bluuebunny/crossref_metadata_2025_split huggingface dataset:
Principles of subsidiarity and proporcionality in tax law enforcement
Authors: Ponomareva Karina 
Published: November 2018

Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of Member States’ obligationsderiving from the EU legal order in order to address the relationships between EU lawand national tax law, as well as to analyse the practice of using of principles of subsidiarity andproportionality by the highest courts of the Russian Federation as a federal state.Methodology. The author uses methods of theoretical analysis, particularly the theory ofintegrative legal consciousness, as well as legal methods, including formal legal method andcomparative law.Results, scope. The exercise of power by the European Union in the areas of shared competencemust respect the principle of subsidiarity. The founding Treaties make clear thatsubsidiarity is a legal enforceable legal principle. However. the case law of the EuropeanCourt of Justice reveals that the enforcement of subsidiarity as a judicial principle has beenineffective.The article examines cross-border loss relief for group companies in the context of EuropeanUnion law and considers how this has affected Member States such as the UK. Thecase law of the Court of Justice is then analysed in an attempt to assess whether some ofthe principles set out in these legislative initiatives found their way to Member State lawsthrough the Court's jurisprudence. Following this, the judicial and legislative response tothe Marks & Spencer judgment in the UK are critically assessed.The practical suggestions are looking at developing EU compatible tax principles to be appliedto cross-border taxation within the EU.Having considered the principles of subsidiarity and proportionality in the context of interactionbetween integration and national tax law, the author suggests directions for improvingthe practice of integration tax law. The supranational judicial authority should dwell onthe position that only those differences that are directly based on the origin of the incomeor nationality of the taxpayer can be justified on the basis of restrictions on fundamentalfreedoms.Conclusions. The author comes to the conclusion that a co-ordinated approach to crossborder tax is essential. The effectiveness of integration tax law will largely depend on how the ratio of the norms of integration and national law in the tax jurisdiction of the Union and member states will be formed. However, historically direct tax has been viewed by Member States as central to national sovereignty.
COMPETENCE OF LOCAL SELF-GOVERNMENTS: DEBATABLE ISSUES
Authors: Blagov Yury 
Published: November 2018

Subject. The article is devoted to the discussion issues of competence of local self-government.The purpose of this paper is to show that the federal government passes such laws in order to build a single “power vertical” from a rural settlement to a constituent entity of the Russian Federation and above, since from his point of view it is easier to carry out public administration.The methodology. The author uses a dialectical method, a method of analysis and synthesis, a formal legal method, a comparative legal method.Results, scope of application. The competence of local self-government bodies consists of two parts: compulsory competence and optional competence. The compulsory competence includes issues of local importance of municipalities and certain transferred state powers. The optional competence of local self-government bodies includes the rights of local self-government bodies to resolve issues not related to issues of local importance of municipalities and other issues not within the competence of local government bodies and not excluded from their competence by federal and regional legislatures. Certain transferred state powers should not prevail over the powers related to the solution of issues of local importance and determine the functional purpose of local self-government bodies as such. It can be assumed that by their nature they should be related to the immediate interests of the local population.The rights of local self-government bodies to resolve issues not related to issues of local importance of municipalities are neither issues of local significance nor transferred by separate state powers. The meaning of their consolidation in Federal Law No. 131-FZ is to transfer to the local self-government authorities of powers which the state authorities cannot perform, but without the transfer of the corresponding material resources and financial resources that local governments should seek independently. The author offers his own solutions of this problem.The author criticizes the institution of redistribution of powers, since this institution contradicts the Constitution of the Russian Federation and the European Charter of Local Self-Government and comes to the conclusion that the issues of local importance of different types of municipalities overlap, as well as duplicate part of the powers of state authorities of the subjects of the Russian FederationConclusion. The new attempt to build a single vertical of power, which has been repeatedly undertaken in the history of Russia, is doomed to failure with all the ensuing consequences, especially acute during the economic crisis.
SYSTEMIC REFORM OF CHINESE ANTICORRUPTION LEGISLATION AND ENFORCEMENT PRACTICE
Authors: Hongyan Liu 
Published: November 2018

