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Vol 9, No 3 (2022)

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Actual topic

Financial Legal Relationship: Identification of the Branch Affiliation

Karaseva M.V.


The article actualizes the relations that make up the subject of financial law. It is emphasized that the modern criteria for identifying these relations are not incoming, independent of previously formed theoretical views on these relations. The fundamental characteristics of the financial legal relationship, formulated in the 60s of the last century, are noted. The identifying features of the financial legal relationship recognized in science after the adoption of the Constitution of 1993 are indicated. The same signs somewhat changed after 2008, when the solution of public tasks began to be transferred to the level of non-state monetary funds. In modern conditions, financial legal relations, in connection with a change in the subject of financial law, are dual — i.e., include property and related non-property relations in the field of public finance. Each group of financial legal relations is identified as belonging to such, on the basis of specific features that taken together make up an identification algorithm. The features of the identification of each group of financial legal relations are emphasized. Meanwhile, it is emphasized that non-property public legal relations should not be attributed to financial and legal relations, unless their derivativeness from the property financial legal relationship is proved. Similarly, it is concluded that a property financial relationship cannot be identified as such simply because it mediates finances. A systematic analysis of this legal relationship for the presence of all identifying features taken together is important.

Russian Journal of Legal Studies (Moscow). 2022;9(3):9-15
pages 9-15 views

The Evolution of the Single Tax Payment in Russia: from Voluntary to Mandatory Application

Krasyukov A.V.


The article studied a special mechanism for the fulfillment of a tax obligation in advance — a single tax payment — and highlighted its essential features. It was concluded that this legal construction is a mechanism for advancing the budget system. The author analyzed the distribution of the single tax payment mechanism for the fulfillment of tax obligations by organizations, and highlighted the shortcomings that impede its effective application. The procedure for accounting for a single tax payment on a single tax account was also examined. It was found that it is impossible to exercise the taxpayer’s right to partially repay the arrears.

Russian Journal of Legal Studies (Moscow). 2022;9(3):17-22
pages 17-22 views

Constitutional Law

Features of Recognition of Citizenship of the Russian Federation

Piryazeva N.E.


Presently, the Russian Federation is characterized by the transformation of migration processes. The difficult political and military situation in various territories of the post-Soviet space and issues related to assisting in the resettlement of compatriots living abroad determine the liberalization of migration policy. The migration policy of the Russian Federation can be directed toward ensuring the simplicity of procedures and the clarity of the conditions for acquiring citizenship. The development of legislation on citizenship led to the formation of new approaches by the legislator to the regulation of certain aspects of its acquisition. In particular, draft law No. 49269-8 “On Citizenship of the Russian Federation”, which passed the first reading in the State Duma of the Russian Federation, proposes expanding the practice of recognition as citizens of the Russian Federation. Within the framework of this article, drawing on the experience of recognizing residents of the Republic of Crimea and the federal city of Sevastopol as citizens, the legal nature of the institution of recognition is analyzed. The author concluded that it is urgent to simplify the acquisition of citizenship and develop a mechanism for recognizing as citizens of the Russian Federation persons living in the country, but having limited basic social, political, and economic rights due to their lack of citizen status. At the same time, according to the author, the practice of simplifying the acquisition of citizenship as much as possible would not only have a positive effect in the form of protecting the rights of a significant category of persons in need of security and stability, but may also lead to the annulment of citizenship status after additional checks by authorized bodies justification for issuing Russian passports. Thus, mass recognition of citizens of the Russian Federation would result in certain risks for state security, which should be taken into account by both the legislator and the law enforcement officer.

Russian Journal of Legal Studies (Moscow). 2022;9(3):23-29
pages 23-29 views

International law

Problems of Legal Regulation of Financial Services in the Context of Brexit

Galushko D.V.


The financial services sector is an important contributor to the United Kingdom’s (UK’s) economy. The article discusses the main problems that arose in this sector as a result of Brexit. The European Union (EU)-UK Trade and Cooperation Agreement that was concluded as a result of Brexit does not contain special rules regarding financial services, thereby adding risks to the financial stability of the parties, while the existing international acts of “soft law” do not fill the existing gap. Consequently, the access of British financial services to the EU Common Market is possible only on the basis of recognition of the “equivalence” of the British regulatory regime to that of the EU. Meanwhile, such a decision has not yet been made and is unlikely to be made in the near future. “Equivalence” promotes the convergence of the two legal orders, providing a reduced uncertainty in the regulation of financial services. It was concluded that in the context of the goals of the UK’s withdrawal from the EU and the intentions of the British government to return regulatory powers, the lack of a clear international legal mechanism for cooperation between the UK and EU in the field of financial services regulation will contribute to increasing divergence in legal regulation within both legal orders. This may also increase barriers to cross-border trade in financial services. The methodological bases of the work were the well-known general and particular methods of scientific research. The article aimed to study the relevant problems of legal regulation of financial services in the context of the UK’s withdrawal from the EU, and identify general trends as well as the essential characteristics and main features in the field.

