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Vol 10, No 1 (2023)

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Alternative Legal Constructions for the Settlement of Tax Situations: Limits of Admissibility

Karaseva M.V.


This article analyzes alternative legal constructions used to resolve tax situations and determines the limits of the admissibility of their use. It emphasizes that such legal constructions are lawmaking and enforcement. Moreover, the latter takes place in the course of both judicial and administrative law enforcement. These constructions are civil law. The authors highlight the fact that the subject of this article is not civil law institutions that determine tax law. We discuss civil law constructions in the system of tax situations, i.e., situations that arise from tax legal relations and require their resolution. In the context of the article, the lawmaking constructions are those that are established in the Tax Code of the Russian Federation. One example, in particular, is the civil law constructions of a surety and a bank guarantee, enshrined in Art. 74 and 74.1 of the Tax Code of the Russian Federation. Enforcement constructions, in particular, are civil law constructions of unjust enrichment and tort liability. As an alternative, these constructions for regulating tax situations are used in the Resolutions No. 9-P, dated March 24, 2017, and No. 39-P, dated December 8, 2017, of the Constitutional Court of the Russian Federation.

We pay particular attention to the analysis of the “tax clause” as a false alternative civil law construction initiated into the practice of the Federal Tax Service of Russia, and we determine the criteria for the limits of permissibility of using alternative legal constructions in the context of the subject of research.

Russian Journal of Legal Studies (Moscow). 2023;10(1):7-13
pages 7-13 views

Problematic Aspects of the Disposal of Funds that Form the Positive Balance of a Single Tax Account

Krasyukov A.V.


The article is devoted to the study of changes and additions to the Russian tax legislation in terms of the procedure for fulfilling tax obligations. The author analyzes such innovations in the procedure for paying taxes as a single tax payment and a single tax bill. As part of the study, the author focuses on the study of property relations for the disposal of funds that make up the positive balance of the single tax account. The author analyzed the procedure for disposing of such funds through the prism of their location after the payment of a single tax payment and until the moment the obligation to pay the tax is fulfilled. In connection with the findings, the article formulates proposals for improving tax legislation in terms of regulating relations on the disposal of a positive balance of a single tax account by the taxpayer himself and his heirs.

Russian Journal of Legal Studies (Moscow). 2023;10(1):15-20
pages 15-20 views

Tax Clauses in Contracts and Competence of Tax Authorities

Dementiev I.V.


This article considers the problem of expanding the competence of tax authorities in transferring VAT payments to the counterparty of the contract through tax clauses. It analyzes the judicial practice of applying tax clauses and identifies practical and theoretical problems of using tax clauses in contracts. Finally, it concludes with observations about the withdrawal of tax authorities operating beyond the legal limits of their competence.

Russian Journal of Legal Studies (Moscow). 2023;10(1):21-27
pages 21-27 views

Problems and Prospects of Taxation and Regulation of the Turnover of Digital Financial Assets and Cryptocurrencies

Seliutina T.S.


The current increase in interest in investing in digital assets on the part of both companies and individuals is noticeable not only to researchers but also to government agencies. However, a product of this type appears and conquers the market much faster than clear rules of the game for participants in this market are formed. Different countries often have diametrically opposed assessments of transactions with digital assets, and some jurisdictions generally recognize them as illegal. The new legislation of the Russian Federation recognizes digital financial assets and outlines their characteristics. However, even within the framework of one law, they are treated as both investment securities and property. Such an interpretation, the lack of recognition of the features of digital financial assets and cryptocurrencies compared with traditional instruments, and at the same time the increased interest of the state, including law enforcement agencies in this area, significantly increase the risks of conscientious investors and traders. As a result of identifying these circumstances, the author of this article highlights the difficulties that arise and will remain a long time before the national legislative bodies in the formation and development of instruments for regulating the sector of the economy in question.

Russian Journal of Legal Studies (Moscow). 2023;10(1):29-35
pages 29-35 views

Теоретико-исторические правовые науки

A.V. Polyakov’s Communicative Theory of Law in the Conditions of the Medial Turn: Structural Points of Growth

Tikhonova S.V.


