Russian Journal of Legal Studies (Moscow)

Interdisciplinary, scientific and practical journal for a wide range of authors and readers, specialists from various fields of knowledge and branches of law. The main goal of the journal is to unite the views of lawyers representing various branches of law, as well as economists, philosophers, political scientists, sociologists and cultural scientists on general and topical problems of Russian and foreign legal science and practice.

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Vol 9, No 4 (2022)

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Actual topic

Prosecutor’s Response Measures in the Implementation of Prosecutor’s Supervision over the Implementation of Laws outside the Criminal Legal Sphere
Vinokurov A.Y.
Abstract

This article reveals certain aspects of the application of response measures by prosecutors within the framework of supervision over the implementation of laws outside the criminal legal sphere based on an analysis of the current legislation and organizational as well as administrative documents of the Prosecutor General of the Russian Federation, considering literary sources used. Proposals are being made to improve certainly.

Russian Journal of Legal Studies (Moscow). 2022;9(4):9-20
pages 9-20 views
The Social Significance of the Russian Prosecutor's Office: Yesterday, Today, Tomorrow
Kolesov M.V.
Abstract

This article examines the historical aspects of the development of the supervisory agency, and analyzes the role of the prosecutor’s office in the life of modern Russian society and the state, concerning the 300th anniversary of the founding of the prosecutor’s office in Russia. The author substantiates the importance of the existence of the prosecutor's office in the state system of authorities and its social relevance. It is particularly emphasized that at this stage of development, the main principles of the activities of the prosecutor’s office should be the social orientation of the prosecutor’s supervision and the readiness to meet the most unexpected challenges of the time, constantly guarding the interests of the state, society, and individuals.

Russian Journal of Legal Studies (Moscow). 2022;9(4):21-25
pages 21-25 views

Теоретико-исторические правовые науки

Socio-Philosophical Views of L.N. Tolstoy on the Institutions of Law and the State
Kerimov A.D.
Abstract

The author analyzes and undoubtedly appreciates the views of Leo Tolstoy concerning the essence, content, organization, and functioning of such relevant socio-cultural and political institutions as law and the state. He shows a positive attitude toward the corresponding views of a notable Russian thinker.

This article describes the specific, inalienable (in other words, obligatory in its kind and at the same time amazing) qualities and immanent properties of those writers and scientists who have succeeded in achieving excellent results in the spiritual comprehension of the world.

The fundamental conclusion is substantiated by the understanding of Leo Tolstoy of these institutions (at least in the part where it is a question of their criticism), which almost coincides with the Marxist doctrine.

Russian Journal of Legal Studies (Moscow). 2022;9(4):27-34
pages 27-34 views
State Interest in the Aspect of Modern International Relations
Motova E.A.
Abstract

The category «interest» has a long history in political, legal and philosophical thought, which cannot be said about the state interest. For the first time, according to the author, the idea of a strong state and state interest appeared in the Renaissance, which was later addressed by many thinkers of the Enlightenment. Central to the concept of a strong state and state interests is the status of the state itself, both nationally and internationally. Consequently, this topic continues to be relevant today, which is associated with the versatility and debatable interpretations of «state interest» in modern legal literature.

The article analyzes the categories of «state interest» and «interest» in particular, while taking as a basis the political and legal teachings of N. Machiavelli and A. Richelieu; modern interpretations of the concept of «state interest» in the aspect of modern international relations are investigated. The objectives of the article include an appeal to the origins of the concept of «state interest», as well as an attempt to give the author’s definition of this concept.

The article uses methods of interpretation, description, theoretical methods of formal and dialectical logic, comparative legal method. Private-scientific methods were used, such as: historical, retrospective, legal-dogmatic methods.

