Развитие казначейского сопровождения бюджетных средств: проблемы и перспективы

The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice regulating the process of treasury management of budgetary funds. This article also analyzes the experience of legal regulation of the mechanism of treasury management of budgetary funds during public procurement, examines the gaps in budget legislation directly related to the topic under consideration.The purpose of this article is to consider the problems and prospects of the development of the Institute of the Federal Treasury in the Russian Federation. The reason for this study was multiple scientific discussions, which caused an ambiguous reaction from the legal community of Russia. The gaps in the budget legislation directly related to the topic under consideration are considered.The methodology. General scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of treasury management of budget funds.The main results. A number of issues related to the chosen topic were considered. First of all, it is necessary to understand how the legal regulation of treasury management of budgetary funds is carried out. The form of legal regulation of treasury management differed from other forms and instruments of control the norms on treasury management were established annually by the federal law on the federal budget and acts of the Russian Government, Russian Ministry of Finance and the Federal Treasury adopted in pursuance of this federal law. Secondly, it is worth noting how the procedure for treasury management of budgetary funds during public procurement is built. The mechanism of treasury management provides for operations on personal accounts opened in the Federal Treasury with funds received from the relevant budget in the form of subsidies and budget investments, as well as funds directed to the execution of government contracts, contracts, the sourceof financing of which is the budget of the budgetary system of the Russian Federation. Thirdly, it is necessary to understand what prospects the institute of treasury management of public procurement has. Trends in the development of the institute of treasury management show that quantitative parameters will grow, including due to the use of "extended" treasury management and due to the spread of technological solutions to the level of subjects of the Russian Federation and municipalities.Conclusions. Treasury management of budgetary funds during public procurement is a new institution of budget law, a comprehensive budgetary and legal instrument of public administration, which is used at the stage of budget execution for expenditures to exercise financial control over the public procurement, contracts with legal entities and sole proprietors who are not participants in the budget process. In addition, treasury management is a tool with sufficient elasticity and relative "versatility". At its core, it allows you to strengthen control over the targeted and effective use of budget funds, ensure transparency and openness of procurement procedures and execution of state contracts; reduce unscrupulous suppliers in the chain of co-executors while ensuring proper execution of the state contract; increase financial discipline of the parties to the contract. It is also worth noting that treasury management minimizes some of the risks inherent in the use process. This institution should be considered as a system element in a larger mechanism of budget monitoring.На основе применения общенаучных методов в рамках сравнительного, логического и статистического исследования, а также посредством анализа нормативных правовых актов Российской Федерации, правоприменительной практики рассматриваются предпосылки создания, сущностные характеристики и значение института казначейского сопровождения бюджетных средств. Выявляются пробелы и несовершенства в бюджетном праве в части регулирования отношений, связанных с казначейским сопровождением, высказываются предложения по совершенствованию законодательства и правоприменительной практики, направленные на устранение выявленных противоречий

Problematic Issues on Public Liability of a Legal Entity

The article discusses the issues of historical validity of creating a collective subject of law in the form of a legal entity construction. The dual nature of a legal entity as a legal fiction and as a subject of legal relations is shown, which also determines the specificity of the liability of a legal entity and the grounds for its occurrence. This is especially true for such a reason as the presence of guilt, because by virtue of the artificial nature of the legal structure of a legal entity, the rules for determining its guilt differ from the rules applicable to an individual. The risks of ineffective punishment of individuals hiding behind the "screen" of an artificial subject of law are analyzed; use of a legal entity as an instrument for committing unlawful acts by individuals. A comparison is made of the features of holding a legal entity liable for committing acts in civil and public law spheres, as well as measures of this responsibility. The ideas on the possibility of a criminal procedure investigation of offenses of legal entities are considered, on the categorization of types of administrative responsibility and the amount of administrative fines in relation to legal entities

