Taxation in the Perfomance Options Contracts as Financial Instruments of Futures Contracts

At present the legislation does not always have time to respond to the needs of modern business, the constant development and improvement of relations between subjects necessarily entails the formation of new types of relations, requiring detailed legal regulation. Purpose. Analyze the taxation of option transactions, depending on their types and participants. To investigate the levying of tax on profit of organizations and tax on added value when executing option transactions, as well as the use of incentives in the taxation of these transactions. Results. Based on carried out analysis it is established that for tax purposes payments on option contracts must be reasonable, and the award be included in the income of a taxpayer, regardless of the qualification of such transaction as a financial instrument. Moreover, it is established that the levying of value added tax shall be only part of an option recognized by the implementation. Identified the need to consolidate at the legislative level the criteria of option contracts for transactions subject to taxation, with the definition of the procedure for calculating and paying tax. Conclusion. Reveals the notion and the kinds of option transactions, are shown their new designs, causing the need for improving the tax treatment of such transactions.

Theory of Personality Constitutional Duties

Legal responsibilities of an individual are a kind of legal social norms. Every member of the society has a legal obligation (general, special, individual). Highlights from the legal obligationsenshrined in the states’ Constitutions. Purpose of article – to determine the total (theoretical) and specific constitutional duties of the individual. Results. Different theoretical approaches regarding the definition of «individual legal obligation» are analyzed as well as the justification of the values of the individual legal responsibilities to the state, society and citizens are identified. Common features of all the legal responsibilities of the individual are identified. Conclusions. Constitutional responsibilities are peculiar to all the features of the legal obligations. Constitutional responsibilities also have specific features caused by the Constitution of legal properties (they have a universal character, are the base for all other legal obligations, provide the ability to create order based on law in the society and the state, they are one of the conditions of existence of the state).

Topical Issues of Legal Regulation and Implementation of Parliamentary Control in the Russian Federation

Introduction. The article analyzes the peculiarities of legal regulation and the parliamentary control in Russia. Purpose. The main objective of the work is to study the constitutional and legal framework of the organization and functioning of the institute of parliamentary control in Russia, as well as to identify the role and place of this form of control in the protection of the rights and freedoms of man and citizen, and the fight against corruption. Results. Analyze the Russian regulatory framework governing the particular parliamentary oversight activities, implementation of the basic problems of the institution. It is shown that the effective implementation of parliamentary control must be more precise legislative regulation of the mechanism of its operation. The adoption of a special law, marked the legal basis of the parliamentary control activity, it does not solve all problems arising in the implementation of this institution. There is a need for the regulatory details of individual elements of parliamentary control, starting with the definition and ending with its structural and functional component. Conclusion. Concludes that parliamentary control should be implemented at all levels of government. This thesis suggests amendments to the Federal law of 07.05.2013 № 77-FZ «On the parliamentary control» in terms of more regulation as the subjects of parliamentary control of the legislative (representative) bodies of state power of subjects of the Russian Federation. The paper lays particular emphasis on the need for a combination of forms of parliamentary and public scrutiny as a prerequisite for improving the implementation of the parliamentary control activity.

The System of Russian Legislation: a Three-level Vertical Subordination

Introduction. The article is devoted to the study of structure of system of the modern Russian legislation, which reflected the principles of organization and activity of public authority in Russia, including the principle of federalism, the analysis of the actual structure of the legal system. Purpose. The main objective of this manuscript is to design the structure of the modern Russian legislation on the basis of theoretical ideas about it, and also taking into account the principles of the organization of public power. Results. On the basis of available scientific research questions and issues of the chosen topic the analysis of horizontal and vertical structure of the system of Russian legislation, as well as criteria for the allocation of levels and sections of the system of sources of the applicable law. It studies the system of sources of law on the level of subjects of the Russian Federation and municipal entities, as well as the legal position of the constitutional Court of the Russian Federation on the implementation of public authority in Russia. Conclusion. According to the results of the study the conclusion is drawn on that the vertical structure of the system of Russian legislation, the public authority and legal force of legal acts, which allows to identify its two cutoff: externally-frame and internally-rank.

International Standards of Gender Equality

The article is devoted to the research of the international
standards of gender equality fixed in is international-legal
acts. Discussion. As a result of the research of international-legal
documents, the author, places emphasis on the biggest group of
international-legal standards which the rights and freedoms of a
person and citizen belong to. The special attention is paid to the
reasons according to which the activity of the international organizations
was more directed on protection of the rights of women subject
to discrimination. The author draws a conclusion that women subject
to earlier gender discrimination, in general, reached the same level,
as men, during the realization of their rights. However, as much more
attention is paid to women, both at international and national levels,
there are spheres in which men are discriminated. Conclusion. As
a result of the analysis of activity of the international organizations
and also international – the legal documents fixing the international
standards of gender equality, the author comes to the conclusion
that at the heart of the considered international documents in the
field of human rights there are such important principles as gender
equality and inadmissibility of discrimination on the basis of gender.
However, implementation of provisions of the international documents
containing the international standards of ensuring gender equality
is carried out not to the full extent, that is caused by the lack of effective
national mechanisms of protection against discrimination on
the basis of gender.