CONCLUSION: The study revealed the debatability of approaches to understanding the category of «interest» and the insufficient development of the concept of «state interest» in the theory of law. Despite the fact that in the scientific legal and political literature the concepts of state and national interests are identified, we believe that these terms are not identical to each other, therefore, they must be distinguished from each other. Thus, the state interest in the article is understood as public interest, which is officially recognized by the state and is provided by the right of interest of the state-people, broadcast by the diplomatic representatives of the state in the international arena. In our opinion, the «state-people» system allows focusing on the individual and his rights, highlighting the principles of respect for the honor and dignity of the individual enshrined in the Constitution of the Russian Federation, thereby obliging the state to protect them and take its legitimate aspirations under protection. And under the national interests - the internal interests of the peoples living on the territory of Russia (this is important, since the Russian Federation is a multinational state), having their own state (since the people are a sovereign that is able to freely make decisions) and striving to develop a strong, stable and a stable state capable of ensuring the security of the entire society.

Russian Journal of Legal Studies (Moscow). 2022;9(4):35-44
pages 35-44 views
The Impact of Digitalization on the Formation of Trust in Government Institutions
Matyuk Y.S.
Abstract

Lack of trust is one of the major problems in the political and legal spheres of modern Russia. The formation of institutional trust is a strategically important task because it is an indicator that determines the effectiveness of the authorities, forming a social basis for supporting government institutions and their economic or political course. At this point, the process of digitalization involves almost all spheres of human life, thus, has a significant impact on the formation of public trust in the authorities. Considering the active use of digital tools in the political and legal spheres and public administration, as well as the generally high level of digital activity of the population, the conditions for the interaction between power and society are constantly changing, which undoubtedly influences the formation of public consent.

Thus, this article attempts to identify the problems and discussions surrounding the characteristics of the impact of digitalization on the formation of trust in government institutions. Therefore, the key concepts of this study are analyzed –“digitalization” and “trust;” the requirements for the formation of trust in the authorities in the digital space are considered; the aspects that influence the changes in the interaction of society and government related with digitalization are indicated; an assessment of the impact of digital technologies on the formation of trust in government institutions was made.

Russian Journal of Legal Studies (Moscow). 2022;9(4):45-50
pages 45-50 views

Публично-правовые (государственно-правовые) науки

Tax and Legal Anthropology and Modernity
Karaseva M.V.
Abstract

This article analyzes the anthropological characteristics of an individual in the context of tax and legal regulation. It is emphasized that the specifics of the sphere of tax and legal regulation allow us to consider an individual as a taxpayer with the following characteristics: he/she has a margin of discretion limited to the limit; is in an antagonistic-contradictory relationship with the state; is poorly aware of the logic of legal conduct according to the law; bears structurally the maximum permissible property encumbrance; often acquires public condemnation as a “tax non-patriot”. The possibilities of equalizing the emotional and psychological states of an individual within the boundaries of tax law are considered.

Russian Journal of Legal Studies (Moscow). 2022;9(4):51-56
pages 51-56 views
Abuse of Powers by the Tax Authorities while Implementing Some Control Measures
Mardasova М.Е.
Abstract

The article discusses the issues of abuse of powers by tax authorities in the course of implementing certain control measures. Examples of such issues include calling taxpayers to make statements and requesting from them the documents necessary for a tax audit. The author notes that many tax disputes that arise in the practice of law enforcement regarding certain issues in the implementation of these control measures are caused either by the complete absence of legislation or imperfection of legislative regulation for the relevant procedures. Finally, it is concluded that there is a need to improve legislative frameworks for the most important regulatory issues.