The subject. The article is devoted to the analysis of ongoing systematic reform of Chinese anticorruption legislation and practice of its enforcement.The purpose of the article is to formulate ways of improvement Chinese anti-corruption legislation.The methods of legislation analysis and synthesis of legislative gaps and contradictions are used.The results, scope of application. Nowadays, China is moving from the struggle against corruption by political means to the struggle by legal means. In attempt to construct a system of anti-corruption legislation, China is actively forming a dualistic normative system and a mechanism for the interaction between party norms and state legislation. A multilevel vertical-integrated system of anti-corruption legislation with "The anti-corruption law" as a core was created; the Party is stressing the priority status of preventive legislation and the auxiliary role of legislation on control over power. This system should became the basis for building Chinese anti-corruption legislation. The author formulated a system of principles of Chinese anti-corruption legislation, including the principles of efficiency, consistency, economy and gradualism. The importance of the anti-corruption legislative program, the task formulated in 2015, is underlined. The list of the main anti-corruption legislative acts has been determined, including legislation in the aspects "do not dare to take [bribes]", "cannot take [bribes]" and "do not want to take [bribes]". The problem of improving the legislation in the "do not dare to take" aspect have been specially considered, including improvement of criminal legislation, adoption of the law on accountability and responsibility of public servants, as well as the adoption of an anti-corruption law. The main alternatives and problems of improving legislation in the context of "not being able to take" are considered, such as adoption of laws on declaration of property of public servants, on pre-vention of conflict of interests, on transparency of the administration, on public hearings, and the improvement of party norms.Conclusions. China is experiencing a crucial turning point in the fight against corruption since the beginning of the modernization transformation and is in the strategic "window of opportunities". Active and systematic construction of anti-corruption legislation, the transit from formal counteraction to real counteraction is the key to overcoming the current "corruption crisis with Chinese characteristics".
PROBLEM ASPECTS OF FORMATION OF THE LEGAL INSTITUTE OF CONSOLIDATED TAXPAYERS’ GROUPS IN RUSSIA
Authors: Glazunova Irina 
Published: November 2018

The subject. The article is devoted to the prerequisites of the emergence and essential characteristics of the institution of consolidated taxpayers’ groups in Russia and abroad, revealing of advantages and disadvantages of the legal regulation of the creation and operation of consolidated groups of payers of corporate profits tax, analyzing results and directions of the development of tax consolidation in Russian Federation.The purpose of the article is to identify positive and negative aspects of the functioning of the institution of consolidated taxpayers’ groups in Russia with the establishment of prospects of tax consolidation and the likely directions of its development.The description of the problem field. The development of the world economic system stimulates the emergence of new forms of management, characterized by the enlargement of busi-ness, the pooling of resources of individual enterprises into a single system in order to optimize entrepreneurial activity. These trends are reflected in the development of tax systems of various countries, that is expressed in the formation of institutions of consolidated taxpayers’ groups. Tax consolidation in Russia is a relatively new phenomenon, and it seems necessary to examine this institution from the law enforcement point of view, to evaluate its effectiveness.Methods and methodology. The authors used methods of analysis, synthesis, as well as formal-legal, comparative-legal, historical methods of investigation.Results and the scope of its application. The authors note that the institution of tax consolidation today is presented in the tax systems of most modern countries.The practice of applying the institution of consolidated taxpayers’ groups testifies to the existence of a significant number of advantages and disadvantages of tax consolidation in Russia. The moratorium on the creation of consolidated taxpayers’ groups, due to the contradictory nature of their influence on the structure of regional budgets, the main directions of the tax policy of Russia testify to the forthcoming reform of tax consolidation in Russia.Conclusions. The emergence of the institution of tax consolidation is a natural consequence of the development of the world economy. Most developed countries of the world actively introduce elements of consolidation into taxation systems, successfully providing a balance between the positive and negative consequences of its implementation. Meanwhile, the level of preparation and implementation of tax consolidation in Russia at the moment is not high enough, so the institution requires a consistent reform.
FUNCTIONS OF SELF-REGULATING ORGANIZATIONS: CONTENT AND PROBLEMS OF IMPLEMENTATION
Authors: Algazina Anna 
Published: November 2018

