Abstract: The subject of this research is to examine the role and importance of judicial interpretation for the development of Russian legislation and law enforcement (judicial and investigative practice). Judicial interpretation, clarification of the highest judicial authorities, the data on the application of the Constitution of the Russian Federation, the current legislation allows to form the unified criteria and rules of qualification of crimes, sentencing, allowing, thus, to unify the law enforcement practice that is able to provide the most effective protection of the rights and freedoms of citizens and the legitimate interests of society and the state. The methodological basis of the study was a set of General scientific and special methods of attainment of objective socio-legal reality in the study area: methods of analysis, synthesis, systematization and generalization, formal-logical method. In the research process were defined function or legal significance, the legal effect of judicial interpretations, explanations on the formation of a uniform judicial practice, the data of the Constitutional court of the Russian Federation and the Supreme Court of the Russian Federation. The conclusions of this article can be useful for law enforcement agencies, students, graduate students, and all those interested in jurisprudence.

Abstract: The subject of this research is to examine the changes made to the current Russian legislation on joint stock companies, legal aspects of its application based on the data of short stories, as well as their role and importance for the regulation of civil turnover, improve the effectiveness of the enforcement of legislation by the participants of economic relations. This article examines the procedure of recognition of the joint stock company as a company having public status, as well as how changes are made to the appropriate status. Based on the characteristics of the status of the recognised rules of alienation of shares and equity securities of the company, convertible into shares. The methodological basis of the study was a set of General scientific and special methods of attainment of objective socio-legal reality in the study area: methods of analysis, synthesis, systematization and generalization, formal-logical method. In the research process were defined function and legal value, legal consequences of the change of status of a legal entity (joint stock company). In this article attention is also paid to consideration of the types of legal liability, occurring in case of violation of the order of the activities of joint-stock company.The conclusions of this article can be useful for law enforcement agencies, students, graduate students, and all those interested in jurisprudence.

Abstract: The research subject is the study of the peculiarities of application of the current Russian legislation, which ensures legal protection of road traffic safety by means of legal consolidation of rights and responsibilities of road users, and the responsibilities for their violation. The author pays attention to the peculiarities of regulation of this system of social relations by subordinate regulatory acts; to the judicial practice of application of the current Russian legislation about road traffic safety ensuring, judicial interpretation, explanations of the highest judicial bodies, allowing unifying the practice of solution of cases, providing the most effective protection of rights and freedoms of citizens and legal interests of the society and the state. The research methodology comprises the set of general scientific and specific methods, including the methods of analysis, synthesis, systematization and generalization, and the formal logical method. The author defines the peculiarities of application of the current civil, administrative and criminal legislation, containing legal provisions about ensuring the observance of rules of road traffic safety, imposition of liability for their violation. The results of the research can be used by law enforcement authorities, students, postgraduates, and all interested in the problems of jurisprudence. 

Abstract: The subject of this research is the analysis of the legal aspects of the use, role and importance of mediation for the development of social relations, strengthening of legal culture and effective compliance with current Russian legislation. Judicial interpretation, clarification of the highest judicial authorities and available data on the application of the mediation procedure, allow to implement uniform criteria and rules for reaching consensus (agreement) of participants in civil transactions and economic relations with all the key issues of entrepreneurial and other economic activities, allowing, thus, to unify the law enforcement practice that is able to provide the most effective protection of the rights and freedoms of citizens and the legitimate interests of society and the state. The methodological basis of the study involves a set of general and special research methods for understanding objective socio-legal environment in the study area: methods of analysis, synthesis, systematization and generalization and formal-logical method. In the course of research the authors have defined functions and legal value as well as legal consequences of the use of mediation, have researched explanations on the formation of a uniform judicial practice provided by these judicial authorities. The conclusions of this article can be useful for law enforcement agencies, students, graduate students, and others interested in questions of jurisprudence.

