Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees.
The relevance of the topic of a scientific article is related to the frequent cases in practice when there is a dispute over the application of the law of a particular state. With the help of the analysis of family law and private international law, a circle of subjects of legal relations is established that is connected with maintenance obligations complicated by a foreign element. In modern times there are many problems, in particular, the consequences of the dissolution of a marriage between spouses (one of whom is a foreign citizen) in the presence of minor children are poorly regulated internationally. The main problem in resolving issues related to alimony relations is the definition of applicable law. That is the law of which country (the right of citizenship of the husband's state or the right of citizenship of the wife's state) will be applied to resolve the dispute. In this paper, we will consider existing problems and offer our own vision of ways to solve such problems.
The discussion is dedicated to the question whether it is possible to overcome the power asymmetry between researchers and their subjects in the study of childhood, or at the very least to reduce the gulf between researchers and the objects of their studies. the "new sociology of childhood" places the individual personality of the child and their personal interests at the centre of scholarly investigation, though its central presuppositions remain largely controversial. the focus on children's subjectivity in academic work is related to the public acknowledgement of children's agency as political and legal subjects. the participants discuss ethical and methodological problems related to children as subjects in Childhood Studies.
Completing course of education, any student is expected to have not only bundle of professional knowledge and put them into practice, but also have ability to solve nonstandard professional tasks independently and with imaginative approach. A professional shall be able to accept responsibility for his/her decision that comports with understanding of subject of activity. From our point of view, it is the prerogative of universities to form future specialists' capabilities to solve problems of that kind. Learning of a subject of professional activity at university level should take place proceeding from its structural and level organization and be considered with regard to content of professional education.
Innovation infrastructure is one of the key elements of the technology transfer process. In Russia, at the government level, great attention is paid to the construction of new infrastructure, but an appropriate framework for its efectiveness evaluation has not been suiciently developed. In recent years the government has tried out various forms of support for innovation through infrastructure developments, many of which have demonstrated lack of viability in the absence of government subsidies. In the course of the inspection of large-scale projects Supervisory bodies have also discovered the fragmentation and inconsistency of the state policy aimed at construction of regional research infrastructure complexes. The eiciency of local innovation systems is a subject of interest for academic economists. Many rankings are intended to explicitly indicate the comparative advantages of some subjects of the Russian Federation over the others in many diferent aspects. Another line of research relevant to the problem is Regression Modeling. Based on the knowledge production function, Russian researchers studied the dependence of the innovative output in the Russian regions on a large number of factors, including human capital, research funding, productivity of applied research, etc. Despite the impressive number of such works, signiicance of the innovative infrastructure has remained outside the focus of attention. This paper presents the estimates for panel data regression model, which has shown a positive relationship between the presence of innovative territorial cluster and the growth of innovative products. However, under this approach no evidence has been obtained for a positive impact of special economic zones and regional development corporations on regional innovation complexes.
The article considers the problem of subjects of the Internet. The article presentsthe author's classification of subjects of relations arising in the Internet, according towhich they are divided into holders of content (data, information), content providersand customers. The first category includes entities that create and generate informationon the network; for this category of subjects it is necessary to improve the monitoringtools and procedures for its content of the network. The second category includes entitiesby means and forces of which data transfer over the network Internet is organized.The third category includes entities that consume generated and delivered content.The article is an example of the new subjects of relations specified in the legislation(«blogger») and proved the inadvisability of introducing such categories due to thepossible existence of a common classification and formation of the rules for the categoriesas a whole. ; Статья посвящена проблеме определения субъектов сети Интернет. В статьеприводится авторская классификация субъектов отношений, возникающих в сетиИнтернет, согласно которой они подразделяются на предъявителей контента (дан-ных, информации), поставщиков контента (провайдеры) и клиентов. К первой кате-гории относятся субъекты, создающие и генерирующие информацию в сети; дляданной категории субъектов необходимо совершенствовать средства мониторингаконтента и процедур его предоставления в сеть. Вторая категория включает субъек-тов, чьими средствами и силами организуется передача данных по сети Интернет. Ктретьей категории относятся субъекты, которые потребляют сгенерированный ипоставленный контент.В статье приводится пример новых субъектов отношений, указанных в законо-дательстве (например «блогер») и обосновывается нецелесообразность введениятаких категорий в силу возможности существования более общей классификации иформирования норм для категорий в целом.
