Категория «привилегия»: доктрина, законодательство, практика

Finding an optimal balance of public and private interests in taxation is a task that must be addressed by the state, which seeks not only to increase tax revenues to the budget, but also to create optimal tax conditions for business and production development. Therefore, the analysis of the problems of legal regulation of mineral extraction tax (MET) in the extraction of multi-component complex ores, including the determination of the item and rate of taxation, and the search for their optimal solutions is aimed at improving tax legislation in the context of tax reform. Purpose: to analyse the problems of legal regulation of MET payment for the extraction of multi-component complex ores, including in determining the item and rate of taxation. Methods: empirical methods of description, interpretation; theoretical methods of formal and dialectical logic; specific scientific methods: legal-dogmatic and interpretation of legal norms. Results: the study reveals that there is no definition of the concept of «multi-component complex ore» in the provisions of the legislation on taxes and levies, as well as in sectoral regulations, therefore, it cannot be considered that such an item of taxation is defined and established by the legislator. The letters received by the tax authority from the Federal Agency for Subsoil Use (Rosnedra) are not regulatory acts and cannot be used as a basis for the regulatory authorities’ conclusions during tax audits. The analysis of the law enforcement (judicial) practice since 2002, as well as certain provisions of regulatory legal acts show that polymetallic ores containing non-ferrous and/or precious metals have historically been qualified as complex multi-component ores. Therefore, the authors propose to amend the tax legislation, taking into account the additional characteristics of multi-component complex ores when they are mined.

Introduction: the article deals with the issues concerning the protection of the rights to digital content created with the use of artificial intelligence technology and neural networks. This topic is becoming increasingly important with the development of the technologies and the expansion of their application in various areas of life. The problems of protecting the rights and legitimate interests of developers have come to the fore in intellectual property law. With the help of intelligent systems, there can be created not only legally protectable content but also other data, relations about which are also subject to protection. In this regard, of particular importance are the issues concerning the standardization of requirements for procedures and means of storing big data used in the development, testing and operation of artificial intelligence systems, as well as the use of blockchain technology. Purpose: based on an analysis of Russian and foreign scientific sources, to form an idea of the areas of legal regulation and the prospects for the application of artificial intelligence technology from a legal perspective. Methods: empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic; special scientific methods (legal-dogmatic and the method of interpretation of legal norms). Results: analysis of the practice of using artificial intelligence systems has shown that today intelligent algorithms include a variety of technologies that are based on or related to intelligent systems, but not always fall under the concept of classical artificial intelligence. Strictly speaking, classic artificial intelligence is only one of the intelligent system technologies. The results created by autonomous artificial intelligence have features of works. At the same time, there are some issues of a public law nature that require resolution: obtaining consent to data processing from the subjects of this data, determining the legal personality of these persons, establishing legal liability in connection with the unfair use of data obtained for decision-making. Standardization in the sphere and application of blockchain technology could help in resolving these issues. Conclusions: in connection with the identified and constantly changing composition of high technologies that fall under the definition of artificial intelligence, there arise various issues, which can be divided into some groups. A number of issues of legal regulation in this area have already been resolved and are no longer of relevance for advanced legal science (legal personality of artificial intelligence technology); some issues can be resolved using existing legal mechanisms (analysis of personal data and other information in course of applying computational intelligence technology for decision-making); some other issues require new approaches from legal science (development of a sui generis legal regime for the results of artificial intelligence technology, provided that the original result is obtained).