Abstract: The article analyzes the peculiarities of the legal regimentation of the institution of suspension of operations on accounts of a tax payer, which is a significant provisional measure for performing the duty of tax remissions in the budget. The author views several novelties in the administration of laws by tax and other juridical agencies, the activity of which, in the virtue of the “blanket” character of the disposition of a number of norms of the criminal law, also supposes adhering to the norms of tax law in determining the presence or absence of characteristics of a tax crime in an individual’s actions.
The methodological basis of the article is an entity of general scientific and special methods of comprehension of social and legal realities in the analyzed sphere, such as methods of analysis, synthesis, systematization and generalization, as well as the formal logical method.
The author reveals the function, the legal significance and the legal consequences of introducing several changes in the order of suspending operations on accounts of a tax payer in Russia’s legislature, as a provisional measure for performing the tax duty.
The conclusions made in the article can be useful for law-enforcement agencies, students, postgraduate students, as well as to anyone who is interested in issues of law, juridical consulting and tax administration.

Abstract: The article views the amendments to the current tax legislation in Russia that were introduced by the Federal Law # 382-FZ adopted on November 29, 2014. The amendments were adopted in connection with the introduction of a new legal institution – a sales tax – in the Tax Code of the Russian Federation.
This article examines the legal structure of the new tax, the object of taxation and the subject of the taxpayers, as well as some peculiarities of criminal prosecution for a failure to pay such a tax, in accordance with the Criminal Code of Russia (articles 198 and 199). The methodological basis of the research was a set of general scientific and specific methods of analyzing the objective social and legislature reality in this branch of science, such as the methods of analysis, synthesis, classification and generalization, as well as the methods of formal logic. As a result of this study, in view of the "blanket" effect of dispositions of the criminal legislature, an interrelation was revealed between the changes in tax laws and related changes in the criminal legislation of Russia, in connection with the expansion of the limits of juridical protection by criminal laws due to the emergence of a new taxation. The conclusions of the article may be useful for law enforcement authorities in their investigations and hearings of relevant cases, as well as for students, postgraduate students and people interested in the issues of law.

Abstract: The subject of this research is the questions of criminal legal protection of cultural and archeological heritage of the Russian Federation. The research is conducted based on the analysis of the changes to the current Russian legislation on protection of the objects of cultural heritage and changes to the criminal legislation on protection of these objects made by the Federal Law #245-FZ from July 23, 2013. It examines the objective and subjective definitions of a crime provided by the article #2433 introduced into the Criminal Code of the Russian Federation. A review is given to the issues of implementation of criminal legislation and the law on the protection of cultural heritage based on the new changes stated above. The article analyzes the key relevant aspects of implementing the dispositions of the norms of criminal law on the responsibility of protection of cultural and archeological heritage. The conclusion made in this article can be useful for the law enforcement agencies in investigation and review of criminal cases pertaining to this category, students, post-graduate students, as well as all who are interested in the issues of jurisprudence.

Abstract: The article describes the peculiarities of the existing legal regulation and enforcement practice in the legislation on compulsory civil liability insurance of vehicles owners application in the Russian Federation. The study focuses on the issues of judicial practice, the peculiarities of consideration of cases by the courts of the relevant category, gives the statutory parameters of the jurisdiction differentiation in appropriate cases and the ways of insurance compensation which are legally established and can be granted to the aggrieved party; the author reveals the role and importance of liability insurance. The methodology of the research is based on a set of general scientific and special methods of objective socio-legal reality cognition in the studied field: the methods of analysis, synthesis, generalization and systematization, the formal logical method. The article examines and analyzes the key aspects of regulations of the current legislation on compulsory liability insurance of vehicles owners. The conclusions of this paper can be used by law enforcement bodies for investigation of the cases of the relevant category, judges, students, graduate students, and all those interested in jurisprudence.

Abstract: The article considers the criminal responsibility of persons guilty of bad repair services provision and malfunctioning vehicles launching, and responsible for the technical condition of these vehicles and transport equipment. The author pays attention to the peculiarities of judicial practice of application of the existing legislation provisions in this sphere, and to the elucidations of the highest judicial bodies which help to unify the judicial practice. The methodology of the research is based on the set of general scientific and special methods: the methods of analysis, synthesis, systematization and generalization, the formal-logical method. The author defines the peculiarities of use of the existing legislation containing the legal norms devoted to the provision of the observation of rules in the sphere of repair services and launching of vehicles and the establishing of responsibility for their violation. The conclusions of the study can be used by law-enforcement bodies, students, post-graduates and those interested in jurisprudence. 

