scholarly journals OBJECT OF TAXATION UNDER DIGITALIZATION

2020 ◽  
Vol 24 (3) ◽  
pp. 695-716
Author(s):  
Olga I. Lyutova
Keyword(s):  
Information Technologies ◽  
Legal Regulation ◽  
Electronic Money ◽  
Digital Products ◽  
International Regulation ◽  
Tax Legislation ◽  
Content Change ◽  
Digital Certificates ◽  
New Type ◽  
Classical Triad

The article investigates the problem of content change of the concept object of taxation in the Russian tax law on the path to digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms, as well as academic literature devoted to identification of certain new goods and phenomena as possible objects of taxation, thus updating the concept of the object of taxation itself. The development of information technologies generates the following unavoidable problems related to the object of taxation concept content, which allows reviving the discussion about the content of this tax and legal category: the impossibility to assess implementation operations as potential tax objects with the help of the classical triad product, work, service; recognition in certain situations (for example, in case of electronic money payment) as the object of taxation is not one, but a set of legal facts (cause of action); the need to establish the object of taxation through the so-called tax relationship between the object and the subject of taxation. In connection with the first problem, the author proposes to unambiguously define in the Tax Code the legal nature of transactions with digital products for tax purposes, treating them as a new type of service. The conclusion is based on the experience of international regulation and suggests supplementing the provisions of the Tax Code in terms of legal regulation of the concept taxation object as well as VAT taxation. The re-search of the second problem leads to the conclusion that it is necessary to clarify the rules of the Tax Code when the counterparties carry out taxable transactions, whose settlements are made with electronic money. In this situation, the object of taxation is not single, but suggests several legal facts-actions of the potential tax-payer. On the third problem the author raises the issues of identification of the taxpayer in case of certifying the taxable transaction by the digital signature analogue. Taking into account international experience, as well as national civil law regulations, it is considered necessary to include provisions on digital certificates and digital signatures in tax legislation.

Problems of establishment and development of the Institution of personal data protection in the Russian Federation: historical-legal aspect

2020 ◽  
pp. 28-35
Author(s):  
Yanis Arturovich Sekste ◽  
Anna Sergeevna Markevich
Keyword(s):  
Russian Federation ◽  
Data Protection ◽  
Information Technologies ◽  
Legal Aspect ◽  
Personal Data ◽  
Legal Regulation ◽  
Private Life ◽  
Russian Society ◽  
Personal Data Protection ◽  
The Russian Federation

The subject of this research is the problems emerging in the process of establishment and development of the Institution of personal data protection in the Russian Federation. Special attention is turned to the comparison of Soviet and Western models of protection of private life and personal data. The authors used interdisciplinary approach, as comprehensive and coherent understanding of socio-legal institution of personal data protection in the Russian Federation is only possible in inseparable connection with examination of peculiarities of the key historical stages in legal regulation of private life of the citizen. After dissolution of the Soviet political and legal system, the primary task of Russian law consisted in development and legal formalization of the institution of protection of human and civil rights and freedoms, first and foremost by means of restricting invasion of privacy by the state and enjoyment of personal freedom. It is concluded that the peculiarities of development of the new Russian political and legal model significantly impacted the formation of the institution of personal data protection in the Russian Federation. The authors believe that the Russian legislator and competent government branches are not always capable to manage the entire information flow of personal data; therefore, one of the priority tasks in modern Russian society is the permanent analysis and constant monitoring of the development of information technologies.

ELECTRONIC EVIDENCE IN CIVIL PROCEEDINGS IN INDIA

2020 ◽  
Author(s):  
Anton Koshelev ◽  
Ekaterina Rusakova
Keyword(s):  
Law Enforcement ◽  
Information Technologies ◽  
Sequential Analysis ◽  
Legal Regulation ◽  
Civil Litigation ◽  
Private International Law ◽  
Electronic Evidence ◽  
Advantages And Disadvantages ◽  
Research Activities ◽  
Civil Proceedings

