Abstract: The article is devoted to the analysis of the possibility of public control over on-site tax audits. The activities of the tax authorities in Russia directly affect the rights, freedoms and legitimate interests of all individuals and legal entities. The problems of organizing and implementing public control measures in relation to the specified activities of federal executive authorities are of great interest and importance, especially in terms of on-site tax audits, during which representatives of the Federal Tax Service carry out within the premises of taxpayer various actions in order to monitor compliance a taxpayer with the legislation on taxes and fees. However, public control over this type of activity of federal executive authorities is fraught with numerous problems, among which one can highlight, for example: the lack of consolidation of this institution of civil society in the Constitution of the country; the lack of detail in the process of public control in the Tax Code of the Russian Federation, including in relation to on-site tax audits; the specifics of the formation of public councils under the Federal Tax Service of Russia and its territorial divisions, in which we question the independence of their members from these authorities. In addition, these problems include: the lack of elaboration of legislation, as well as educational and scientific literature of a system of specific forms, methods, principles and types of public control measures in relation to on-site tax audits; weak use of foreign experience of civil society control in relation to tax authorities, including using modern digital technology. The article develops and substantiates a system of measures to resolve these problems, including by: incorporating this institution into the country's Constitution and tax legislation; developing and implementing specific forms, methods, principles and types of public control measures in relation to on-site tax audits based on positive foreign experience in this area and using modern technologies.

Keywords: desk, on-site, tax audit, democracy, problem, Russian Federation, tax control, public control, participation, audit

Abstract: The object of this research is the expected positive and negative effects resulting from use of blockchain technology in operations of budgetary allocations. This paper analyzes the stance of Russian research on the question of need for improving the information and technological component of the budgetary process in order to ensure adherence to the principle of transparency of budgets, as well as improvements to the tools of auditing and evaluating the efficiency of budget spending in the Russian Federation. The author explores the foreign experience of practical implementation of blockchain technology into budgetary procedures. The main conclusion of the conducted research consists in substantiation of the prospects of implementing blockchain technology into the process of state (municipal) procurement, as well as process of completing a transaction involving inter-budgetary transfers, subsidies and budget investments. A blockchain model is proposed, which can be allowable as a technological platform in the aforementioned spheres of budgetary relations. The author describes the expected positive effects from use of blockchain functions and its built-in smart contracts within the indicated spheres of budgetary relations.

Keywords: state procurements, budget transparency, budget expenses, budget, smart contracts, blockchain, Distributed ledger technology, intergovernmental transfers, subsidies, budget investments

Abstract: The analysis of foreign rock music in the domestic concept of recording the example of the best examples of records issued in the Soviet period «The Melody Firm», and «first wave» CDs in the 1990’s. The author proceeds from the fact that Filofoniya (collection of recorded music) is an important element of audiovisual culture, consumer version of the phonographic products. In this article shown as phonographic products with recordings of the best representatives of foreign rock music (and not the least illegal!) Formed in the Soviet, and then – in Russian, the special socio-cultural stratum of society with their specific rules and traditions. Methodological priorities are the comparative-historical methodology of musicology and theory of social communications. In the study of individual features in the article used a structured approach, descriptive method, hierarchical and faceted classification methods, the method of terminologic, logical-conceptual methods and motivic analysis. The novelty of this study lies in the fact that as a result of generalization of quantitative and qualitative indicators released in the Soviet Union Western carriers with recordings of rock music for the first time comprehensively substantiated the thesis of a clash of two cultures – the phonographic and philophonic, happened in the Soviet-Russian sector of the global musical space. A number of positions reviewed by the author, many enhanced with new fact-finding. As a result, the main result of the study is to identify the patterns of development of the recording of rock music on the stages of production and consumption of media products in the phonographic period from early 1970’s until the end of the 1990’s.

Keywords: bootleg DVDs, label, audio recording, series, The Melody Firm, rock group, CD (Compact Disk), flexible plate, minion, giant disk

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