The article allocated directions of improvement and legal regulation of interbudget relations, in the Tyumen and Arkhangelsk regions in difficult subjects of the Russian Federation. Practical implications at make changes to the Budget Code and the regional laws on interbudget relations.
УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as well as the relationship between the concepts "party of tax enforcement" and "participant of tax legal relations".Main results and scope of their application. The circle of participants of tax legal relations is broader than the circle of parties of tax law enforcement. The participants of tax legal relations are simultaneously the subjects of tax law, because they realize their tax status when enter into the tax relationships. The tax and customs authorities are the undoubted parties of the tax law enforcement.Although the financial authorities at all levels of government are not mentioned by article 9 of the Tax Code of the Russian Federation as participants of tax relations, they are parties of tax enforcement, because they make the agreement for deferment or installment payment of regional and local taxes.Scope of application. Clarification of participants of tax legal relations and determination of their mutual responsibility is essential to effective law enforcement.Conclusion. It was concluded that the scope tax law enforcement is tax proceedings, not administrative proceedings, civil (arbitration) proceedings or enforcement proceedings.The application of the tax law is carried out not only in the form of tax relations, but also in relations of other branches of law. ; УДК 342.6Рассматривается компетенция властных органов и их должностных лиц в сфере применения норм налогового права. Определяется соотношение налогового правоприменения и применения норм налогового права, а также соотношение понятий «субъект налогового правоприменения» и «участник налоговых правоотношений». Сделан вывод, что сферой налогового правоприменения является налоговый процесс, а не административное или гражданское (арбитражное) судопроизводство и не исполнительное производство.
The article is about the characteristics of power as the subject of socialization. The author reveals the specifics of its functioning, indicating the methods, means and mechanisms applied. Particular attention is paid to the basic mechanisms and attributes of power - law, which affects the mass consciousness and behavior.
This article examines the history of how the concept of the social action paradigm was created, as well as the prospects for its use in analyzing Russia's current development. The first part of the study presents reflections on the development of the concept, and on how the process was affected by research principles created by Irina Khaliy, which include the study of activism and actualized values, as well as an outlook on social processes and phenomena based on locality. In conjunction this created a unique monitoring perspective, which identifies the properties of social action and its subject, while exhibiting the paradoxes and contradictions of the Soviet and Russian system of management. It is shown how a conclusion was reached on the active subject playing a crucial role in the traditional Russian model of government, as well as how the notion of the social action paradigm came to be, it being a combination of the basic properties of the action itself and its subject, which includes the ability to think outside the box and act independently, the value of complex and creative work, the value of freedom of action and so forth. Part two of the study considers the prospects of using such an interpretation of social action as "a dichotomy of free and algorithmic action" to examine processes of development. Progress in our time is aimed at an absolute algorithmization of human activity, as well as replacing humans in every single field with algorithms in the future. On a federal level, strategic planning in Russia prioritizes digitization and technological advancement. Space-wise, a trend is emerging towards establishing large metropolitan areas, which are more suitable for developing a system of technologies as opposed to small towns and settlements. Russia's lagging development might result in social action being reduced to an algorithm, its subject – to a function, in other words – this might lead to the formation of a person who is unable to think or act independently. Technological cycles being totally dominated by algorithms in practice might lead to the appearance of "unnecessary people", who's physical survival cannot be guaranteed. The article poses the question – given such a situation, can you even consider these transformations to be advancement or progress?
In the article deals with the problem of the determining the subject of the contract of surrogacy. The authors analyze the provisions of the current legislation and practice of law enforcement. The authors came to the conclusion that the services are not subject of the contract of surrogacy. ; В статье рассматривается проблема определения предмета договора суррогатного материнства. Авторы анализируют положения действующего законодательства, практику правоприменения. Авторы приходят к выводу: предмет договора суррогатного материнства не может быть определен как услуги.