A significant leap in the development of information technology over the past twenty years has made the global legal community respond to new challenges that have come along with the progress in the digital environment. Together with the convenience of using electronic resources, society has developed a need for a simple and understandable legislative regulation of legal relations arising from the use of computer information technologies and various products of electronic digital activity in order to protect their interests potentially. The concept and types of electronic evidence in civil proceedings in different countries have different meanings. Meanwhile, the regulations of their procedural admissibility and applicability differ. The common thing is the tendency towards an increase in the use of electronic information carriers in court proceedings, increasing importance for establishing specific facts, and the decisive evidentiary role in making decisions by the court. India became one of the first countries to realize the growing level of implementation of Internet technologies, electronic digital storage media, and computer dominance in society and the state's daily life [1] (Artemyeva, Y.A. et al.). The consequence of this understanding was the timely development and implementation of the substantive and procedural bases in evidence law for practical, understandable, and convenient use of electronic evidence in civil proceedings. The article examines the types and procedural status of electronic evidence and analyzes the current legislation and law enforcement practice in the admissibility and application of electronic evidence in civil proceedings in India. The study identifies the existing system of electronic evidence in the legal field of India, the determination of the advantages and disadvantages in the gathering, presentation, research, and evaluation of electronic evidence by the court in civil proceedings, as well as the identification of the procedural order for their provision. The researchers have identified the following tasks to achieve the goals: • to define and research the legislation of India governing the concept, types and procedural order of applicability and admissibility of electronic evidence in civil proceedings in India; • to develop a particular procedural order for the effective use of the institution of electronic evidence in civil litigation in India; • to identify the current trends in the gathering, presentation, research, and evaluation of electronic evidence in India's courts, based on the established judicial practice study. The research methodology is based on general theoretical and scientific methods of cognition, including abstraction and specification, analysis and synthesis, modeling and comparison, and systemic, logical, and functional analyzes. The scientific novelty of the research consists of a comprehensive study of the instruments of legal regulation of the institution of electronic evidence in India's legal field, including regulatory legal acts and judicial precedents, and a consideration of the possibility of applying Indian approaches in the jurisdictions of other countries. The analysis of legislation and jurisprudence regarding electronic evidence in India's civil proceedings was carried out using the synergistic principle of object study, statistical-sequential analysis, and empirical research method. This study's results can be used in lawmaking to develop and improve regulations regarding the procedural status and use of electronic evidence in civil litigation in any country. The reference, citation, and use of this article's conclusions and materials are permissible when conducting lectures and seminars on civil procedure and private international law, research activities, law enforcement practice, and teaching.

KAZAKH MUSIC CULTURE ON THE GLOBALIZATION CROSSROADS: ETHNIC TRADITIONS VERSUS COMPOSER SCHOOL IN INTERCULTURAL INTERACTION

2020 ◽  
Vol 384 (2) ◽  
pp. 185-193
Author(s):  
A. Raimkulova
Keyword(s):  
20Th Century ◽  
Cultural Policy ◽  
Information Technologies ◽  
Cultural Landscapes ◽  
Social Institutions ◽  
Music Culture ◽  
Oral Transmission ◽  
Intercultural Interaction ◽  
History Of ◽  
New Type

At the present stage, Kazakh musical culture is heterogeneous. It represents traditions coexisting at the same time and interacting with each other: Kazakh ethnic and newly established composer school (tradition). Examining changes in cultural landscapes of the 20th century I reveal the peculiarities of interaction and dialogue between two kinds of culture: ethnic and global (endogenous and exogenous). The procedures include the complex study of the history of Kazakh culture in the 20th century, stylistic analysis of traditional and composer’s music, semiotic approach to intercultural interaction, as far as a comparative analysis of oral and written music of 19th and 20th centuries. On one hand, dramatic changes in the structure of music culture were caused by external objective reasons: new industrial and postindustrial civilization phases (urbanization and information technologies); intensification of interaction with western (mainly Russian) cultures, etc. On the other hand, some changes were inspired by inner factors: diverse development of local song and kui (dombyra piece) traditions; Soviet cultural policy. As a result new type (or layer) of national culture – Kazakh composers’ music – appeared. It was connected with the formation of a national style based on transcriptions and borrowing. Traditional music was influenced by new social institutions (philharmonic halls, theatres, radio, conservatoire) that caused changes in the creative process (decrease of oral transmission, lack of traditional social context) as well as in the style (virtuoso performance, new genres of songs).