Квалифицированные инвесторы: правовой статус и проблемы налогообложения

The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as certain aspects of taxation of accredited investors. The experience of legal regulation of income from investment activities, used in foreign legislation, is also analyzed in the context of the topic.The purpose of the article is to confirm the need to revise the requirements for accredited investors, to clarify the legislative provisions of the personal income tax. The reason for this study was legislative changes that caused an ambiguous reaction among the entire legal community in Russia.The methodology. General scientific methods were applied in the framework of a comparative, logical and statistical study and analysis of law enforcement and judicial practice in the field of taxation of an accredited investors.The main results. The following issues were investigated. What was the reason for the introduction of the status of an accredited investor in Russian legislation? It was the need firstly to protect the rights of investors, and secondly to regulate and protect the stock market from unconsciously high-risk transactions. What requirements are specified in the law for obtaining this status, what requirements exist in foreign legislation and why does domestic legislation need to be revised? We can divide the requirements for obtaining the status into three general groups: experience, knowledge and risk. Investor is obliged to meet two criteria by European legislation, when only one criterion by Russian legislation. The problem of taxation of qualified investors was raised in the context of the progressive income tax rate. Taxation of qualified investors needs a thorough legislative review in terms of tax deductions.Conclusions. The ideas for the introduction of the status of an accredited investor, of a progressive personal income tax rate were implemented in Russian legislation from the legislation of foreign countries. Such Russian legal rules needs significant revision. The legislative term "accredited investor" should be introduced in legislation system. It is necessary to clarify the criteria for obtaining a status, as well as to consolidate the necessity for accredited investors to comply with two conditions instead of one. Such an initiative would allow investors themselves to approach investing more consciously and would remove risks from brokers. Tax legislation should be amended in part of tax deductions for persons whose main activity is investment, since the current state of affairs discriminates them against individuals in their rights. The revision of the fixed requirements as well as the clarification of the tax legislation will attract investors (both Russian and foreign) to the Russian stock market, while the economy will receive positive growth, intermediaries-brokers and issuing firms will be provided with protection from unconscious risks.На основе применения общенаучных методов в рамках сравнительного, логического и статистического исследования, а также посредством изучения правоприменительной и судебной практики делается попытка анализа эволюции института квалифицированных инвесторов. Рассматриваются предпосылки возникновения и сущностные характеристики института квалифицированных инвесторов, выявляются достоинства и недостатки правового регулирования получения и реализации статуса квалифицированного инвестора физическими лицами, анализируются отдельные аспекты налогообложения физических лиц, имеющих статус квалифицированных инвесторов. Указывается, что наибольшее опасение вызывает противоречивость в вопросе о соотношении налогооблагаемого дохода и цены имущества для получения статуса квалифицированного инвестора. Делается вывод, что статус квалифицированного инвестора дает некоторые преимущества его обладателю, вместе с тем необходима корректировка норм Федерального закона «О рынке ценных бумаг», соотносящаяся с актуальным этапом развития цифровой экономики в России

Налогово-процессуальное доказывание: проблемы теории и практики

The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice that determine the specifics of tax procedural evidence. This article also analyzes the experience of legal regulation of the mechanism of tax procedural evidence, examines the gaps in tax legislation directly related to the topic under consideration.The purpose of the study is to identify and analyze the features of evidence in the tax process, to study the application of evidence theory in the activities of tax authorities, to develop new ways, means and simplified procedures for effective proof, as well as to prepare appropriate regulatory changes. The objectives of the study are to identify and analyze the advantages and disadvantages of the current state of the regulatory regulation of the means and procedures of tax procedural proof; to study the distribution of the duty of proof from the position of the presumptions proclaimed in tax legislation, the established grounds for exemption from proof, as well as the blocks of circumstances formed by law enforcement practice that are subject to proof, respectively, by the tax authority and a participant in the tax process controlled by it; formulation of the author 's position on the general rule of burden of proof distribution and proposals for adaptation in the Tax Code of the Russian Federation constructions of grounds for exemption from proof according to the presented concept; allocation of stages of evidentiary activity carried out within the framework of the tax process.Methodology. Within the framework of this article, general scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of tax process.The main results. Within the framework of the study, a number of issues related to the chosen topic were considered. First of all, it is necessary to understand that by proving in the tax process, one should consider the procedural activities of authorized participants in the tax process for collecting, researching and evaluating evidence, ensuring the adoption of legitimate and justified procedural decisions on issues that are subject to the regulation of tax legislation. The general subject of proof in the tax process is the circumstances relevant to the decision of the tax authority in the cases provided for by the legislation on taxes and fees, determined by the tax authority based on the substance of the relationship and the positions of its participants in accordance with the applicable rules of substantive law in cases where such circumstances are not defined by the legislation on taxes and fees. For the general the rule for distributing the burden of tax procedural proof is to adopt the following judgment: "Each participant in the relationship regulated by the legislation on taxes and fees, in order to comprehensively and most fully establish the facts relevant to the decision of the tax authority in the cases provided for by the legislation on taxes and fees, must prove the circumstances to which he refers as the basis of his procedural position (claims, objections)."Conclusions. The interests of the state in replenishing the budget should not lead to violations of the rights of an unlimited number of taxpayers. To do this, it is necessary to apply the norms on the presumption of innocence and increased standards for proving an offense committed by a taxpayer in tax disputes. The imposition by the tax authorities of their approach to regulating tax legal relations is going beyond the powers of the tax authorities. The application in practice of the presumption of taxpayers' guilt in committing a tax offense, which is not provided for by law, violates not only the private interests of taxpayers, but also represents an encroachment on public interests, on public order, since obvious injustice is being done.На основе применения общенаучных методов в рамках сравнительного, логического и статистического исследования, а также посредством анализа нормативных правовых актов Российской Федерации, правоприменительной практики рассматриваются предпосылки создания, сущностные характеристики и значение института доказывания в налоговом процессе. Выявлены пробелы и несовершенства в налоговом праве в части регулирования отношений, связанных с налогово-процессуальным доказыванием, высказаны предложения по совершенствованию законодательства и правоприменительной практики, направленные на устранение выявленных противоречий. Разделы 1–3 подготовлены И.В. Глазуновой, 4 и 5 – Д.С. Шептуновым

