Abstract: The research subject is the current regulations of the Tax code of the Russian Federation, the federal law “On the Accounts Chamber of the Russian Federation”, the governmental decree “On the procedure of financial and budgetary control performed by the Federal Treasury”, the decree of the Treasury of the Russian Federation “On the establishment of the Standard of external government audit (control). General rules of control”, established by the decree of the board of the Accounts Chamber of the Russian Federation establishing the procedure of realization, formalization and appeal against non-regulatory acts. Legal acts, regulating financial control in the financial and budgetary sphere, don’t form the institution of appeal against non-regulatory acts as such. The research methodology is based on the modern achievements of epistemology. The author uses theoretical and general philosophical methods (dialectics, the system method, analysis, synthesis, analogy, deduction and modeling), and traditional methods of jurisprudence. The author concludes that the institution of appeal against non-regulatory acts hasn’t formed in the financial and budgetary sphere of financial control (unlike the situation in the tax sphere). This circumstance is determined by the fact that subjects, responsible for financial control in the financial and budgetary sphere, adopt standards regulating the process of performing financial control and financial audit. The institution of appeal against non-regulatory acts is formulated in the Tax Code ensuring the necessary level of protection of the officials of the controlled objects. Consequently, it is necessary to adopt the Federal Law “On financial control” which should formalize the institution of appeal against the results of financial control guaranteeing the protection of the officials of the controlled objects during control activities. 

Keywords: Taxation, Financial-budgetary sphere, non-regulatory acts, Financial audit, Financial control, control, in-office audit, on-site audit, monitoring, appeal

Abstract: The research subject is the peculiarities of government control in the labour sphere in the companies of the residents of the free port of Vladivostok. The specificity of the legal regime of the free port of Vladivostok, characterized by decreasing the redundant control of the government bodies and the possibility of employing migrants without quotas and limitations, defines the risk of employer’s abuses in the labour sphere. The purpose of the research is to define contradictions in the international regulation of the activities of labour inspections and the legislation on the free port of Vladivostok, and to develop their solutions. To acquire the most reliable scientific results, the author uses general scientific methods (system-structural, formal-logical and hermeneutical) and specific legal methods (comparative-legal and formal-legal). These methods are used as a complex. The author concludes that the legislation about the free port of Vladivostok doesn’t conform to international obligations of the Russian Federation in the sphere of control over labour inspections. The revealed contradictions can hamper the performance of its functions by a labour inspection in the companies of the residents of the free port of Vladivostok. The author offers two ways two solve this problem. In the first case it is necessary to make changes in the corresponding subordinate acts. Otherwise, law enforcing subjects should ignore the provisions of the legislation on the free port of Vladivostok contradicting the Labour Inspection Convention. 

Keywords: International Labour Organisation, special economic zone, migration, labour inspection, free port of Vladivostok, government control, employer, resident, inspection, international obligations

Abstract: The research object is the set of legal relations occurring in the process of using and functioning of new legal instruments of regulation of economic relations via a special administrative and legal regime on the territory of the Republic of Crimea and the federal city of Sevastopol. The research subject is the system of statutory instruments regulating the mechanism if introduction and using of a special administrative and legal regime of a free economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol, and regulating the state control over its implementation. The author uses comparative-legal analysis to estimate different legislative provisions and scientific and methodological aids in the process of studying the specificity of special administrative and legal regimes of economic activity. Based on the assumption that the legislation, regulating economic relations, should promote economic growth and structural transformation of the Russian economy, the author analyzes and systematizes the new legal instruments guaranteeing effective realization of regional and national policy in the business sphere in the regions of their using. The author demonstrates that the measures of regulation of a special legal regime in the Republic of Crimea and the federal city of Sevastopol serve as the key auxiliary instrument necessary for the formation of the economic space of the created free economic zone and oriented to the attraction of foreign investments. 

Keywords: sea port, resident, foreign citizens, customs control, tax control, privileges and preferences, investment policy statement, participant of a free economic zone, special legal regime, free economic zone

Abstract: The research subject is the legal norms and the materials of law-enforcement practice in the sphere of tuberculosis diagnosing in the Russian Federation. The research object is legal relations occurring in the sphere of tuberculosis prevention in the Russian Federation. The author considers various aspects of Mantoux testing. Special attention is given to the form and content of a phthisiologist’s opinion serving as a permission for a child to attend an organization for children, if tuberculosis diagnosing hasn’t been carried out. The research methodology is based on general scientific and specific research methods including formal-legal, analytical, and the method of system analysis. The scientific novelty of the study consists in the author’s conclusions. Based on the analysis of the current regulatory framework and materials of judicial practice, the author finds out that is tuberculosis diagnosing hasn’t been carried out, medical TB institutions, upon a request from parents or legal representatives of a child, are obliged to issue medical opinion running that the child doesn’t have TB, if there’s no other evidence of this disease. 