Abstract: The subject of this research is the questions of criminal legal protection of cultural and archeological heritage of the Russian Federation. The research is conducted based on the analysis of the changes to the current Russian legislation on protection of the objects of cultural heritage and changes to the criminal legislation on protection of these objects made by the Federal Law #245-FZ from July 23, 2013. It examines the objective and subjective definitions of a crime provided by the article #2433 introduced into the Criminal Code of the Russian Federation. A review is given to the issues of implementation of criminal legislation and the law on the protection of cultural heritage based on the new changes stated above. The article analyzes the key relevant aspects of implementing the dispositions of the norms of criminal law on the responsibility of protection of cultural and archeological heritage. The conclusion made in this article can be useful for the law enforcement agencies in investigation and review of criminal cases pertaining to this category, students, post-graduate students, as well as all who are interested in the issues of jurisprudence.

Abstract: This article reviews the legal principles of the organization and activities of the Eurasian Economic Union, the key positions of the Agreement on the European Economic Area that regulate the issues of the foreign trade, macroeconomic, and currency policies, as well as the relations in the area of energy, taxation, intellectual property, and work migration. This work also examines the authorities of the European Economic Union, hierarchy of the normative legal sources that regulate the work of the Union depending on their legal power, as well as underlines the specifics of the structuring and functionality of the key directions of economic work in relation to the ratification of the member states of the Agreement on the European Economic Area. The most important aspects of implementations of dispositions of norms of the Agreement are being analyzed. The conclusions of this article can be useful to the law enforcement agencies, students, post-graduate students, and all persons interested in the questions of jurisprudence.  

Abstract: Abstract. The tax security is an essential element ensuring the effectiveness of any economic system. At present, Russia and many foreign countries have signed numerous international agreements to jointly cope with tax crime. The national Russian legislation in countering tax evasion is constantly evolving and improving. The legal norm of tax and criminal laws is intended to combat property tax avoidance. The article examines some features of recent legislative developments in the tax field. In particular, it analyzes some aspects of occurrence and execution of the tax obligations regarding individuals’ property tax. Due to the of the blanket nature of norm disposition in the criminal law on the protection of Russian tax law, the content of this norm is improving in line with the development of tax legislation towards establishing rules protected by the criminal law in order to ensure a proper payment of the individuals’ property tax. The article reviews recent developments in the field. The methodological basis of the study includes a set of scientific and special methods of understanding the objective social and legal reality in the investigated area: analysis, synthesis, systematization and generalization, formal-logical method. The article examines the characteristics of the "blanket" disposition of the norm of Russian criminal legislation on liability for tax crimes, namely for individuals’ property tax evasion. The study points to some indicators underpinning this type of crime. The investigation into existing criminal and tax laws as well as enforcement practice leads to the conclusion that there is a need to further improve some rules governing the process of protection of individuals’ property tax by the criminal law. In conclusion, the author suggests areas in which counteraction to the tax crime should be strengthened.

Abstract: The existing Russian legislation provides the mechanisms of protection of citizens' rights of implementation by the officials of adjudications, delivered in favour of those citizens, aimed at securing of their rights and interests, within reasonable time. The article is devoted to the legal mechanisms of such securing, the questions of making answer for the violation of the right of adjudication implementation within reasonable time, for the officials obstruction of this implementation. The article considers the questions of criminal liability for the crime mentioned, the objective and subjective corpus delicity indications. The methodological base of the research is the complex of general and specific scientific methods of the objective social and legal reality understanding in the area studied: analysis, synthesis, systematization and generalization, formal logical method. The article studies the most important aspects of application of the existing Russian legislation norms directed to the provision of citizens' rights of timely implementation of adjudications devoted to their rights protection. The article analyses the norm of the criminal law containing the responsibility for the violation of the requirement. The conclusions of the article can be helpful for the law enforcement bodies during investigation of cases of a respective category, for students, postgraduates, and everyone interested in jurisprudence. 