This article concerns the points of growth of A.V. Polyakov's communicative theory of law in the conditions of a medial turn. The main purpose of the A.V. Polyakov theory was to integrate various types of legal understanding, reconciling the confrontation of natural law, positivism, and sociological theories of law. The semantic core of this theory is the concept of legal communication as an interaction between legal subjects who are aware of each other's rights and recognize them. The medial turn associated with total digitalization is becoming a new challenge for the communicative theory of law. The author analyzes its nodal moments, in which it is possible to expand the heuristic potential of the theory. The starting point of the analysis is the structure of communication, the treatment of which allows one to concretize, expand, and supplement the initial provisions of the theory of A.V. Polyakov. In the part of the theory related to the consideration of communicants, A.V. Polyakov introduces the intersubjective figure of the Other, thanks to which legal communication is focused on the counterparty. However, a different figurativeness of the Other is possible here, based on the typification of polysubject communication and the combinatorics of classical forms of communication in intermediate models. The examination of the communication channel reveals the possibility of calibrating A.V. Polyakov's chosen broad understanding of the text as any set of signs included in semiosis through a narrow understanding of the text as a form of communication based on M. McLuhan's idea of communication revolutions. In this case, the prospects for research on the role of media text in the legal communication of digital society open up. The message is the material basis for transporting the meaning of legal communication. It is possible to expand the theory by analyzing the processes of interference of meaning within a single message based on the methodology of N. Luhmann's autopoiesis. The effects of legal communication can be considered more panoramically when detailing the system of communication blocks of various natures, which is conceptualized on the basis of R. Dahrendorf's theory of social conflict. Structural analysis of communication is both a strategy for detailing its features and a methodological technique for expanding theory through new projects of methodological syntheses with social theories.

Russian Journal of Legal Studies (Moscow). 2023;10(1):37-44
pages 37-44 views

Problems and Prospects of Advanced Legal Regulation in the Context of Digitalization Processes

Ukhanov A.D.


The processes of introducing digital technology into all spheres of human activity actualize the idea of advanced lawmaking, which is currently associated with the possibility of minimizing the risks of digitalization and preventing its threats. At the same time, while not completely new, this idea poses a number of independent problems, each of which should be taken into account when developing doctrinal and legal (strategic) acts aimed to advance the settlement of digitalization processes. The problems include, first, philosophical and ideological validity, second, the lack of proven theoretical and methodological tools for legal forecasting (modeling), third, the substantive uncertainty of legal acts that include advanced legal norms, and fourth, the formal legal difficulties of embedding these cars in the existing system of legislation and the presentation of their contents. Being fair for advanced lawmaking as such, these problems can be considered separately and in detail in the context of digitalization processes.

Russian Journal of Legal Studies (Moscow). 2023;10(1):45-54
pages 45-54 views

Публично-правовые (государственно-правовые) науки

Ensuring the Constitutional Rights and Freedoms of Man and Citizen in the Development of Modern Information and Communication Technologies

Kolesov M.V.


The article analyzes the changes that have occurred in public life and legal relations that have occurred during the period of rapid development and implementation of information and communication technologies. Based on the presented facts and observations, the necessity of normative regulation of social relations arising in the digital space between different users is substantiated. In addition, it is concluded that information security is becoming increasingly important in modern society, and it should be protected at the state level.

Russian Journal of Legal Studies (Moscow). 2023;10(1):55-58
pages 55-58 views

The Dual Nature of the Interaction of the Prosecutor's Office of the Russian Federation with Public Authorities in the Field of Protection of Individual Rights and Freedoms

Alekseenko E.A.


