. The author provides an original definition of the “immunity of budget” concept as a legal regime that does not permit mandatory recovery proceedings at the expense of budgets from the budgetary system of the Russian Federation.

Administrative Legal Regime in the Arctic Area

2015 ◽  
Vol 3 (11) ◽  
pp. 0-0
Author(s):  
Владимир Кузнецов ◽  
Vladimir Kuznetsov
Keyword(s):  
Russian Federation ◽  
Social Relations ◽  
Legal Regulation ◽  
The Arctic ◽  
Arctic Zone ◽  
Legal Regime ◽  
Management Procedure ◽  
The Russian Federation ◽  
Northern Territories ◽  
Arctic Area

The development of the Russian Northern territories is not only a domestic problem of this country, but also a global one. The Polar region, which is also called the Arctic area, attracts many and requires concentration of all forces on the solution of the problem of its development in the economic, social, military and strategic dimensions. In proportion to these circumstances, the role of legal aspects in the developing and emerging social relations also increases. Legal regulation for these parts of the Russian Northern territories and adjacent waters of the Arctic Ocean, constituting the Arctic zone of the Russian Federation, requires certain uniformity. This can be achieved by improving public administration over the Arctic zone of the Russian Federation, legislative recognition of its special status and the establishment of special regimes for natural resources, environmental protection, regulation of navigation along the seaways of the Northern sea route. It involves the formation of a special management procedure, i.e. the formation of a special administrative-legal regime. This is a complex task that requires scientific understanding of the problems that have a significant impact on the formation of the administrative legal regime in the Arctic zone of the Russian Federation.

Sign in / Sign up

Export Citation Format

Share Document