The article deals with the definition of risk, risk origin theory, and methodological approaches to the concept of legal risk, as well as studies the completeness and quality of legislative statement of the risk-oriented approach to economy management in the Russian legislation. Risk management develops in two directions. The first direction includes measures on mitigating and preventing risks at the level of corporations. The main actors of the process are risk managers. The second direction is related to the development of public law risk management. This process is initiated by public authorities engaged in enacting standards and recommendations aimed at mitigating and preventing risks in public administration. The authors concluded that the two directions are mostly independent from each other and justified the need for synchronizing the public and private principles of risk management in order to improve its efficiency. Methodologically, the paper is based on the current advances in the theory of knowledge. The general philosophical analysis, methodology of systemic analysis, expert analysis, event-based analysis, conventional legal methods (the methods of formal and comparative logical analysis), as well as structural analysis and simulation were used within the framework of the research.
The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of controversial situations regarding double taxation are revealed. The general analysis of the basic concepts of legal regulation using Russian and foreign sources regarding restrictions on the exercise of taxpayer rights under double taxation avoidance agreements, principles and mechanisms in national legislation is carried out. Because of studying the terms of individual agreements on avoidance of double taxation to test the admissibility of applying national legislation, significant differences in the approaches of different countries and examples of law enforcement based on judicial practice are analyzed. The novelty of the article is the justification of the necessity of establishing the basic principles upon restricting taxpayer rights under double taxation avoidance agreements in national legislation. The practical significance of the work lies in identifying the role of mutual agreement procedures between the competent authorities of the contracting parties under double taxation avoidance agreements, as well as in stating recommendations on the practical application of the rules regarding the limitation of taxpayer rights under double taxation avoidance agreements. System analysis, expert analysis, event analysis, traditionally legal methods (formal and logical, comparative legal), structural analysis, and modeling research methods are used.
One of the key problems in the state of the Russian energy sector is the creation of effective energysaving technologies for both organizations and ordinary consumers. The forecast of scientific and technological development of the Russian Federation for the period until 2030, approved by the Government of the Russian Federation, mentions low volumes of energy saving in the sphere of final consumption as one of the threats to Russia’s economic development. In 2009, the Federal Law No. 261FZ “On Energy Saving and Increasing Energy Efficiency” was adopted. The corresponding Resolution of the Government of the Russian Federation No. 961 of September 20, 2014 prescribes the creation of a database on the most effective technologies used in apartment houses, administrative and public buildings. Federal Law No. 184FZ of December 27, 2002 (as amended on July 29, 2017) “On Technical Regulation” establishes an imperative order, according to which technical and legal regulation in the field of application of energy efficiency requirements, requirements for lighting devices, electric lamps, used for lighting purposes, should be implemented at the level of the federal law approving the relevant normative legal act. However, as of today this federal law has not been adopted. The technical and legal regulation of lighting products is carried out fragmentarily, at the level of national standards. The adoption of a federal law that establishes a technical regulation for lighting products will effectively respond to the challenge outlined in Presidential Decree No. 208 of May 13, 2017 “On the Strategy for Economic Security of the Russian Federation for the Period until 2030” regarding the development of energysaving technologies and reducing the material consumption.
The monograph examines the subject of administrative law, reveals the system of administrative law, draws attention to the problems of positive administrative law, as well as the essence of police law. Some actual problems of administrative and police activity are revealed. It may be of interest to scientific and pedagogical workers, as well as used in the educational and scientific activities of legal educational organizations.
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