Наукоград как мунициальное образование: проблемы правового регулирования

The subject of this study is the current municipal reform in the Russian Federation and an assessment of its impact on the legal status of science cities.The purpose of the article is to determine the theoretical approaches and practice of legislative regulation of the legal status of science towns, prospects for modern and future legal regulation of the peculiarities of local self-government in such a territory as a science city. The main hypothesis is that the blank method of regulating the peculiarities of local selfgovernment in science cities, perceived by the federal legislator, does not achieve its goal, which obviously requires a revision of approaches to legislative regulation of the status of such a special territory as a science city.The authors used both general research methods, including methods of analysis and synthesis, and industry methods, including the formal legal method.The main results. The authors note the inconsistency and inconsistency of the legislative regulation of the legal, organizational, economic and social foundations of science cities and the peculiarities of the implementation of local self-government in them. Foreign experience in the formation of analogues of Russian science cities demonstrates that, firstly, the creation and development of technopolises contributes to the formation of the most optimal forms of interaction between science and production. Secondly, foreign technopolises are usually formed at research centers and universities, without having a strict link to the territorial foundations of the functioning of municipalities.The authors claim that the science cities of the Russian Federation do not have a constitutional and legal status and are neither the subject of study of such a branch of Russian law as constitutional law, nor the subject of regulation of constitutional legislation. At the moment, the legal status of a science city in the Russian Federation has a dual nature: on the one hand, a science city is a municipal entity with the status of an urban district; on the other hand, it is a territory within which there is a scientific and production complex. At the same time, these two sides of the legal status of a science city in the Russian Federation are poorly interconnected at the level of regulatory regulation. It seems that a science city as a territory with a scientific and industrial complex obviously has a different legal nature than a science city – an urban district, as a territory within which the population and (or) local self-government bodies resolve issues of local importance.Conclusions. It is important to determine at the level of federal authorities the need for further consolidation of the status of municipalities or other legal status of the territory of a science city, which includes high-tech enterprises with a significant concentration of human and material scientific and technical resources, the use of which is aimed at the implementation of science and state scientific and technical policy. If the link "science city – municipal entity" is recognized as necessary and fundamental in the future, taking into account the provisions of Articles 12 and 132 of the Constitution of the Russian Federation, it is necessary to establish, firstly, the legal features of the implementation of local self-government in science cities, and secondly, the basic principles of interaction of local self-government of science cities with public authorities as the solution of issues of local importance in the interests of the population living in the territory of the science city, and the forms and order of participation of the organization.Дается анализ отдельных аспектов современного и будущего правового регулирования особенностей осуществления местного самоуправления на такой территории, как наукоград. Исследуется содержание федеральных законов и иных нормативных правовых актов, определяющих формирование правовой основы организации и функционирования особой категории муниципальных образований – наукоградов. Через определение проблем законодательства о наукоградах России в ходе реализации реформы местного самоуправления делается вывод о необходимости отказа от бланкетного способа регулирования особенностей осуществления местного самоуправления в наукоградах и предлагаются возможные пути оперативного совершенствования существующего механизма правового регулирования статуса наукограда

Results of UBV Photoelectric Observations of the Early-Type Eclipsing Binary System XZ Cep

Results of the three-colour photoelectric observation of the close binary system XZ Cep, obtained at the Abastumani Astrophysical observatory, are presented.Comment: 23 pages, 3 figures, 1 tebl