Dista nce learning as a new challenge to the educati on system

2021 ◽  
pp. 16-21
Author(s):  
A. V. Loginov ◽  
O. V. Panisheva
Keyword(s):  
Higher Education ◽  
Distance Learning ◽  
Education System ◽  
Information Technologies ◽  
Social Problems ◽  
Quality Of Education ◽  
New Type

Distance learning is currently one of the most topical problems at the intersection of technical and pedagogical disciplines. The widespread introduction of distance learning in secondary and higher education has revealed a significant layer of problems that should be addressed by information technologies specialists, teachers, scientists, psychologists in cooperation with officials. The article discusses the main problems that arose during the transition to distance learning, the solution of which will raise the quality of education to a new level, including after the end of the new type of coronavirus pandemic. The authors highlight the organizational, technical and social problems in the process of organizing distance learning, the totality of which can be considered as a challenge to the education system.

scholarly journals Features of Inheritance of Cryptocurrency Assets

2021 ◽  
Vol 10 (1) ◽  
pp. 103-122
Author(s):  
Oleksandr Omelchuk ◽  
Inna Iliopol ◽  
Snizhanna Alina
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
European Countries ◽  
Electronic Money ◽  
Applicable Law ◽  
Legal Nature ◽  
The World ◽  
Functional Features ◽  
Made In

The article analyzes the legal nature and specific of legal regulation of cryptocurrency in order to reveal the features of inheritance of cryptocurrency assets. The article aims to reveal whether it is possible to inherit cryptocurrency in terms of the existent legislation and if so, what kind of peculiarities of cryptocurrency should be considered. The financial and legal nature of cryptocurrency are described in the article. The main differences between cryptocurrency and traditional electronic money are revealed. The current legislation of Ukraine and some European countries on cryptocurrency legal status is analyzed. It is stated, that in most countries of the world, cryptocurrency is not considered to be money or currency, but rather a kind of property. It is noted, that while solving the issue of inclusion of cryptocurrency assets in the legacy, it is necessary to take into account the functional features of cryptocurrencies in general and the specifics of a particular type of cryptocurrency. Most of the benefits of cryptocurrencies for their owner (such as anonymous character) are obstacles to their inheritance according to the procedures provided by applicable law. The classification of the methods of inheritance of cryptocurrency assets is made in the article. The differences in the inheritance of cryptocurrency and tokens are revealed.

scholarly journals Legal regulation of the use of technical means for copyright protection in international law

2018 ◽  
pp. 64-71
Author(s):  
A. N. Kirsanov ◽  
A. A. Popovich
Keyword(s):  
Intellectual Property ◽  
International Law ◽  
Copyright Protection ◽  
Information Technologies ◽  
Rapid Development ◽  
National Level ◽  
Legal Regulation ◽  
General Nature ◽  
Digital Information ◽  
Intellectual Activity

Introduction. The use of technical means for copyright protection is regulated not only in Russian legislation, but also in foreign and international law. It means that the international concept of intellectual property protection could be perceived differently by foreign jurisdictions, which, in turn, is of special scientific interest. The foundations of legal regulation are laid down in international treaties, which in the intellectual property law are tools that contain substantive rules of law. The provisions of such treaties are implemented in the national (supranational) legislation, and, therefore, become part of them and subject to additions.. The article is devoted to the study of international legal regulation of the use of technical means for copyright protection.Materials and methods. The methodological basis of the research consists of the following general scientific and special methods of cognition of legal phenomena and processes: dialectical, formal-legal, comparative-legal, formal-logical, structural-functional.Results of the study. The authors found that attempts to protect copyright using technology available at every stage of history were undertaken by individual countries, beginning from the second half of the 19th century. However technical means of protection received legal regulation at the international level relatively recently, the prerequisite for that was the rapid development of digital information technologies. Analysis of international legal norms in the field of legal regulation of technical means of copyright protection has shown that at present international legal regulation is of a general nature, providing each of the states at the national level with ample opportunities for legal concretization of gen-eral norms. However, recently the Internet treaties of WIPO recognized for the first time not only the advisability of the use of technical means of protection, but also the obligation prohibiting circumvention of such protection technologies, and therefore national legislations should contain provisions regulating the circumvention of such protection technologies.Discussion and Conclusions. The introduction of international law with regard to the use of the protection technologies, despite their general and abstract nature, has given a serious impetus to the establishment of legal regulation of this institution at the national level. At the same time, the rules governing the use of the protection technologies in the near future will require greater unification and concretization due to the rapid development of digital information technologies, blurring the borders between states in terms of disseminating the results of intellectual activity, and also in order to avoid a multiplicity of interpretation of law and to ensure effective legal regulation and protection of copyright.