Russian Journal of Legal Studies (Moscow). 2022;9(4):57-62
pages 57-62 views
Improvement and Transformation of Companies’ Tax Management Practices
Seliutina T.S.
Abstract

An important process in company’s tax management is the formation and optimisation of an accounting policy for tax purposes that can ensure an increase in the mass of tax benefits for an economic entity - a taxpayer. The paper substantiates the relevance and necessity of tax management. The purpose of tax management is to increase the economic efficiency of an economic entity and to ensure the entity is economically and legally secure. Tax management also functions as a tool for the entity's success hence accurate and complete information and methodological support are needed for its execution. The author considers the lower level of tax management — the level of taxpayer organisations whose main task is to maintain and increase their financial well-being. The tax legislation of the Russian Federation uses the term ‘accounting policy for tax purposes’. The policy acts as a documentary confirmation of the methods chosen by a company to optimise tax payments within the legal framework. The author views the features of the process and procedure for the formation of an accounting tax policy, and in the context of the identified features — provides directions for improving the accounting policy document. The gradual expansion of understanding of the meaning and functionality of tax management for a company is also pointed out. The traditional understanding was assumed to be the basis of tax management activity, the search for gaps in tax legislation and their use to the benefit of the company at the operational-tactical level. It is now believed that tax management should be strategic, including cooperation with government agencies in order to change the legal system and to create new exemptions for specific industries and types of enterprises.

Russian Journal of Legal Studies (Moscow). 2022;9(4):63-70
pages 63-70 views
The Civil Law Influence on the Tax Law Terminology and Legal Institutions
Smolitskaya E.E.
Abstract

The purpose of this study is to analyze civil law’s influence on tax law terminology and legal institutions.

The article proves that the civil and tax law interconnection is based on unified “property algorithms,” which serve as the basis of most legal institutions of these branches of law. This permits civil law, as a relatively old and advanced branch of law, to have a great impact on tax law.

In addition, this article investigates the continuation of civil and tax legal regulation that is causing civil events and legal facts to be considered in tax rules.

The analysis of civil and tax legal terminology reveals a legal reception of the civil terms by the tax law, and some terms have changed their meanings. The author exposes problems caused by multiple meanings of legal terms and justifies the need for legal terms to be unambiguousness. It is been proven that the terminological field conception does not apply to solving the problems of civil law and tax law interconnection.

In the concluding part of this article, an authorial methodology for solving the terminological problems is offered. This methodology involves the forms of civil law’s influence on tax law.

Russian Journal of Legal Studies (Moscow). 2022;9(4):71-76
pages 71-76 views
Trends in the Constitutional and Legal Regulation of the Voters’ Will Results Protection in the Russian Federation
Rybin A.V.
Abstract

The purpose of the article is to explore the main trends in regulating the voters' will results protection in the Russian Federation. To achieve this goal, the following tasks are performed: Formulating the basic concepts in the field of legal voters’ will results protection; studying the various voting procedures and summarising them; studying the dynamics of constitutional and legislative regulation on the research subject; exploring jurisprudence and doctrinal sources; identify key regulatory trends; and giving them a scientific assessment and proposing measures to improve legislation.

Definitions of the study concepts are given including: the voters will and form of voting in elections. It is proposed that voting procedures be classified into basic and derivative forms. According to the criterion of voting observation, the classification should be into: 1) observed; 2) unobservable forms.

As a result of a comparative analysis of Russian and foreign constitutions, it was found that the absence of special rules on elections and voting in the constitution is one of the reasons for the instability of electoral legislation.

The study made it possible to identify some trends in the subject of study. First, there is a deficit of constitutional regulations around voting issues and a shift in their focus to the level of federal laws. Secondly, there has been a significant increase in the number of derivative voting forms, which is not offset by a commensurate increase in the ability to observe them. Thirdly, a reduction in the number of observation subjects, a decrease in the quality of observation "channels" has been noted, which worsened legal guarantees for the protection of voting results. Fourth, there is a significant increase in the volume of by-law regulations issued by voting organisations. Finally, the analysis of judicial practice showed an undifferentiated approach of the courts when considering disputes related to different voting forms.

Russian Journal of Legal Studies (Moscow). 2022;9(4):77-88
pages 77-88 views

Частно-правовые (цивилистические) науки

Intervention of Third Parties Filing Separate Claims Concerning the Subject Matter of a Dispute
Sukhorukova O.A.
Abstract

This article considers issues of implementation of the right of intervention of third parties filing separate claims in respect of the subject matter of the dispute; it analyses the theoretical and regulatory content of the term “subject matter of the dispute”.