ПРЕСТУПНОЕ НАРУШЕНИЕ ПРАВИЛ ЭКОНОМИЧЕСКОЙ ДЕЯТЕЛЬНОСТИ (КРИМИНАЛИСТИЧЕСКАЯ ХАРАКТЕРИСТИКА)

The paper analyzes the concept of the “element” as one of the most important categories of philosophy and law. It is shown that the identification of elements based on which an act is regarded as a criminal offense and their recognition in a particular incident are mandatory and of paramount importance in detecting and investigating a crime. The attention is drawn to the lack of a generally accepted provision that would include into standard criminological characteristics of certain crime categories the information on elements typical for the latter since their knowledge is necessary in practice for the organization of the crime exposure and solution process. It is also noted that the practical significance of the information content of criminological characteristics of crimes in the economic sphere will increase if crime exposure and investigation methodologies include information on both typical crime elements and elements essential to perpetrator’s behavior (activity) modes and other circumstances of the offense. The mutual influence of the criminological theory (and detection methods) of fake offense elements and the criminological theory of elements of a crime as well as their connection with the theory of the criminological characterization of crimes is considered.В статье подвергнуто анализу содержание понятия «признак» как одной из важнейших категорий в философии и праве. Показано, что установление признаков, по которым деяние признается уголовно наказуемым, и их распознавание в конкретном происшествии представляют собой обязательную и одну из важнейших составляющих деятельности по выявлению и расследованию преступления. В качестве пробела рассматривается отсутствие общепринятого положения о включении в типовые криминалистические характеристики отдельных категорий преступлений сведений о типичных для них признаках, поскольку знание о них необходимо на практике для организации процесса выявления и раскрытия преступлений. Отмечается также, что практическая значимость информационного содержания криминалистических характеристик преступлений в сфере экономики возрастет, если в методиках их выявления и расследования будут отражены сведения как об их типичных признаках, так и о типичных признаках способов преступного поведения (деятельности) виновных лиц и других обстоятельствах содеянного. Предложены возможные направления дальнейшей разработки теории криминалистического учения о признаке преступления. Рассмотрено взаимное влияние криминалистической теории (и методики выявления) признаков криминальной инсценировки и криминалистической теории о признаке преступления, а также их связь с теорией криминалистической характеристики преступления

PROFESSIONAL SPEECH-COGNITIVE ACTIVITY OF EDUCATION SUBJECTS

В статье описывается важность развития профессиональной речемыслительной деятельности субъектов обучения. Приводятся данные исследования речевых нарушений, параметров мыслительной деятельности и уровня субъектности у студентов-логопедовThe article describes the importance of developing professional speech-cognitive activity of education subjects. The research data presents of speech disorders for speech therapists, the parameters of mental activity and the level of subjectivit

ОПЫТ ИСПОЛЬЗОВАНИЯ ЛАКТОСОДЕРЖАЩЕГО ПРОБИОТИКА ПРИ ИНФЕКЦИОННЫХ ЗАБОЛЕВАНИЯХ У ДЕТЕЙ, ПОЛУЧАЮЩИХ АНТИБАКТЕРИАЛЬНУЮ ТЕРАПИЮ

For specification incidence of antibiotic-associated diarrhea in children under 3 years and older treated with antibiotics, used the method of open prospective comparative clinical study. 170 patients (the basic group — 105 patients receiving probiotic with Lactobacillus, the control group — 65 patients) aged from 3 months to 15 years with acute infectious diseases receiving antibacterial therapy for not less than 3 days and examined in hospital conditions were included in the study. As a result the rate of antibiotics-associated diarrhea in children constitued 85% in children younger than 3 years and 25% in children of higher age. Preventive application of probiotic with Lactobacillus allows to decrease the rate of occurrence of antibiotics-associated diarrhea in children as well as the duration of diarrhea syndrome.Для уточнения частоты встречаемости антибиотико-ассоциированной диареи у детей до 3-х лет и старше, получавших антибиотики, был выбран метод проспективного открытого сравнительного клинического исследования. В исследование было включено 170 пациентов (основная группа — 105 детей, получающих лактосодержащий пробиотик, и группа контроля — 65 больных) в возрасте от 3-х месяцев до 15 лет с острыми инфекционными заболеваниями, находящиеся на стационарном лечени и получающие антибиотики не менее 3-х дней. В результате работы уточнена распространенность антибиотико-ассоциированной диареи, которая составила 85% у детей до 3-х лет и 25% — у детей старшего возраста. Профилактическое назначение лактосодержащего пробиотика позволяет снизить вероятность возникновения антибиотико-ассоциированной диареи, а также уменьшить длительность диарейного синдрома