Introduction: over the years, there have been made attempts to consider the category of legal silence in the framework of substantive and procedural law and to determine those legal consequences that arise in the absence or presence of silence. This article compares favorably with all previous developments in its breadth and fundamental nature of the research into the legal essence of silence from the point of view of admission of guilt and a claim in procedural law. Purpose: to carry out a historical and comparative analysis of silence on the basis of works of foreign and domestic proceduralists, both those of the pre-revolutionary period, Soviet procedural law and modern legal scholars. Due to the fact that there are different approaches regarding the admission of guilt and its consequences, the institution of admission of guilt within the traditions of the Anglo-Saxon and continental systems was investigated to understand their causes. Methods: empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic; special scientific methods such as legal-dogmatic and the method of interpretation of legal norms. Results: the historical and legal analysis of the sought category of procedural silence showed that in the Anglo-Saxon system admission of guilt by silence is treated with caution; however, it remains possible for it to be considered an acceptable way of resolving a dispute. In the continental system, direct admission of guilt (as evidence) is not credible, nor is it considered the only evidence of guilt. Conclusions: in Armenian procedural law, there is a tendency for the legislator to recognize the facts of silence. It follows from a number of norms that ‘not challenging the facts’ was given legal meaning, and a fact can be not disputed through taking no action aimed at challenging it, that is, by silence. The Russian legislator establishes different approaches to regulating the process of recognizing facts that are not subject to proof in civil and commercial proceedings in the context of silence. In the latter, the non-dispute by the party of the requirements or objections of the other party, as well as the absence of disagreement, which can be found from the meaning of other evidence, is interpreted as a tacit (indirect) recognition of the fact.

Introduction. Despite the fact that manipulative technologies for influencing social relations have now become extremely widespread, the study of legal goals and means manipulation as one of the main forms of manipulative influence on social processes remains outside the scope of research by representatives of both the general theory of state and law and branch legal sciences. According to the authors, this situation indicates that modern legal science in this regard clearly lags behind the needs of legal practice and is not able to offer a reasonable solution to very pressing problems associated with the large-scale and everyday manipulative use of legal instruments. Materials and methods. The authors of the presented article actively used both general scientific and specific scientific methods, among which we can highlight dialectical, systemic, formal legal, legal modeling, structural-functional, comparative legal, etc.The results of the study. As a result of the research, the authors of the article developed the basics of the concept of legal goals and means manipulation. In particular, the work outlined the author’s vision of the essence and specifics of legal goals manipulating, and studied the features of the manipulative use of both stimulating and restrictive legal means. Special attention was paid to the analysis of the technologies of legal goals and means manipulating, carried out on the basis of specific examples.Discussion and conclusion. The work substantiates the position according to which legal goals and means manipulation is understood as a form of lawful behavior carried out with the help of implicit tactics or strategy, which consists of setting or using legal goals, as well as of creating or using legal means in the interests of the subject of management (manipulator) contrary to the true needs and interests of the object controlled (manipulated). The point of view is defended according to which the challenges and threats that Russia is currently facing necessitate the creation of a state strategy to counter goals and means manipulation.

With the development of artificial intelligence, there are more and more technologies developed on its basis, including deepfake technology, which allows to create and modify audiovisual digital content in order to create the most realistic and believable images that are not true and do not exist in reality. Meanwhile, the purpose for which a deepfake is created may be legitimate or illegitimate. In any case, however, deepfakes undermine trust in information, since the likelihood that the image one sees on a device screen exists only in the electronic world increases exponentially. Purpose: to analyze the legal regulation of creating and using deepfakes, identify gaps, and find ways to make deepfakes safe. Methods: empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic; specific scientific methods: legal-dogmatic and interpretation of legal norms. Results: the article formulates proposals, the implementation of which will make it possible to exclude violations of the rights and legitimate interests of citiz ens when using deepfakes.

Due to the emergence of technological solutions that allow creating systems based on strong artificial intelligence (AI), and the high probability of developing super-strong AI in the near future, special презумпцию невиновности человека attention has recently been paid to the legal problems of regulating the interaction of humans and society with new intelligent agents. The purpose of the research is to analyze modern legal principles of interaction between humans and artificial intelligence, neural networks and intelligent robots, which are the necessary basis for forming modern legislation in this area in Russia and foreign countries. Methods: empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic are used. Special scientific methods are used: comparative-legal, legal-dogmatic. Results: the study allows us to determine a number of relevant legal principles of human interaction with AI as well as with robots and other objects of robotics, based on a comparative legal analysis of the current legislation. They are the principle of humanism; the principle of justice; the prohibition of discrimination when using AI, robots and objects of robotics; the presumption of human innocence; the principle of human innocence; the principle of respect for human dignity; the principle of confidentiality; the principle of disclosure of information on the development, production and use of robots and artificial intelligence; the principle of autonomy of will when using systems equipped with AI; the principle of the presumption of consent; the principle of informed consent to the use (impact) of systems equipped with AI.

