Vol 9, No 4 (2022)

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.

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.

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.

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.

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.

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.

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”.

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.

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.

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.