Administrative Responsibility for Offenses in Economic Areas

Relations in economic areas is a special sphere of social relations, which is associated with the phenomenon of ownership and which are regulated by civil, budget, tax, customs legislation and others. The federal laws on budgetary, tax, and customs relations adopted at the turn of the 20th-21st centuries enshrined the corresponding types of responsibility that operated in parallel with the administrative one. The variety of types of responsibility for offenses in economic areas made it difficult for law enforcement practice. The work analyze the basis of responsibility in economic areas, to explore the legal nature of liability for violation of legislation on taxes and fees and show its similarity to the legal nature of administrative responsibility. It is proved that the only type of responsibility for offenses in economic areas (in the field of finance, budget, taxes, customs, banking, etc.) is administrative responsibility. Identified the legal nature of liability for violations of legislation on taxes and fees. A proposal was made to remove from the Tax Code of the Russian Federation norms on liability for violations of legislation on taxes and fees and to introduce Chapter 15.1 into the Code of the Russian Federation on Administrative Offenses, and at the same time to remove the elements of violation of legislation on taxes and fees from Chapter 15.1 of the Code of the Russian Federation on Administrative Offences

Categories “Process” and “Procedures” in the Works of the Classics of Russian Administrative Law: Concept, Relevance and Modernity of the Model

Research topics related to concepts such as “process”, “procedures”, “administrative process” remain the most controversial, and, therefore, relevant. Unfortunately, not many scientists are ready to take part in the creation of a modern theory of the administrative process, the development of unified approaches to its terminology, the formation of a unified Russian model of the administrative process. At the same time, knowledge of the works of recognized classics of Russian procedural law is very important and timely. This article attempts to analyze individual works of the classics of Russian administrative procedural law, who stood at the origins of its creation, to compare their position and draw their own conclusions. The excerpts are given and the positions on the subject and essence of the concepts o process, procedure, stages of such scientists as B. M. Lazarev, V. D. Sorokin, N. G. Salishcheva and some others are demonstrated. The purpose of the work was to prove that the ideas of the scientists who stood at the origins of the Russian administrative procedural law are not only alive, they are relevant and should be relied on in order to: 1) develop unified approaches to the terminology of the administrative process, 2) create a unified modern model of the administrative process. The tasks correspond to the purpose of the study and are aimed at understanding the works of recognized classics of Russian procedural law, popularizing their works, ideas, developments, etc. and highlight the signs of the concepts under study. The applied methods made it possible to individualize the essence of the approaches of the classics of Russian administrative procedural law to the concepts of “process”, “procedure”, “administrative process”, develop their own position, give an author's definition and draw other conclusions corresponding to the study

Administrative Tort: an Impostor or an Established Legal Phenomenon?

The use of the term “administrative tort” in administrative law and its extension to the range of relations regulated by administrative law causes misunderstandings among civil law theorists and some representatives of administrative law science. In connection with the next administrative reform and the reform of administrative legislation, a new discussion arose about the legality of the use of the term “administrative tort” in the theory of administrative law and law enforcement practice. Accepting this scientific challenge, the Author delves into the essential content of the term “tort”, compares it with the concepts of obligation, duty, harm, liability, and others, and gives the Author's definition of “obligation”. The conclusions are based on the works of legal theorists, civil and administrative law, and developers of the science “administrative tortology”

Legal Regulation and Legal Nature of Tax Control: a View from the Position of Administrative Law

Tax control, its legal nature is a topic that is often found in the works of theoretical scholars of financial and tax law. However, a one-sided view (from the point of view of exclusively financial and legal regulation) does not allow one to fully objectively assess and reveal all facets of relations in this sphere. The article proves that the legal regulation of tax control is based on the norms of administrative and administrative procedural law. The duality of the legal nature of tax control is shown, the administrative and protective nature of the activities of bodies authorized in the field of control is disclosed. The Author's definition of the concept of “tax control” is given, the object, subject, control tasks in the field of taxes and fees are highlighted. The author consistently shows that the essence of tax control, on the one hand, is the protection of the financial interests of the state, and on the other, ensuring the legality of taxpayer duties, prohibitions and restrictions

Civil society of modern Russia : problems of implementation of constitutional rights and freedoms

Purpose: The aim of this article is to identify problems of legal regulation of the development of civil society in modern Russia. Tasks: to analyze the position of legal regulation of legal relations, to compare formed legal relations in link "state - public authorities - society - person" Design/Methodology/Approach: The theoretical basis of the study is works of scientists in the field of administrative law and state administration concerning the guarantee of rights and freedoms of citizens by executive power rights. Authors revealed the features, essence, internal relations and the relationship of state policy and society, to identify the role of administrative law and make own view on their essence and content. Findings: Authors highlight the interconnections between the law and science and disclose the multi-dimensional concept of administration. Practical implications: Authors' development could be utilized in future developments of Russian legal frameworks at all levels of administration. Originality/Value: The contribution of the article is the comprehensive analysis of legal norm and clarification of basic concepts of administration.peer-reviewe