Keywords: children's organizations, examination, opinion, prevention, tuberculosis diagnosing, tuberculosis, deprivation, responsibility, judgment, appeal

Abstract: The article studies the problems of lawmaking performed by the local authorities in Crimea after its reunification with Russia. The authors emphasize that the improvement of municipal lawmaking in the Republic of Crimea has particular specificity connected with adoption of new statutory instruments, which have a dual purpose: to formalize the previously formed social relations, their structuring and systematizing with the newly emerging objective social relations and processes. The authors use the methods of synthesis, comparison, the formal-legal method; the authors study the problems of lawmaking, performed by the Crimean local authorities, and their causes. The following problems seem to be important for the development of municipal lawmaking in Crimea: the lack of time for detailed analysis of the current legislation in the process of elaboration of municipal legal acts; insufficient awareness of the population about the activities of local authorities, for example, the lack of preliminary public discussion on municipal legal acts; shortcomings of legal mechanisms in the development of municipal acts (incorrect use of legislative terminology, compilation of federal and regional legislation, which leads to misinterpretation of legislation, large number of reference and blanket rules, etc.); low level of qualification of municipal officials. The authors offer the ways to improve municipal lawmaking. 

Keywords: municipal legislation, self-government, lawmaking, legal mechanism, legal defects, legal pattern, municipal statutory acts, municipal lawmaking, local issues, atypical law enforcement

Abstract: The topicality of the research issue consists, firstly, in the need to study the system and structure of administrative and legal regulation and management of subsoil use in the Islamic Republic of Iran; secondly, in the formation of a new direction of development of the administrative law science – administrative law of foreign countries; thirdly, in the use of Iranian models of legal regulation of subsoil use for the development of Russian legislative instruments; fourthly, in concretization of the activities of Iranian subsoil using organizations for the elaboration of interaction with Russian oil and gas companies; finally, in the need to define the participants of Iran’s oil activities and their functions for the detection of sectors of foreign participation and the possibility of Russia’s participation in Iran’s oil activities. The research subject is the legal regime of granting of the right to use mineral resources in Iran. The authors give special attention to the occurrence, changing and cessation of the legal status of the participants of oil activities. The authors analyze the subject composition of subsoil users on Iran’s territory and in waters, including trans-border deposits. The authors consider particular functions of each of the participants of oil activities and describe geographical areas of their oil activities. The article considers the structure of the key participants of Iran’s oil activities and a brief review of each oil and gas company. The research methodology is based on general scientific methods (dialectical, comparison, analysis synthesis, analogy, deduction, induction, etc.) and specific research methods (formal-logical, dogmatic, the method of interpretation of law, comparative-legal method, the method of state legal modeling, historical-legal method, system method, the method of forecast, etc.). The scientific novelty of the study consists, firstly, in the description of the model of normative regulation of subsoil use management in the Islamic Republic of Iran via the network of affiliated persons of the National Iranian Oil Company; secondly, in the publication of materials, which have been previously published only in Farsi, about the structure of Iranian oil and gas companies and the functions of their departments; thirdly, in the definition of the range of Iranian users of mineral resources for the purpose of including Russian entities after the lifting of international sanctions against Iran; fourthly, in forecasting the development of the Iranian model of subsoil use due to the influence of hydrocarbon extraction in this state on the formation of global oil and gas prices. Their level is used for currency earnest forecasting in the Russian budget. The authors come to the following conclusions: 1. The status of a participant of Iran’s oil activities in Iran is regulated by law and belongs to the National Iranian Oil Company; 2. Other entities acquire this status via concluding an Iranian oil contract with the National Iranian Oil Company; 3. The participants of Iran’s oil activities are the persons affiliated with the National Iranian Oil Company via oil contracts; 4. The Iranian Ministry of Petroleum is actually not a participant of oil activities, though the Iranian Parliament has adopted new legal norms, which vest it with the authorities to manage mineral resources, license and conclude oil contracts; 5. The National Iranian Oil Company and the affiliated companies are responsible for subsoil use management and subsoil use in Iran; 6. The participants of oil activities in Iran are divided into the residents of Iran and foreign legal entities; 7. The change of the status of the subsoil user of the residents is carried out in administrative order; 8. The change of the status of participants of oil activities of foreign legal entities, including investors, is regulated by the provisions of oil contracts; 9. Assignment of a contractual obligation by a foreign entity is not allowed without a consent of an ordering customer; 10. Cessation of the status of a participant of oil activities is performed by the consent of the parties to the oil contract or unilaterally in case the contractor infringes the contract if it is covered by the contract, or due to force majeure events covered by the contract; 11. The contractual system of subsoil use in Iran is gradually transforming into the administrative one. 

Keywords: Iranian Foreign Investment, Iranian Carbon Fields, Subsoil User Status Cessation, Subsoil User Status Changing, Subsoil User Status Occurrence, Iranian Petroleum Contracts, Iranian Oil Companies, Iranian Subsoil Use, Iranian Continental Shelf, trans-border Deposits