The article examines one of the signs of the legal nature of interaction, namely its duality, demonstrated by the prosecutor's office and public authorities in the exercise of powers to supervise the observance of constitutional rights and freedoms of man and citizen. The article analyzes the scientific and legal research existing in the field of research of the constitutional and legal nature of the special position of the prosecutor's office in the system of separation of legislative, executive and judicial branches of government. The results of the analysis are considered on the example of such a form of activity of public authorities and the prosecutor's office as interaction. The conclusion is made about the dual dynamic and changing nature of interaction, where the participating subjects, on the one hand, mutually influence each other, organizing their actions, and on the other hand demonstrate some kind of interdependence.

Russian Journal of Legal Studies (Moscow). 2023;10(1):59-64
pages 59-64 views

Уголовно-правовые науки

Analysis of Contradictions in Evidence in a Court Verdict

Astafyev A.Y.


This article examines the issue of assessing the reliability of evidence in the verdict in the case of contradictions in facts examined in court. The procedure for eliminating contradictions in evidence, as noted in the article, is directly related to the substantiation of the court's conclusions in the verdict and, in general, to the peculiarities of judicial knowledge. The author addresses the problem of comparability of evidence in a criminal case and points out that in criminal proceedings there are situations of inconsistency of information in which individual contradictions in the evidence examined do not entail their mutual exclusion. It is noted that working with contradictions in the evidence shows the true ability of the law enforcer to think analytically.

Russian Journal of Legal Studies (Moscow). 2023;10(1):65-72
pages 65-72 views

The Concept, System, and Types of Currency Crimes

Pechegin D.A.


The national monetary system is an essential component of the state because of its close relationship and interdependence with the national security and socioeconomic development of the Russian Federation. With the increase of dispositive principles and the complication of public relations, this security and development are constantly changing, influenced by the growing number of their agents, the formation of new specializations, the formation of technologically mediated clusters of interaction between them, the introduction of digital financial instruments, etc. On the one hand, for strategic purposes — the grounds for ensuring the national security of the Russian Federation — not enough attention is paid to protecting the national monetary system from criminal operations. On the other hand, in their interrelation, protection from external and internal threats, preserving macroeconomic stability, ensuring the stability of the ruble, reducing the withdrawal of assets abroad, and countering illegal financial transactions cannot be achieved without paying due attention to the conceptual foundations of criminal law protection of the national monetary system. In order to implement regulations of a strategic nature and counter these threats, the legislation of the Russian Federation provides for a system of legal norms about currency crimes, whose concepts, systems, and types are analyzed in this article.

Russian Journal of Legal Studies (Moscow). 2023;10(1):73-78
pages 73-78 views

Features of the Application of Certain Other Measures of Procedural Coercion against a Minor

Savitskaya I.G.


In the system of Russian legislation, the issue of the application of measures of criminal procedural coercion to participants in criminal proceedings has been extremely relevant and debatable for many decades. Most measures of procedural coercion can be applied not only to adults but also to minors since they are often involved as various participants in criminal proceedings the same time, the issues of electing and applying to minors in particular other measures of procedural coercion, unlike adult participants in the process, are poorly worked out in the legislation, have shortcomings, and therefore require further study and improvement. The article discusses some issues of applying other measures of procedural coercion to minor participants in court proceedings, such as the obligation to appear, drive, and seizure of property. The author analyzes the features of such an application and also gives examples from investigative and judicial practice.

Russian Journal of Legal Studies (Moscow). 2023;10(1):79-86
pages 79-86 views

Law enforcement

Digital Prosecutor’s Assistant or Digital Prosecutor?

Khatov E.B.


The research examines some aspects of the digitalization of law enforcement. The author selectively analyzes relevant regulatory framework and a number of domestic and foreign examples of the use of artificial intelligence in the activities of law enforcement agencies and the prosecutor's office. He notes the problems of introducing artificial intelligence into the work of law enforcement officers and identifies the most promising areas of activity, primarily analytical ones, for the use of digital assistants by prosecutors. Based on the results of the study, the author concludes that the proliferation of digital assistant programs which eliminate routine work and increase the effectiveness of supervision is inevitable, and he also predicts the emergence of digital prosecutors in the foreseeable future.

Russian Journal of Legal Studies (Moscow). 2023;10(1):87-92
pages 87-92 views

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