Abstract: This article is devoted to the research into the currently effective version of the legislative regulation of the legal protection provided for banking operations taking into consideration the amendments made to laws and regulations which have come into force. In this article, the author considers in detail the functions of lending institutions a relates to performing banking operations, lists the limitations and restrictions effective when carrying out trading operations, exemptions from the general rule, the author also describes the penalties imposed for the violation of the above prohibitions. The article describes in detail the specific features of the administrative and criminal responsibility of the officers working in such lending institutions and committing violations of the banking law. Methodologically, the article is based on the combination of the general scientific and special methods of research of the objective social and legal reality in the area being studied: the methods of analysis, synthesis, systematization and generalization, as well as the formal logic method. The article examines and analyses the most important aspects of using the dispositions of the legal rules on responsibility in banking. During this research, the author provided the lit of violations of banking discipline resulting in criminal or administrative responsibility. The conclusion made in this article may be useful for the law enforcement agencies when investigating cases of the relevant category, judges, undergraduate and graduate students, and all those interested in jurisprudence.

Abstract: The current Russian legislation provides for particular procedures of auditing activities, contains requirements for the effectiveness of these activities and legal mechanisms to ensure their efficiency as well as various types of legal liability for breach of these requirements. The article discusses the specified requirements, in particular bringing the offenders who have committed breach of existing auditing procedure to various types of legal liability; the sanctions of the Criminal Code of the Russian Federation criminalizing the most dangerous to society violations of the law on auditing; the issues of bringing guilty persons to disciplinary and administrative responsibility. The methodological basis of the study includes a set of scientific and special methods of understanding the objective social and legal reality in the investigated area: analysis, synthesis, systematization and generalization, formal logical, statistical and sociological methods. The article studies and analyzes the most important aspects of dispositions of applicable Russian legislation on sanctions in the field of auditing. Also, the study analyzes the current enforcement practices. The findings of the study may be useful to law enforcement authorities when investigating and handling cases of the respective category as well as to students, graduate students, and all those who are interested in jurisprudence.

Abstract: The Russian urban planning legislation at large involves a system of safety requirements which must be observed during all stages of architectural and construction planning. Failure to comply which brought on the consequences listed in criminal Law results in criminal liability, as per article 216 of Russian Criminal Code. This article is dedicated to the study of procedure for construction planning, as basic safety requirement, the harm that results in criminal liability and the defining traits of the said liability, as well as the procedure for repaying damages as part of a civil suit within a criminal case. The methodological basis of this article is the multitude of general scientific and specific methods for studying the objective social and legal reality, within the scope of the study: the methods of analysis, synthesis, systematization and generalization, formal and logic methods. This article examines and analyzes the major aspects of construction planning liability legal norm application. The conclusions in this article may be found useful by public authorities which deal with such cases, as well as students, post-graduates, and anyone interested in Jurisprudence.

Abstract: Public-private partnership is a form of cooperation between the governmental authorities, local authorities and economic actors (business entities) aimed at achieving socially important results in the form of enabling the functioning of the most important sectors of public life (supplying products, constructing infrastructure and other facilities, performing other work and providing other services). The importance of the public-private partnership has become especially important in the situation when the government supports various forms of economic activities, development of competition and ensuring the competitiveness of Russian goods manufacturers. This article describes the possible directions of improvement of the currently effective laws and regulations on public-private partnership performance of which may activate this line of operation of public-law ad private-law subjects of economy. The methodological miss for this research is the combination of general scientific and special methods of research into the social and legal reality in the area under study: analysis, synthesis, systematization and generalization, formal logic methods. The article examines and analyses the most important aspects of the public-private partnership, purposes, objectives, directions of ensuring the high performance and efficiency of the development of this form of cooperation. During this research, on the basis of the analysis of the law application practice, the authors identified possible directions of improving the legal regulation of the institute of public-private partnership.

Abstract: The problem of socially dangerous entrenchments criminalization criteria is very urgent for the modern penal science and lawmaking. The development of penal lawmaking conceptual base is of a big importance for the international community, as it determines combating crime effectiveness. As the criteria of criminalization, the author considers theoretical substantiation of social danger of particular actions, which are based on the analysis of law enforcement activity, including the investigative practice. This article considers the existing international standards of the entrenchments on the citizens’ rights criminalization, which determine the grounds of the existing conceptual base of combating crime. The methodology of the research includes the complex of the general scientific and the special methods of the objective social and legal reality understanding in the area of the research: the methods of analysis, synthesis, systematization and generalization, the formal logical method, the statistical and sociological methods. The article studies and analyzes the theoretical and practical grounds, the Russian and international standards of socially dangerous entrenchments criminalization. The findings of the research can be used by the law enforcement bodies, possessing the right of law making initiative, by students, postgraduates, and others interested in jurisprudence. 