scholarly journals The Legal Fundamentals for the Prevention of Capital Outflow from the Russian Federation

Legal Concept ◽  
2019 ◽  
pp. 84-89
Author(s):  
Elena Ryabova ◽  
Alina Nikolaeva
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Academic Community ◽  
Point Of View ◽  
Capital Outflow ◽  
Tax Legislation ◽  
Domestic Capital ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Fundamental Categories

Introduction: the identification and analysis of the causes and factors, including the gaps in the legislation, generating an increase in the capital outflow, as well as the improvement of the currency, investment and tax legislation are relevant and important issues. Purpose: to study the problems of the legal regulation to prevent the outflow of capital from the Russian Federation. Methods: the fundamental categories and principles of materialistic dialectics, the generally accepted methods of comparative law became the methodological framework for solving the tasks. As part of the study of the legal foundation to prevent the outflow of domestic capital abroad, the authors also used the methods of analysis and synthesis, functional and systematic approaches, and the formal legal and statistical methods. Results: grounded in the paper the author’s point of view is based on the study of the international conventions, treaties and agreements to which Russia is a party, and the domestic legal acts regulating relations in the field of preventing the outflow of domestic capital abroad, as well as the opinion of the competent academic community. Conclusions: the study identified the characteristic features of the process of capital outflow from Russia and developed a list of recommendations aimed at improving the measures of the state legal regulation in the field of combating the outflow of capital abroad.

scholarly journals Features ensuring information security in various spheres of the Republic of Uzbekistan

2020 ◽  
Vol 1 (2) ◽  
pp. 1-9
Author(s):  
Jabbor Mukhammadiev
Keyword(s):  
Information Security ◽  
Information Technologies ◽  
Rapid Development ◽  
The State ◽  
International Media ◽  
Complex Information ◽  
New Type ◽  
The Republic ◽  
Important Object ◽  
Political Economic

In the international media space the issues of ensuring information security of the state is inseparably interrelated with the political, economic and legal guarantees for exercising freedom of speech and expression. The problem of ensuring the information security of any state is one of the most important aspects of its foreign policy, since it is the information sphere that is today considered to be the most important object of application of the activities of various participants in international relations. In connection with the rapid development of information technologies, threats of a new type are emerging - threats to information security on a national scale, respectively, the state must respond quickly to a changing situation and take decisive steps to organize a coherent complex information security system. The article analyzes the main approaches to providing information security of the country, formulated the goal, tasks, functions, principles of ensuring information security of the country

scholarly journals Basis of legal regulation and Internet censorship in China

2020 ◽  
pp. 1-9
Author(s):  
Do Lin'
Keyword(s):  
Information Technologies ◽  
Large Scale ◽  
Rapid Development ◽  
Political Stability ◽  
Legal Regulation ◽  
Chinese Government ◽  
User Data ◽  
Internet Censorship ◽  
The One ◽  
Automated Instruments

This article examines the basis of legal regulation and Internet censorship in China. The genesis, development and relevant regulatory basis of legal regulation of Internet in China is examined. The author comes to the conclusion that on the one hand, Internet in China is subject to tight control due to the rapid development of technologies of observation and increase of police access to user data. Currently, China is one of the leaders in engineering and export of automated instruments for monitoring social networks. The citizens face restrictions based on the control of login accounts that give access to the Internet; blockchain apps and their developers are also subject to control and must provide registration of real names of the users; international corporations, such as Apple, Microsoft, Linkedin, are forced to bend to the demands of Chinese authorities and help to determine and punish the users who do not adhere to the censorship requirements in China. On the other hand, Chinese government makes everything possible for the large scale implementation of information technologies into socioeconomic life of the country, namely industrial and commercial sectors. Usage of internet in the sphere of sociopolitical life restricted, since China justifiably sees a threat to political stability and social security of the country.

Cryptocurrency as an object of tax law: practice of political application and legal regulation

2020 ◽  
pp. 24-30
Author(s):  
Dmytro Kobylnik ◽  
Anton Burchak
Keyword(s):  
Legal Status ◽  
Value Added ◽  
Legal Regulation ◽  
Control Measures ◽  
Tax Law ◽  
Scientific Article ◽  
Main Body ◽  
Foreign Experience ◽  
Tax Legislation ◽  
Legal Nature

Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.

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