Russian Journal of Legal Studies (Moscow). 2022;9(3):31-38
pages 31-38 views

Law enforcement

Subject and Limits of Prosecutor's Supervision of Execution Laws Outside the Criminal Legal Sphere: History and Modernity. Part 1

Vinokurov A.Y.


The author analyzed union and legislative legislation and took into account the letter-tourist sources to reveal certain aspects of the concept of “prosecutor's supervision of the implementation of laws outside the criminal legal sphere” included in the professional lexicon of theorists and practitioners of supervisory activities in the 2000s. The author's approach to such important concepts in the theory of prosecutor's supervision as “the subject of supervision” and “the limits of supervision” in this area of legal responsibility is given.

Russian Journal of Legal Studies (Moscow). 2022;9(3):39-53
pages 39-53 views

Powers of Prosecutors in Carrying out Supervision of Execution Laws outside the Criminal Legal Sphere. Part 2

Vinokurov A.Y.


Based on an analysis of the Federal Law “On the Prosecutor's Office of the Russian Federation” and a number of other legislative acts, the author reveals the specifics of the powers of prosecutors in supervising the implementation of laws outside the criminal legal sphere. Attention is drawn to the conflicts that have taken place, and proposals are made aimed at improving the legal regulation of the procedure on the use of powers by prosecutors.

Russian Journal of Legal Studies (Moscow). 2022;9(3):55-68
pages 55-68 views

The Role and Importance of the Prosecutor's Office in Protecting the Rights of Persons with Disabilities

Bayramov F.J., Golovacheva Y.A.


This scientific work reveals the importance of the activities of the Prosecutor’s Office of the Russian Federation in the protection of a socially unprotected group of persons such as the disabled. To date, an extensive domestic and international regulatory framework has been developed that regulates the protection of the rights of persons with disabilities. However, relevant offenses continue to be identified. In view of this, the employees of the Prosecutor’s Office of the Russian Federation are taking a number of effective measures to restore these rights, including going to court with a statement in defense of the rights, freedoms, and legitimate interests of an indefinite number of persons. Relying on its activities on the principle of publicity, the Prosecutor’s Office is taking the first significant steps in protecting the rights of persons with disabilities.

Russian Journal of Legal Studies (Moscow). 2022;9(3):69-76
pages 69-76 views

Law and Economy

Selection and Justification of the Optimal Taxation Regime for Small- and Medium-sized Businesses

Seliutina T.S.


The relevance of supporting small and medium-sized businesses, both under general and the crisis conditions of recent years in Russia, is confirmed by the persistence of its insufficient level of development: The number of small enterprises per 1.000 people in the country remains below the global average. One of the tools for such support can be the use of special tax regimes, and the state is responsible for both carefully developing the requirements for them, fixed by law, and facilitating the process for entrepreneurs in choosing the best opportunities for their specific situations. This article is devoted to the consideration of the problems, accessibility, advantages, and disadvantages of the special tax regimes used in the Russian Federation, as well as regimes that have recently been canceled and are only being introduced on an experimental basis. The author made a general conclusion about the importance of special tax regimes for both the development and spread of medium-, small- and micro-businesses, and their impact on the economic results achieved by these types of companies. Further legislative activity is required to bring the legal norms, information needs, and economic opportunities of small companies and individual entrepreneurs in line.

Russian Journal of Legal Studies (Moscow). 2022;9(3):77-84
pages 77-84 views


Experience in the Application of Forensic Examination Techniques in IAEA Regional Nuclear Forensic Exercises

Nitrean A.I., Stebelkov V.A., Zhizhin K.D.


It was shown that the five-day format of the exercise was sufficient for the participants to practically master the procedure and characteristic features of all the main stages of the investigation of a crime with NRM, from the examination of the crime scene to development of an expert opinion. The procedure for choosing the parameters of the RDD imitators used in the exercises has been worked out. The informativeness of the main methods for performing forensic examinations — SEM-EDX, SIMS, ISP MS and fingerprinting — in the conditions of the short exercises was demonstrated. In environmental samples as well as on the surrounding items in the “workshop of terrorists”, identical particles of NRM simulators were identified — particles of lead oxide with a characteristic morphology — and tungsten microparticles with a modified isotopic composition were also studied. The possibility of the participants mastering the methods of dactyloscopy was also shown. Some mistakes made by the exercises participants were noted, which necessitate additional training and new exercises.

Russian Journal of Legal Studies (Moscow). 2022;9(3):85-92
pages 85-92 views

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