The issues of legal regulation of legal and ethical principles of interaction between a person, society, and the state represented by state bodies are a necessary condition for guaranteeing constitutional norms that enshrine a person, his rights and freedoms as the highest value of the Russian Federation. AI, taking on the tasks of end-to-end and transparent state and municipal management based on Big data and using Artificial intelligence, is a special element in the emerging public relations, which we believe should be subject to the robot ethics and AI ethics, created like legal ethics. That is why the ethics of decision-making and actions of the AI itself, the ethics of those programmers who create algorithms that these systems use to operate and self-learn, the ethics of human interaction with cyberphysical and cognitive systems is a subject of legal regulation. Purpose: to analyze the current ethical principles of interaction between human and artificial intelligence, neural networks and smart robots, which are the basis for the formation of modern legislation in this area in the United States, Western Europe and East Asia. Methods: empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic. Specific scientific methods are used: comparative-legal, legal-dogmatic. Results: the study allows us to determine the essential features of human interaction ethics and ethics of AI software creators, professional ethics of AI system developers, and decision-making ethics based on a comparative legal analysis of existing ethical codes and other legal documents on the use and interaction with AI.

The subject. The issue of the modern value of theoretical and historical sciences is considered. It is proved that these sciences continue to be irreplaceable for the development of legal ideas, legal values, general legal dogma, fulfil a certain role as the basis of law-making and lawenforcement practice. The competence approach implemented in higher education should not lead to the reduction of theoretical and historical knowledge. At the same time, the assessment of modern research in the field of these sciences for their relevance and scientific novelty depends on the extent to which these studies actually contribute to the development of legal ideas (legal values) and general legal dogma applied in practice. The purpose of the article is to substantiate the importance of theoretical and historical sciences in the field of legal science as a whole at the current stage of its development. Methodology. The following methods were used: combination of dialectical method with the methods of formal logic, formal legal and comparative legal analysis.Main results. It seems that the question about the expediency of studying theoreticalhistorical sciences in the educational programmes for legal specialties should be answered affirmatively, as they remain relevant and practically applicable and will continue to be in the future. Despite the fact that today there is a controversial but widespread view stating that theoretical and historical sciences are no longer able to respond to the relevant challenges and have a significant disconnection with practical jurisprudence, lawyers nowadays still should be taught to think, to analyse legal acts and other legal information,

The sphere of justice has also been affected by the global trend of universal digitalization. In view of a threat facing the world in the form of the new coronavirus infection COVID-19, as well as restrictions on access to court buildings in 2020, the initiative to amend the procedural legislation is relevant and timely. These amendments concern equalizing the legal status of written documents and electronic documents, about the methods of notifying the persons involved in the case, about the use of systems that allow the court and the parties to participate in proceedings remotely, while observing all procedural norms. The article attempts to study the trends in the development of civil procedural legislation, guided by the draft law, which was submitted for discussion by the Ministry of Justice of the Russian Federation on October 19, 2020. Purpose: to analyze trends in the development of civil procedural legislation in the modern world. Methods: the author uses empirical methods of comparison, description, interpretation and theoretical methods of formal and dialectical logic. Special scientific methods are used: legal-dogmatic and the method of interpreting legal norms. Results: the analysis of the draft law reveals some positive and some controversial points that are subject to clarification and more detailed disclosure if it were adopted. The position of researchers studying the issues of informatization of justice is reflected, the prospects for the development of the judiciary in the field of further digitalization are indicated.

The paper analyzes the patient's legal status as a key figure in the provision of health services, identifies and qualifies his rights and obligations, reveals the specifics of some legal opportunities for consumers of health services. The purpose of the paper is a comprehensive analysis of the patient’s rights and obligations under the contract for the provision of medical services. Methods: the authors use empirical methods of comparison, description, interpretation and theoretical methods of formal and dialectical logic. Special scientific methods are used: legal-dogmatic and the method of interpreting legal norms. Results: the authors conclude that it is necessary to develop a clear and complete conceptual apparatus; they propose to expand and structure the list of rights by strengthening their informational component, to detail the set of patient's obligations, and to adjust the norms on the patient's voluntary informed consent to medical intervention. The role of insurers in the medical field in helping patients to realize their legal opportunities is highlighted.