Russian Journal of Legal Studies (Moscow). 2022;9(4):89-94
pages 89-94 views

Уголовно-правовые науки

Bringing to Justice in the Criminal Procedure: Theoretical Aspects
Pechegin D.A., Beskhlebnyi S.N.
Abstract

Bringing to trial as one of the key objectives of the Russian criminal justice system is characterised by sufficient dynamism of development. The procedure of criminal proceedings has been subjected to repeated changes and adjustments. Nevertheless, the essence of ‘bringing to trial’ remained unchanged across the periods, namely to initiate legal proceedings in the case of the accused person. This interpretation was formed during the genesis of the institution of trial and settlement doctrine. Despite the fact that the modern system of criminal justice is at a stage of active improvement, trials remains one of the unresolved issues. The article provides a short historical analysis of the formation of trial institutions in Russia, which, taking into account theoretical developments, makes it possible to clarify the essence of trial and consider the directions of development at the present stage. Additionally, the place of the institution of trial in the system of the current model of international criminal proceedings is revealed.

Russian Journal of Legal Studies (Moscow). 2022;9(4):95-102
pages 95-102 views
Changing Approaches to Criminal Liability for Fraud in the Field of Entrepreneurship in the Context of New Economic Challenges
Merkushina S.I.
Abstract

In the context of new economic challenges, this article discusses the prospects of reforming criminal liability for fraud in the field of entrepreneurial activity (Part 5–7 of Article 159 of the Criminal Code of the Russian Federation).

Russian Journal of Legal Studies (Moscow). 2022;9(4):103-108
pages 103-108 views
Functions of Legal Symbols
Goncharova N.S.
Abstract

In connection with the role performed, the problem of legal symbols is becoming increasingly popular in the legal literature. The meaning of legal symbols is often investigated by characterizing their functions. The author has researched and analyzed the functions of legal symbols highlighted in the legal doctrine. The author’s system of functions of legal symbols is proposed: regulatory, legal, informational, economy of linguistic means, identification, ideological. It is concluded that the functions of legal symbols are different in their essential content. The problem of their functioning is complex. Each legal symbol has only its inherent purpose. However, it is only by studying all the functions of symbolism that it is possible to identify the role that symbols play in modern times in the legal system.

Russian Journal of Legal Studies (Moscow). 2022;9(4):109-113
pages 109-113 views

Международно-правовые науки

Contemporary Problems of Implementation of the Protocol on Northern Ireland after Brexit
Galushko D.V.
Abstract

The article analyses some aspects of the practice of implementing the Protocol on Northern Ireland as one of the main elements of the legal formalisation of the UK's withdrawal from the European Union. The problem of Northern Ireland was one of the central issues in the Brexit negotiation process. The found and agreed solution in the form of the Protocol on Northern Ireland initially raised many questions and concerns primarily from the UK’s side, which were later confirmed during the implementation of the document. Immediately after Brexit, the British government took an official position on the need to revise the Protocol as an integral part of the withdrawal agreement, in particular, by initiating a Northern Ireland Protocol Bill, which unilaterally terminates a number of provisions of the Protocol. It is quite natural that such actions on the British side caused indignation of the European Commission, which initiated the appropriate judicial procedure against the UK. An analysis of the process of implementation of the Protocol on Northern Ireland allowed the author to conclude on the negative consequences of the decisions taken by the British government for bilateral relations with the European Union in various fields, as well as the implementation of other provisions of the concluded agreement on trade and cooperation between the two sides. The scientific methods for the underlying research in this article are well-known. The purpose and objectives of the work are to study the relevant problems associated with the implementation of the Protocol on Northern Ireland, the factors contributing to them, as well as the consequences of the decisions taken.

Russian Journal of Legal Studies (Moscow). 2022;9(4):115-120
pages 115-120 views

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