Problems of Legalization of Restrictions of the Private and Public Rights of the Personality

In article theoretical and practical questions of a
materialization of limits of a measure of possible behavior of the
person in legal relationship are discussed. Research is conducted in
the context of private law and public law spheres of life of society.
Eventually, is particularly raised the problem the legal restrictions
legalization of public and private rights of the individual. The essence
of these groups of the rights are characterized by features of their
limitation and ratio with legitimate interests of the person and citizen.
Theoretical analysis. When writing this article it was widely used
dialectical approach and logical methods of analysis and synthesis.
Where the first proved during disclosure of intrinsic characteristics of
the private and public rights of the personality at their differentiated
studying. And the second – at a formulation of natural conclusions
following the results of work. Discussion of the results. Reflected
the need for public and private rights of the individual in the process
of legalization of restrictions on the rights and freedoms derived and
characterized the characteristics of these rights, the criteria for their
separation. Answers to the most problematic issues, in particular are
given: whose rights are subject to legalization of restrictions first of
all; what should be the extent of restrictive influence on them; to what
consequences it can lead.

The Question of the Principles of State and Municipal Services

Legal regulation of state and municipal services in
the Russian Federation has its own characteristics and features that
determines the specific character of the principles of providing such
services. This paper presents a theoretical understanding of the
principles of public and municipal services. Purpose. Management
process of the organization and provision of public and municipal
services is based on a set of rules and procedures, containing a
series of methods which allows facility managers to provide a rapid
response to the failure of the federal law. These methods include:
problem solving in real time, to develop a common management plan
for state and municipal authorities, increasing the number of services
provided through the Multifunction centers, compliance and violation
of the principles of state and municipal services. Results. This
paper analyzed and compared the principles of state and municipal
services in the Russian Federation. Conclusion. The value of legal
provisions and principles of state and municipal services set out in
Article 4 of the Federal Law № 210-FZ is to ensure that it is necessary
to modify, increasing their number. However, if we consider
the principle of access to services in remote regions of the Russian
Federation for its implementation problems related to territorial remote
location of potential consumers of municipal services from the place
of their provision, lack of information about opportunities for such
services, especially for poor people, do not have access to electronic
information resources, various obstacles for persons with disabilities
(insufficient ramps, special elevators, etc.).

Constitutional Legal Analysis of the Correlation and Interaction between the Terms and Concepts of «Sovereignty», «Independence» and «State Integrity»

Sovereignty, independence and state integrity are
crucial to the functioning of any state because they are directly linked
to the maintenance of state security. However, it can be acknowledged
that at the present time, despite the heightened interest in the abovementioned
categories, the science of law and the Russian legal system
lack a uniform and consistent approach to the interpretation of the terms
«sovereignty», «independence» and «state integrity». Considering the
importance of these conditions for the stable existence and sustainable
growth of the state, it is necessary to address the question what the
abovementioned categories are and how do they correlate and interact
with each other and analyze these aspects in this paper. Methods.
Basic theoretical methods and special methods were used to achieve
the goals of this research paper. The methods include but are not
limited to: analysis, synthesis, logical methods, dialectical methods,
and systematic-structural methods. The use of the abovementioned
methods was instrumental to the thorough research of the interdependent
objects in interaction and the identification of separate elements
of the researched categories, which, in turn, gave me the opportunity
to draw the proper generalizations and conclusions. Results. In the
course of the research, the author has come to the conclusion that the
terms «sovereignty», «independence» and «state integrity» differ from
each other. And yet these categories are inextricably linked and have
certain elements in common. These categories influence each other,
mutually changing each other. The loss of one category threatens the
future existence and functioning of the other categories

The Development of Law Communication Study in Russia: Problems and Prospects

The article deals with the analysis of a new interdisciplinary
research field formation in Russia – law communication
studies. Theoretical analysis. Formation of communication studies
in the space of domestic humanities began in the post-Soviet period
and was associated with the reception of the Western models of
methodological and institutional organization of knowledge about
communication. In Russia the introduction of communicative problems
in the educational process was quite fast. Communication specialty of
higher education, specialized research associations, specialized scientific
periodicals, dissertation themes were created. The main barrier
to the development of domestic communication study was making an
independent scientific discipline. It remains unresolved. Institutional
deficit determined «atomization» of research communications for a
variety of research areas, specialization subject field of communication.
The forming of law communication study was a special case of
this process. It had three stages: 1) the emergence of a new subject
area at the intersection of linguistics and jurisprudence and stable
interest in the study of law communications; 2) the establishment of
law communicative theory in the general theory of law; 3) the formation
of state information and communication paradigms with the active
participation of information law science. Results. Three disciplinary
areas that generate a substantive law communication studies field
were analyzed. This analysis showed that the sufficient conditions for
their integration into a single unit completed. Firstly, it is a common
for them tendency to interpret communication in law through its
social nature and steady feedback from non-legal sciences, which explore the modern communication processes. Secondly, it is using
of categorical apparatus and basic structural schemes of communication
study. Now development of the law communication studies as an
independent interdisciplinary research area depends on the process
of consolidation of the scientific community.

Evaluation of the Customs Authorities on the Basis of the Existing System of Indicators and Suggestions for their Improvement

Introduction. The strategic objective of the Customs Service of the Russian Federation is to improve the economic security of the Russian Federation, the creation of favorable conditions for attracting investments into the Russian economy, the full revenues of the federal budget, to protect domestic producers, protection of intellectual property and the best interest of the foreign trade activity by improving the quality and effectiveness customs administration. Theoretical analysis. The article benchmarking the effectiveness of customs considered as an important tool by which the Federal Customs Service of Russia carries out the strategic goals. Discussion of results. On the example of the Saratov Customs noted that benchmarking the effectiveness of customs are a tool not only strategic, but also operational management, as well as a means of controlling the activities of the customs authorities of the state. One way to increase the level of control functions, improve the management system of the customs authorities and the country’s economy is to improve the performance benchmarks of the customs authorities and the methodology for evaluating their performance.