Abstract: Within the framework of this article, a comparative analysis of existing approaches to the use of artificial intelligence (AI) in the field of control and supervision of financial market participants in foreign countries and Russia is carried out. As part of the comparative analysis, basic problems were identified in the field of ensuring the accuracy of analytical tools used to detect facts of market manipulation and insider trading, theoretical and practical situations of using artificial intelligence in the supervisory activities of public and private financial institutions were considered, and additional compensatory legal measures were proposed to ensure effective integration of artificial intelligence and the use of AI for the purposes of financial supervision in Russia. The subject of the study is the features of legal relations that develop in the course of AI use in the framework of the supervision of financial activities. The object of the study are regulations, recommendations and other documents regulating the use of artificial intelligence for supervisory activities aimed at preventing manipulation of the financial market and insider trading, judicial practice, academic publications and analytical reports on the issues under study. The research methodology integrates a complex of modern philosophical, general scientific, special scientific methods of cognition, including dialectical, systemic, structural-functional, hermeneutical, comparative legal, formal legal (dogmatic), etc. Within the framework of this study, special emphasis is laid on the implementation of a comparative legal study of the areas of AI application in financial supervisory activities, the identification of common problems in the AI application by authorities and the development of common approaches. The measures proposed as a result of the study can be applied in the legislative and legal practice of relevant authorities implementing the integration of artificial intelligence into the sphere of public relations in Russia, including the field of control and supervision activities in the financial market.

Keywords: law enforcement practice, information law, administrative law, public law, safety AI, algorithmic trading, financial law, comparative legal research of AI, electronic person, artificial intelligence

Abstract: The research subject is the novels of the Administrative Procedure Rules of the Russian Federation, particularly, the proceedings on administrative cases on the creation of statutory charges and sanctions. This procedure hasn’t been introduced for general jurisdiction courts so far. The author considers the connection of such theoretical notions as “tax disputes” and “public-law disputes” with the practical aspects of such types of legal proceedings. The author notes the differences between the procedure of creation of statutory charges and sanctions in comparison with arbitration proceedings. The author points at the positive sides of the adoption of this chapter of the Administrative Procedure Rules for the law enforcement practice. The author applies such general scientific methods as dialectics, the historical method, analysis, synthesis, deduction and induction. The author also applies special scientific methods: the historical-legal, comparative-legal, system-structural method and system analysis. This study is the first to apply theoretical substantiation of terminology and branch systematization to this chapter of the Administrative Procedure Rules of the Russian Federation. The author compares the corresponding chapters of the Administrative Procedure Rules and the Arbitration Procedure Code; prognosticates the enforcement of judicial procedure of the creation of statutory charges and sanctions; concludes about the positive role of this rule. 

Keywords: statutory charges, Tax Code, public legal relations, tax disputes, Administrative Procedure Rules, administrative justice, administrative law, sanctions, charging, Arbitration Procedure Code

Abstract: The article is devoted to special order of calculation of excise, when dealing with export goods. The author studies subjects, who have a right to be free from excise, or to get reimbursement. The author also shows the excise exemption, when the goods are exported into the Republic of Belarus, analyses application of bank guarantee and bank pledgery, as well as excise reimbursement.

Keywords: Taxpayer, tax exemption, excise exemption, export of excise goods, pledgery, bank guarantee, term of bank guarantee, unproven fact of export.

Abstract: Tax control, as performed by competent bodies is important for the stable existence of state and society. Cameral tax control is an important and efficient form of tax control, and while performing it the tax bodies should base their activities upon law. In a jural state all the activities should be regulated and based on protection of human rights. Cameral tax inspection is a form of control, aimed to protect economic interests of the state (related to timely and complete calculation of taxes and levies), as well as to protect taxpayer from possible abuse by the tax bodies.

Keywords: Jurisprudence, cameral, control, tax, taxpayer, guarantee, control, calculation, violation, tax.

Abstract: Cameral tax inspection is the most efficient mean for prevention of offences and crimes against state and financial security, destruction of the state budget. Due to these activities, there are legal consequences between the state, which is represented by the tax body and the tax payer on the issues of timely and full payment of taxes and levies. The cameral tax checks establish timely and wide-spread control over activities of the tax payers. It is meant for prevention of tax offences and crimes at their early stages.

Keywords: Jurisprudence, cameral, inspection, tax, control, method, form, mutual, documentary, counter.

Abstract: In this article the author reviews the mechanism of legal regulation of activities of the largest taxpayer companies, specific features of their tax calculation and reporting, control over their activities. The article also casts light upon problems within the mechanism of control over the activities of largest taxpayers, and establishes the ways to overcome the problems.

Keywords: tax, taxpayer, economic interest, tax calculation, the unified state register of tax-payers, tax system, the largest taxpayer, the responsibility of taxpayers, tax control.

Abstract: В статье рассматривается понятие и функции налога, определяются функции налога, дается понятие налоговой обязанности, в статье представлены различные точки зрения относительно классификации функций налога. В статье осуществляется сопоставление налога с такой категорией финансового права как сбор.

Abstract: This article includes analysis of various concepts of protection of taxpayers’ rights, which are created in various foreign states. Based on evaluation of foreign experience in this sphere the author formulated the provisions for improvement of protection of taxpayers (physical persons) in the Russian Federation. This article supports the point of view that a tax (financial) court could be an effective force in the sphere of protection of taxpayers’ rights, that is why the author considers, that it is necessary to establish such courts in the Russian Federation.

Abstract: As the authors of this article point out, in spite of the seemingly simple provisions of legislation on use of check-out machinery, when dealing with cash, the decade of the commercial (arbitrazh) court practice shows that there’s enough controversy. At one time there was need not only for the explanations by the Supreme Arbitrazh Court of the Russian Federation, but also for the intervention by the Constitutional Court of the Russian Federation. Nevertheless, new problems keep appearing in application on the law on use on check-out machinery and administrative responsibility for its violations.

Abstract: It seems that while the discussion on forms and methods of control, including financial and tax control, lasts since the Soviet time, it remains topical and the new Tax Code and Budget Code of the Russian Federation, which provided for tax and financial control in more detail, failed to put the stop to the discussion on correlation between forms and methods of these types of control. This article includes author’s opinion on this issue.

Abstract: It is well-known, that the necessary prerequisite of the prevention of any crimes and offences is the study of causes and conditions, which facilitate them. This article by E.V. Tregubova is devoted to prohibitions, causes and conditions of tax offences…

Abstract: As the author of this article points out, while the institution of financial control is well-studied, the subjects of financial control within the system of Ministry of Internal Affairs of the Russian Federation are not sufficiently well evaluated. That is why there’s currently a need for the studies of financial control within the MIA system, such as this one.

Abstract: Currently the science lacks the unity of views on object and matter of the tax control. This article by A.S. Kormilitsyn is devoted to the topical problems of studies of the object and matter of the tax control, includes comparative analysis of various views on the subject.

Abstract: As the author of this article points out, the administrative legal contracts regulated the relationships, the subject of which goes beyond the borders of regulation of the private law. The government body has administrative powers only within the framework of the contract… This article is devoted to the place and role of administrative contracts in the system of government.