The article explores the problems of the legislative regulation of the counteraction of extremism in the United Kingdom. This problem has become especially topical in Russia lately. It analyzes the current legislation, law enforcement practices and the government´s program to counter the different types of extremism. Author used abstract-logical, comparative-legal, formal-logical methods. Due to the lack of codified legislation legislative regulation is performed via a large number of statutes examined in the article. The author comes to the conclusion that there is no statutory definition of extremism in the UK. However its absence is made up for by law enforcement practice. The latter distinguishes several kinds of extremism: violent extremism, domestic extremism and hate crimes. This conclusion is confirmed by the analysis of case law. The author draws particular attention to hate crimes which, according to the British legislator, constitute any crimes committed against another person or his/her property and motivated by hostility to that person on the grounds of disability, race, religion, gender identity or sexual preferences. The article highlights the current tendency towards tightening the responsibility for such crimes.

The purpose of the article is to study the state of legal regulation of the right to freedom of thought and speech before the proclamation of independence of Ukraine. To this end, we have solved the following tasks: analyzed the historical aspects of the regulation of the right to freedom of thought and speech at the constitutional and other levels; revealed the essential characteristics of the right to freedom of thought and speech, regulated in the Soviet and post-Soviet period; took into account the domestic experience of constitutional and legal regulation of the right to freedom of thought and speech, its positive and negative trends and achievements in modern law-making practice of Ukraine in this area. The methodological basis of the article is the comparative-historical method. Along with it, philosophical and ideological methods are used, in particular, the dialectical and general scientific methods, namely: the logical method and its formal-logical methods, such as induction and deduction, analysis and synthesis, abstraction. Special scientific methods, such as comparative law, interpretation of legal norms, legal forecasting, legal modeling, systematic approach, etc., also proved to be appropriate. Scientific novelty. At various times and historical periods, humanity has sought to track the dynamics of freedom of thought and speech, from Soviet censorship, restrictions and prohibitions to modern democratic development, diversity, protection of constitutional rights and freedoms of man and citizen in accordance with existing international legal standards. At the same time, the forms and guarantees of realization and protection of the right to freedom of thought and speech, its real freedom, as well as the responsibility for their violation depend on the activity of public authorities and corresponding normative regulation of the right to freedom of thought and speech. Past experience allows us to identify and take into account both negative and positive aspects, the need to increase legal culture and legal awareness, to improve existing regulations in this area at the present stage of state formation. Conclusions. Based on the analysis of different stages of development of legal regulation of the right to freedom of thought and speech in Ukraine (Ukrainian SSR) in the XX century, the following trends and patterns can be identified: the spread and subsequent abolition of political and ideological censorship; normative regulation of the print media in the conditions of the «proletariat dictatorship»; improving the legal framework of the Soviet state by giving legal force to international legal acts and establishing criminal liability for prosecuting citizens for criticism; guaranteeing new opportunities for the regulation and implementation of freedom of thought and speech with the appropriate consolidation at the constitutional and legal level in the current period of state formation of democratic legal Ukraine. Keywords: constitutional law; freedom of thought; freedom of speech; historical development; regulation; implementation.

"This article analyzes the issues of legal relations and means related to providing information to national rulemaking. The aim of the research is to develop relevant proposals, recommendations, and conclusions on improving the legislation and law enforcement practice of the Republic of Uzbekistan in this regard by studying the legal relations and means of rulemaking. The subject of the study is normative-legal documents related to rulemaking in the Republic of Uzbekistan, law enforcement practice, as well as scientific and theoretical conceptual approaches and legal categories. The research applied methods such as historical, systematic-structural, logical, induction, deduction, comparative-legal, comprehensive study of scientific sources, and analysis of statistical data. The scientific significance of the article is manifested in its scientific and theoretical conclusions, proposals, and recommendations. These conclusions serve to increase the effectiveness of information support for the rule-making process, interpret the relevant norms of regulatory legal acts, improve national legislation, provide education in the theory of state and law, rule-making, and legal technique, and enrich these areas from a scientific and theoretical point of view. The practical significance of the research results is determined by the possibility of their use in improving regulatory legal acts and law enforcement practice regulating the activities of providing information for rule-making. "