The article analyzes the legal problems of the integration of science and education, offers an assessment of various organizational forms of integration of science and higher education over the past 30 years. The main provisions, stages of implementation and the results of the implementation of various scientific and educational state programs are studied, statistical data are provided that emphasize the increase in the volume of scientific activities carried out in educational organizations (higher educational institutions). The authors investigate the status of educational organizations as subjects of scientific law, emphasize the imperfection of Russian educational legislation regarding the differentiation of educational institutions of higher education and scientific organizations. The article focuses on the study of the positive and negative consequences of the introduction of a new category of higher educational institutions – flagship universities. After analyzing the problems of legal regulation of flagship universities, the authors come to the conclusion that the logical conclusion of the reform of flagship universities can be the establishment of the status of flagship universities in the legislation on education and a clear separation of flagship and federal universities. ; В статье анализируются правовые проблемы интеграции науки и образования, предлагается оценка различных организационных форм интеграции науки и высшего образования, использовавшихся в российском законодательстве в течение последних 30 лет. Изучаются основные положения, этапы внедрения и результаты реализации различных научно-образовательных государственных программ, приводятся статистические данные, подчеркивающие увеличение объема выполняемой научной деятельности в образовательных организациях (высших учебных заведениях). Авторы исследуют статус образовательных организаций как субъектов научного права, подчеркивают несовершенство российского образовательного законодательства относительно разграничения образовательных организаций высшего образования и научных организаций. В статье делается акцент на исследовании позитивных и негативных последствий введения новой категории высших учебных заведений – опорных университетов. Проанализировав проблемы правового регулирования опорных университетов, авторы приходят к выводу о том, что логическим завершением реформы опорных университетов может стать установление статуса опорных университетов в законодательстве об образовании и четкое разведение опорных и федеральных университетов.
The article is devoted to the analysis of research practices on the environmental safety of a modern city. The author notes that this issue has an interdisciplinary nature, some aspects of which are covered in various subject areas of scientific knowledge. The tools of social philosophy are proposed as a methodological basis for interdisciplinary integration.
The article describes the essence of the application of project-based learning from the point of view of the formation of competencies. The analysis of scientific literature on the implementation of the project method was carried out; the aspects of professional training of future teachers of the profile "Technological education" were studied. The features of the project method of teaching in the context of the discipline "Additional education for children" are presented. The purpose of the study is the theoretical substantiation of project-based education at a higher educational institution for the development of professional competencies of future pedagogues on the example of developing a practice-oriented project. The methodological basis of the research is the ideas of developmental education, competence-based and active approaches, as well as general scientific methods of comparative analysis, synthesis and generalization. The theoretical significance of the article lies in describing the content of the concept of project-based education at a higher educational institution as a purposeful interaction of subjects to create a product. A theoretical justification for the use of project-based education at a higher educational institution for the formation of competencies is presented. The practical significance of the article lies in the fact that the conclusions and provisions contained in it reveal the ways of organizing project-based education at the higher educational institution for the development of the professional qualities of students in the pedagogical field of training, while the considered preparatory stage of the practice-oriented project "NTI Lessons" clearly illustrates the presented theoretical provisions. The evaluation of the project's effectiveness is simultaneously determined through the analysis of the components of each block, which reflects the quantitative and qualitative relationship between the results of educational activities, professional education and labor activity.
В статье рассматриваются античные сюжеты, в которых женщина выступает источником и исполнителем физического насилия, проводится их предварительная классификация и сравнительно-типологический анализ, а также характеризуется отношение к ним самих античных авторов. Исследование позволило прийти к выводу о типологическом разнообразии подобных персонажей и высокой степени их интегрированности в античные представления об устройстве мира. The article deals with ancient plots in which a woman acts as a source and executor of physical violence, conducts their preliminary classification and comparative-typological analysis, and also characterizes the attitude of the ancient authors themselves to them. The study made it possible to come to the conclusion about the typological diversity of such characters and a high degree of their integration into ancient ideas about the structure of the world.