Abstract: During the whole period of while the post-soviet taxation system has existed in the Russian Federation (which results in significant tax income from the business operations of commercial business entities), the question of preliminary analysis by business entities of tax risks has become especially important. The taxpayer seeks to determine the tax base as precisely as possible, especially if it is anticipating carrying out complex transactions, purchase of assets or reorganization of business. In order to provide information help and support for the taxpayers in relation to the correct calculation and timely payment of taxes into the budget of the Russian Federation, the institute of tax monitoring has been introduced on the legislative level. The methodological basis of this research is the combination of general scientific and specific methods of research into the objective social and legal reality in the area under study: methods of analysis, synthesis, systematization and generalization, formal logic. The article examines and analysis the most important aspects of application of the legislative rules of the Russian Federation related to tax monitoring.
During the research process, based on the analysis of law, the conditions for entering into the tax monitoring agreement and the positive role and function of such agreement in the operation of a business entity were defined. The conclusions made in this article may be useful for law enforcement authorities, undergraduate and graduate students, and for all those interested in jurisprudence, tax consultancy and tax administration.

Abstract: Tax crime is one of the main threats to economic security in Russia. Insufficient tax revenues make it difficult for a state institution to perform the socially important functions these revenues are supposed to be used for. Therefore at the present stage of the development of the Russian state, efficient prevention of tax crime is becominng especially important. For this purpose, an important prerequisite for efficient tax pevention is the determination and elimination of the main social and political determinants of tax crime. This is the topic the present research article is devoted to. 

Abstract: The article is devoted to the studies of specific features of the modern criminal law policy of the Russian Federation and the key directions for its improvement. It is noted in the article, that the criminal law policy of the state should be formed with due consideration for the scientific recommendation, and it should be based upon the theoretical positions of scientists, especially those specializing in forensic studies. The modern condition of the Russian criminal law policy has many specific features, which are not typical for the previous stages of development of the Russian science of criminal law. One of such specific features is a complicated multi-faceted character of the state anti-criminal policy, which was formed as a reaction to the evolution of crime.  The strengthening of the social element of the modern legal policy, development of sciences (both humanitarian and technical), which allow to uncover the traces of crime may provide due response to the modern crime.  The article includes the conclusion that the modern criminal law policy is a complex multi-aspect activity of the state bodies, which is aimed upon solution of the criminal law goals on protection of individuals, society and state from the criminal encroachments.

Abstract: The article is devoted to the studies of specific features of the modern criminal law policy of the Russian Federation and the key directions for its improvement. It is noted in the article, that the criminal law policy of the state should be formed with due consideration for the scientific recommendation, and it should be based upon the theoretical positions of scientists, especially those specializing in forensic studies. The modern condition of the Russian criminal law policy has many specific features, which are not typical for the previous stages of development of the Russian science of criminal law. One of such specific features is a complicated multi-faceted character of the state anti-criminal policy, which was formed as a reaction to the evolution of crime.  The strengthening of the social element of the modern legal policy, development of sciences (both humanitarian and technical), which allow to uncover the traces of crime may provide due response to the modern crime.  The article includes the conclusion that the modern criminal law policy is a complex multi-aspect activity of the state bodies, which is aimed upon solution of the criminal law goals on protection of individuals, society and state from the criminal encroachments.

Abstract: Prevention of tax crime has always played an important role in the development of the Russian government. At the same time, prevention of tax crime had some specific features during the period of the Soviet Union. This is the issue the present article is devoted to. 

Abstract: Tax crime is one of the main economic threats for modern Russia. At the same time, tax crime has a high level of latency which requires more efficient methods for determination of tax crime. The present article is devoted to the description of main characteristics of tax crime and parameters of overcoming the latter.