The subject. The article is devoted to the description of the basic functions of self-regulating organizations: regulatory, control, organizational and security, jurisdictional.The purpose of the article is to explore the content features of self-regulating organizations, to identify problems in their implementation and offer recommendations for their solution.Methodology. The methodological basis for the study: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal-legal method).Results, scope. Under self-regulation this article is to understand the management activities carried out by self-regulatory organizations, and consisting in the development and establishment of standards and rules of professional activity, as well as sanctions for non-compliance or inadequate performance. Set forth in the Law on SRO powers to self-regulating organizations United by the author and summarized as to their functions – activities of the SRO. The main functions of the SRO as special entities, the following:– regulatory, which manifests itself in the development of standards and rules, conditions of membership in self-regulating organizations and other internal documents SRO;– control: self-regulating organizations exercise control over the professional activities of its members;– organizational and security: an example of this function is the maintenance of the register of members of the SRO, ensuring property liability of members of self-regulating organizations to consumers of goods (works, services) and other persons forming management authorities of the self-regulating organization, lodging of statutory documents and information on the official website of SRO;– jurisdictional: SRO consider complaints against actions of members of self-regulating organization and cases on breaches of its members of the standards and rules of self-regulating organizations, conditions of membership in self-regulating organization, apply disciplinary measures against its members.Conclusions. The combination of ongoing self-regulating organizations against their members functions determines features of the legal status of SRO.Analysis of peculiarities of self-regulating organizations of these functions has allowed the author come to the conclusion that, at present, administrative and legal status of self-regulating organizations in need of further refinement, since the content of normative legal acts regulating relations in the sphere of self-regulation, often contradictory and requires improvement.In the case of mandatory self-regulation SRO vested with the special administrative-legal status, carry out in relation to their member state authority, which means that the implementation of these authority relationships are vertical.
Monitoring of judicial practice in the field of prevention and settlement of conflicts of interest in the municipal service
Authors: Shugrina Ekaterina S. , Petukhov Roman V. 
Published: November 2018

Subject. The article is devoted to enforcement the rules concerning conflicts of interest in the municipal service.The purpose of the article is to identify approaches to resolution of legal disputes concerning conflict of interest in the municipal service.Methodology. The authors use theoretical analysis as well as legal methods including formal legal analysis and the method of linguistic interpretation of judicial acts.Results, scope of application. The courts examine a different range of issues: the concept of conflict of interest, personal interest; features of admission to service; application of measures of responsibility; dismissal from service (termination of employment or service relations) – during the legal consideration of cases related to the presence and absence of a conflict of interest.The courts apply similar approaches to the conflict of interest in the state and municipal services, despite the fact that state and municipal employees have significant differences in legal status and different legislative acts are applied to each type of service.The Constitutional Court of the Russian Federation has repeatedly resolved the disputes concerning the issues of conflict of interest.Courts of general jurisdiction resolve such cases mostly in the order of action proceedings. However, the courts are also ought to investigate issues related to the conflict of interest when considering disputes arising from public legal relations when challenging normative legal acts. The attempts of local authorities to change the wording, to go beyond the norms established in Federal legislation are the most common violation.Conclusions. Although the legal positions of the Supreme Court concerning conflict of interest are generally quite consistent, courts at other territorial levels may have different positions on such situations. Therefore, we should welcome the preparation by the Supreme Court of the Russian Federation of A review of court practice in 2014-2016 concerning enforcement legislation of the Russian Federation in disputes related to the imposition of disciplinary sanctions for non-compliance with the requirements of anti-corruption legislation.
Purpose and functions of legal responsibility
Authors: Sorokin Vitaly V. 
Published: November 2018

The subject. The article is devoted to the justification of the purpose and functions of legal responsibility, based on its essence as a method of training internal regulators of people’s behavior.The purpose of the article is to reconsider stereotypical notions of legal responsibility as a means of intimidation, of its purpose and functions.The description of methodology. The author uses methods of complex analysis, synthesis, as well as formal-legal, comparative-legal, research methods in combination with the spiritual and moral approach.The main results and scope of their application. The purpose of legal responsibility is to correct the lifestyle of an offender. A corrected way of life truly prevents the commission of new crimes. The function of deterrence is not absorbed by the warning function and can be considered as independent, since the entire procedural aspects of legal liability are riddled with fear and traumatic impact on the offender.Dehumanization is a common phenomenon in the legal relationship of legal responsibility, which is characterized by the emergence of prejudice, aggression, discrimination and racism. The law enforcement system should not deal with the dishumanization of people who stumbled, it should strengthen their human form and dignity, correcting their way of life. It is useless to frighten and punish, it is necessary to consider legal responsibility as a method of training the internal regulators of behavior in a person.Conclusions. While it is important for the state to fulfil the function of deterrence of criminals, the moral training function of legal responsibility is much more important for civil society. Only the corrected way of life really prevents the commission of new crimes. Goals and functions of legal responsibility should be formulated according to this conceptual idea.
PRACTICE OF PUNISHMENT FOR CORRUPTION CRIMES
Authors: Kleymenov Mikhail Petrovich , Kleymenov Ivan Mikhailovich , Pustovit Roman Vadimovich 
Published: November 2018

