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.

Keywords: audit, private auditor, auditing company, audit contract, employment contract, audited entity, accounting (financial) statements, production activities, financial activities, audit report

Abstract: The article discusses the necessity and urgency of improving the legal norms governing the activities of the Federal Bailiff Service (FBS) being the only authorized body of the executive branch performing the enforcement of court decisions. Thus, one of the priorities of the Russian FBS is to replenish Russia's consolidated budget by debt enforcement of taxes and duties, administrative fines, execution fees. One of the strategic objectives is transition to enforcement in electronic form. To solve it, the Russian FBS should ensure the legal value of paperless electronic interaction with public authorities. The legal analysis of formulated proposals on legal regulation of information interaction between the Federal Bailiff Service and other bodies of executive power has been applied as a research method. It is concluded that the development of legislation on the exchange of electronic information on enforcement proceedings between federal state authorities of the Russian Federation is one of the priority activities. Eventually, it would not only improve the enforcement of judicial decisions, but also increase the revenues in the federal budget.  

Keywords: Federal Service, Federal Law, execution proceedings, enforcement, interdepartmental interaction, information, federal budget, monetary recovery, information legislation, bailiff

Abstract: The effectiveness of the commercial organization depends on the correct pricing of sold products. The price in the market economy is one of the main factors determining the level of profitability. Therefore, the pricing should be well planned and justified. The subject of study is the process of pricing policy-making based on optimal pricing methods. The objective of the study is identification of pricing policy of the economic entity and development of recommendations to improve the pricing control mechanism at the investigated company. The study uses the following methods: monographic research, structure and dynamics analysis, expert estimates, survey, economic analysis as well as methods of statistical and econometric analysis and mathematical method. The analysis of the current system of pricing has been performed. Based on the identified features, the author recommends to apply the most appropriate methods for calculating the price of a certain type of product made by the investigated company. The study has set minimum and maximum acceptable prices that will allow to assess the possibility of making a profit based on the demand for the product, product quality, product perceived value by the consumer and production costs.    

Keywords: prime cost, price, pricing methods, efficiency of economic activities, financial policy, break-even production, profot or loss, pricing policy, competitive advantages, cost recovery mechanism

Abstract: The study examines the regularities related to the movement of goods across the customs border. It is noted that the customs laws (the Customs Code of the Customs Union (CU TC) and the Federal Law of 21 May 2010 "On Customs Regulation in the Russian Federation") unreasonably omitted the term "customs regime". The study points out that one of the results of the customs legislation reform is the transition from customs regimes to customs procedures. The research methods - comparative legal and historical and legal – have permitted the author to come to the following conclusions: the omission of the term "customs regime" from the customs legislation of the Russian Federation appears to be erroneous; the definition of "customs procedure" in subparagraph 26, paragraph 1, Art. 4 C CU TC is not perfect because this notion is actually identified with the legal institution; it is reasonable to retain continuity of the Federal Law of 19 November 2010 "On Customs Regulation in the Russian Federation" with the previous Customs Code of the Russian Federation dated April 25, 2003, as for the use of the term "customs regime" as well as the classification of customs procedures. The author interprets “the customs regime” a set of interconnected customs operations stipulated by customs legislation which are needed to determine a specific legal status of the movement of goods through the customs border.  

Keywords: customs regime, Russian Federation , customs procedure, Customs Code of the Russian Federation, classification of customs regimes, decodification, Customs Code, types of customs procedures, Federal Law, Customs Union

Abstract: The Federal Law № 219-FL "On Amendments to the Federal Law "On Environmental Protection" and some legislative acts of the Russian Federation" passed July 21, 2014 provide for a radical reform of a number of the most important institutions of environmental law including charges for negative impact on the environment. The paper analyzes new provisions of the basic environmental law. Attention is focused on such issues as changes in the list of paid negative impacts; identification of persons obliged to pay charges; regulation of payment rates; the use of multiplying coefficients; accounting for the costs of activities on the environment protection; responsibility for untimely or incomplete payment of fines. The study uses general and special research methods, namely dialectical, formal and logical, formal and legal as well as comparative legal methods. The analysis has led to the conclusion that most problems in the legal environmental regulation have been eliminated. At the same time the study reveals some gaps and inconsistencies in norms of the new law. The author raises the question of vague legislative wording, in particular regarding the identification of persons who are obliged to pay charges for the negative impact on the environment. Also, the author notes the incorrect use of the terms in the regulations of multiplying coefficients.    

Keywords: environment protection, negative impact, charges, payers, encouraging environmental activities, environmental legislation, non-tax payments, environment, negatively impacted objects, fee