Abstract: The research investigates integrated environmental legal categories as a factor to optimize public administration. Environmental relations should occupy an important place among the factors optimizing public administration. In fact, they represent a very complex symbiosis reflecting closely intertwined interests of different social groups, communities and society as a whole. The environmental law has developed specific scientific and methodological categorical apparatus which from the authors’ point of view can be successfully adapted in conditions of systemic transformation of management processes in Russian society. In order to assess the impact of environmental categories on economic relations, the authors use the method of system analysis. The authors conclude that the conceptual categories of "ecologization", "ecological interest" and "ecological compromise" are dualistic in nature i.e. they combine formal legal and prudential components and can, therefore, act as specific regulators of social relations in social economic sphere of public administration.  

Keywords: environmental compromise, environmental interest, ecologization, ecological function of the state, tconcept of sustainable development, environmental relations, management processes, public administration, environmental agreement, environmental risks

Abstract: The subject of the study is constitutional and legal status of the Bank Russia which is investigated as to its potential of the government's anti-crisis policy implementation towards overcoming (minimizing) the crisis in the Russian economy in 2015. The main element in monetary relations in Russia is the banking system which main link is the central bank, but its constitutional and legal status is a topic for ongoing debate. The subject of research is analyzed from the perspective of the development of modern Russian constitutionalism and interrelation of economic and legal phenomena. To examine the status of the Bank of Russia, the study uses a set of research methods: dialectical method, particular social and legal studies, comparative law, systemic methods, etc. The study confirms the conclusion that the central bank is a public authority; this judgment is based on the analysis of the RF Constitution, federal laws, and acts of the Constitutional Court of the Russian Federation. A key feature of the constitutional and legal status of the Central Bank is the fact that the CB is a body dedicated to ensure the sustainability of national currency, especially when Russia faces serious economic trouble.

Keywords: act, law, economics, crisis, bank, Central Bank, Constitution, state, authority, status

Abstract: The growth of people’s well-being and higher living standards are impossible without further economic development which can be achieved only through investment. In present conditions, research in the field of investment performance management of business entities including their information support is of high relevance. In accounting, the concept of investment activities is applied to capital investments in their own fixed assets. Investment in assets of other companies is considered to be an object of financial activities. The present work considers the enterprise as an object of capital investment. Such an approach helps reveal the results of investment activities in the financial statements; separate external investment from inside investment and investment in other companies from financial activities; find sources to cover administration expenses and company’s financing; allocate the funds to maintaining capital. All these contributions will enhance the quality of accounting information on financial results in the context of company’s activities.  

Keywords: capital investment, maintaining of the capital, inside investment, income, spending, financial results, investment activity, financial investment, financial statements, assets

Abstract: The study discusses the organizational and legal as well as investment issues through the case study of the mineral resource complex of Russia. To improve the investment climate and country’s potential, the author puts forward the concept of the universal investment model designed to develop and implement public investment projects. The work provides a comprehensive financial and legal analysis of the investment model elements (innovation and institutional subsystem, credit and financial subsystem and subsystem for state support of investment activities). The paper gives the author’s definition of the investment model. The study uses general and specific methods of scientific knowledge (analysis, synthesis, deduction, analogy, generalization, comparative law as well as dialectical, formal-logical, formal and legal methods). It is concluded that extrapolating elements of the universal investment model on state investment projects results in a complex effect in the development of investment activities in the country. The suggested approach will allow developing and implementing long-term public investment projects, identify the priorities for the state projects and improve the efficiency of ongoing projects.  

Keywords: minerals extraction tax, Investment Development Agency, credit and financial subsystem, innovation and institutional subsystem, mineral resource sector, investment model, minerals, investment projects, state support, investment climate

Abstract: The study examines the notion of "interest" which is widespread in the Russian legislation and scientific publications. It notes that there are different interpretations of the concept of legal interest in law. The notion encompasses the interests of the individual, society and the state. The work focuses on their relationship and manifestation in the implementation of public spending. One of the main criteria which serves as a basis for public expenditure allocation is the nature of interest shown in the planning and implementation of socially important spending. The main method used in the study is a comparative analysis of different points of view on the concept of "interest" and its variants. The study conducted by the author comes to the conclusion that the mentioned examples attest to the relationship between public spending and public interest. The study proves that the public financial and legal interest is of complex nature, it may address the needs of society, state and social group at the same time.  

Keywords: regulatory management of spending, ibudget, public spending, public interest, state interest, private interest, public interest, interest, spending, municipal entities

Abstract: The subject of the study is the analysis of legal facts in the tax law entailing the occurrence of tax liability. The study notes that objects of taxation play a significant role in the taxation event. The author identifies and investigates the typical structure of investitive facts. The study examines the peculiarities of the occurrence of tax liability as well as the causes of the differences with respect to different types of taxes. The author singles out auxiliary-organizational tax liability which is designed to obtain reliable information about the objects of taxation to levy certain taxes. The applied methods include general methods (formal-logical and systematic methods, description, observation, comparison, analysis, synthesis, generalization, matching) as well as special legal methods: legal modeling and comparative law. The author concludes that tax liability always arises on the basis of investive facts consisting of the following elements: taxpayer registration; choice of tax regime (optional item); object of taxation. According to the range of potential taxpayers all taxes are divided into two categories: universal and special taxes.  

Keywords: taxation regime, tax accounting, object of taxation, tax liability, tax legal relations, tax, facts structure, investive fact, tax liability, deemed tax liability

Abstract: The paper offers a grounded judgment about the use of term "system of customs payments" in the narrow sense of the word. The study investigates regularities relating to customs payments. It notes that the customs payments represent a set of customs duties and customs fees, i.e. the system of customs payments must be seen in the narrow sense of the word. The list of customs payments is included in the Customs Code of the Customs Union and the Federal Law of 19 November 2010 "On Customs Regulation in the Russian Federation." The study applies a comparative legal method of investigation as well as analysis and synthesis. The author conclusions are as follows: customs payments represent a system including custom duties and customs fees; the customs payments classification is admissible. The novelty of the study resides in the use of systematic approach to the definition of "the system of customs payments". The author emphasizes that solely the customs legislation is the legal basis for the system of customs payments.

Keywords: import customs duties, customs payments, Customs Union, the Republic Kazakhstan, Republic of Belarus, Russian Federation, export customs duties, Customs Code, customs fees, customs law

Abstract: The study analyzes the experience accumulated during the active state regulation of the economy and increased government involvement in economic activities in the Weimar Republic in Germany (1919 - 1933 gg.), in particular legal regulation of reich taxes and other budget revenues. Special attention is paid to the relationship between financial powers of the various branches of government (executive and legislative), various bodies of executive power as well as various levels of governance in the federal structure of the German Empire. The study applies formal dogmatic method in combination with the use of neighbouring legal sciences: constitutional and financial law. It is concluded that in the early 20th century the taxes in Germany as the main form of budget revenues were governed by the constitutional and tax law. The legislator attempted to make the Constitution "flexible" and to this aim added financial rulemaking in management of various government payments.  

Keywords: economy, fiscal powers, Weimar Republic, legal regulation, allocation of authorities, finance department, special payments, reich taxes, government regulation, taxation