The subject. The central element in combating corruption is punitive practice. The whole history of mankind testifies that corruption can be restrained only by effective application of criminal punishment.The purpose of the article is to show the practice of assigning criminal punishment for cor-ruption crimes of various kinds.The description of methodology. The authors use the conception criminally-legal response. The following characteristics of the criminal-legal response are distinguished: lack of response; very weak response – the number of convicts does not exceed 10; weak response – the num-ber of convicts is calculated within a few dozen people; adequate response – the number of convicts and penalties correspond to the criminological characteristics of a group of crimes; intensive reaction – the norm is realized in conditions of the possibility of ensuring the inevi-tability of punishment; punitive response – the norm is applied on the basis of the "letter, not the spirit" of the law; reflexive response – the appointment of punishment to privileged crim-inals in conditions of increased public attention; protest reaction – judicial practice comes into conflict with ill-conceived legislative novels.The main results and scope of their application. The practice of imposing punishment for corruption crimes in the following spheres is ana-lyzed: electoral; public service; commercial-service relations; of justice.Conclusions. Punitive practice in relation to persons convicted of corruption crimes in gen-eral is characterized by exceptional humanism. As the main penalties the penalty is leading (50.1%), in the second place – suspended imprisonment (24.1%). Real deprivation of liberty applies only to the seventh part of corrupt officials (14.7%). For comparison: according to art. 158 "Theft" in 2016 was sentenced to imprisonment twice as many criminals – 30,3%. This ratio indicates an underestimation of the public danger of corruption crime and actu-ally disavows the proclaimed thesis that corruption is a systemic threat to national security.
RANCANG BANGUN AUGMENTED TOUR MUSEUM SANDI YOGYAKARTA SEBAGAI MEDIA INFORMASI PENGUNJUNG
Authors: Haryani Prita , Triyono Joko 
Published: November 2018

Museum Sandi yang berlokasi di Jl. Faridan Muridan Noto No. 21, Kotabaru, Yogyakarta menampilkan berbagai koleksi persandian bersejarah dalam bentuk realia, replika, mesin, gambar, dan dokumen terkait persandian. Berdasarkan data yang diperoleh, media informasi yang digunakan dalam memperkenalkan informasi museum kepada masyarakat menggunakan brosur, katalog, dan media sosial (instagram dan twitter). Di dalam brosur dan katalog hanya memuat informasi mengenai koleksi persandian yang ada di museum, belum terdapat informasi mengenai tata letak ruang pamer dan alur kunjungan Museum Sandi. Berdasarkan fakta tersebut, pada penelitian ini dirancang Augmented Tour Museum Sandi untuk mempermudah pengunjung memperoleh informasi mengenai tata letak ruang pamer serta alur kunjungan di Museum Sandi. Model pengembangan yang digunakan pada penelitian ini adalah model waterfall. Berdasarkan hasil pengujian yang telah dilakukan, diperoleh kesimpulan bahwa perancangan Augmented Tour Museum Sandi dapat memberikan solusi terhadap masalah informasi tata letak ruang pamer dan alur kunjungan pada Museum Sandi. Augmented Tour Museum Sandi yang dirancang dapat memvisualisasikan objek ke dalam bentuk 3 dimensi yang bersifat real time, sehingga memungkinkan pengunjung untuk berinteraksi dengan cara yang intuitif dan menarik. Informasi yang ada pada Augmented Tour Museum Sandi juga bermanfaat dan sesuai dengan harapan pengunjung. Pengunjung juga bersedia merekomendasikan Augmented Tour Museum Sandi kepada calon pengunjung lain.
PENGARUH MATERIAL ELEMEN BARA API TERHADAP EFISIENSI KOMPOR LPG
Authors: Wicaksono Aji Prima , Sudarno Sudarno , Winardi Yoyok 
Published: November 2018

Gas alam adalah sumber daya Alam yang tidak dapat diperbarui. Salah satu upaya untuk sedikit menghemat gas alam adalah dengan pengoptimalan pemanfaatan panas yang dihasilkan oleh kompor LPG. Rekayasa kontruksi dan penemuan hasil penelitian telah banyak dilakukan untuk meningkatkan efisiensi kompor LPG tersebut. Pemasangan elemen bara api dengan variasi material bertujuan untuk mengetahui material jenis apa yang dapat memberikan radiasi panas terbaik. Untuk mengetahui hal tersebut dilakukan pengujian pengaruh material elemen bara api terhadap peningkatan efisiensi kompor gas yang dikemas dalam model penelitian eksperimental. Pengujian dilakukan dengan metode air mendidih (boilling water method), dengan memasang elemen dengan material kawat nikelin, kawat kanthal dan kawat nicrom pada kompor LPG. Dari hasil penelitian yang dilakukan terdapat indikasi peningkatan efisiensi pada semua jenis material elemen, namun nilai peningkatan efisiensi tertinggi terdapat pada material kawat kanthal yaitu sebesar 55,57% meningkat 3.86% dibandingkan dengan tanpa menggunakan elemen bara api yang besarnya adalah 51,47 %.