Ма с ло в К. В. 188 THREATS TO NATIONAL TAX SECURITY: LEGAL DIMENSION K. V. Maslov Dostoevsky Omsk State University E-mail: mas_law@mail.ru Rece iv e d 1 Fe b 2 0 2 2 Introduction: the article is devoted to the identification of essential signs of threats to na- tional tax security, significant for lawmaking and law enforcement. The study of the content and types of such threats makes it possible to determine the forms and methods of legal support for the tax security of the state, to minimize the likelihood of harmful properties of the legal norms themselves. Purpose: to identify the essence of threats to national tax security and classify them in the context of their legal regulation. Methods: system analysis of the provisions of the phi- losophy of security, taxation theory; analysis of Russian and foreign doctrinal sources in the field of legal theory and branch legal sciences; theoretical methods of formal and dialectical logic, deduction and induction; the legal-dogmatic method and the method of interpretation of legal norms. Results: threats to national tax security essentially represent a set of events or acts that can prevent the collection of the planned amount of tax revenue calculated so that there could be ensured full funding necessary for the performance of their functions and tasks by the state and municipalities both in the current period and for a long-term development. The paper provides a classification of threats which was developed based on criteria such as the degree of their being targeted against tax collection, the source and territory of occurrence, the subject, the period of action, the participation of a person, the object, the relationship with law. Conclu- sions: threats to national tax security are not limited to the most harmful violations of tax legis- lation but also comprise deeper determinants that make illegal behavior accessible and profita- ble for private and public participants in tax relations. Through defining the nature and identi- fying the types of threats to national tax security, it is possible to adequately minimize their im- pact by appropriate legal regulation

For the emergence of legal consequences, in addition to real factual circumstances, legally permissible assumptions about factual circumstances - legal presumptions and fictions - are of great importance. Inadequate study of the characteristics and correlation of presumptions and fictions causes difficulties in law-making and law-enforcement practice. The difficulty in distinguishing these two phenomena is due to the fact that they are quite similar and closely related. The purpose of this article is to investigate the characteristics and correlation of legal fictions and presumptions. In order to achieve the set goal, the following main tasks were identified: ➢ to study the nature of legal presumptions and fictions, highlighting their commonalities and features, ➢ to study the relationship between legal presumptions and fictions, ➢ to develop of proposals aimed at fixing presumptions and fictions in legal acts and improving their application in practice. The subject of the study was examined with the use of general and special scientific methods, such as dogmatic, comparative legal, logical and legal modelling. As a result of the conducted research, a number of conclusions were made, the main contents of which are as follows: Legal presumption and fiction perform similar functions in the process of legal regulation. Their existence is due to the need to overcome the gaps in the legislation, to eliminate uncertainty in public relations. The meaning of the existence of legal fictions and presumptions is to create, with the help of an assumption, a legal consequence that would normally result from an event or action, they replace legal facts in the service of overcoming uncertainty. Fiction and presumption are beyond reality. They do not exist in the real world, but they are an integral part of the legal reality. At the same time, the analysis of their relationship has shown that, despite existing similarities, these normative generalizations are different. A presumption is rebuttable, and the assumption to be asserted is probable, while a fiction is irrefutable, and a proposition defined by a fiction is false. Presumption is inductive in nature, in the form of incomplete induction, and fiction is deductive. The purpose of using fiction is to recognize as true a assumption that is consciously inconsistent with reality, which does not pursue the goal of establishing the truth, its main purpose is to regulate those relations that cannot be regulated in any other way. Presumptions establish a necessary legal fact based on the probability of its existence. Based on the results of the research was proposed to supplement the Law of the Republic of Armenia on Normative Legal Acts with a new article on the use of legal presumptions and fictions. The proposed addition will have a guiding significance from the point of view of modeling legal norms. With that addition, it will be possible to subject the legislative and sub-legislative field to systematic and comprehensive regulation in terms of the application of legal presumptions and fictions.