Garaev A.A. —
Blockchain as the Source of Legal Facts
// Administrative and municipal law. – 2018. – ¹ 8.
– P. 7 - 16.
DOI: 10.7256/2454-0595.2018.8.27301
URL: https://en.e-notabene.ru/ammag/article_27301.html
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Abstract: The aim of this research is to compare facts, conditions, information from the world of blockchain, and legal facts from the real life. Particular features of the blockchain technology is the absence of a special actor, managing mediator (state). This is the reason why blockchain is such an interesting technology for state administrators. Neither Russian nor foreign law has developed legal aspects of applying the blockchain technology in state administration. The present research offers a fresh approach to the issue. The methodological basis of the research is a set of general and special research methods, in particular, philosophical, formal law and comparative analysis. Garaev extends the philosophical term 'fact' to the blockchain conditions, offers his own classification and defines essential features of facts, conditions, blockchain information, and compares them to legal facts. In a blockchain, facts may be classified as events or actions. Blockchain facts may mean phenomena that exist in the world of blockchain, and legal facts. Facts created in a blockchain may become legal facts. However, legal regulation is necessary to recognize blockchain information as a legal fact. Blockchain facts cannot be divided into legal or illegal as legal because they are created by a certain algorithm but not social relations. Still, information and facts taken from the blockchain may be recognized as legal or illegal facts. Since the blockchain technology is built on algorithms, it needs standardization. Legal regulation is still needed in cases of recognition of legal facts created on the basis of blockchain as compliant with a certain established standard.
Garaev A.A. —
Legal measures of customs payments collectability increase
// Administrative and municipal law. – 2017. – ¹ 1.
– P. 30 - 39.
DOI: 10.7256/2454-0595.2017.1.20024
URL: https://en.e-notabene.ru/ammag/article_20024.html
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Abstract: The research subject is the legal instruments regulating the activities of customs agencies and aiming at customs payments collectability increase. The research subject is legal relations appearing in the process of application of customs legislation by customs agencies. This study is of a particular importance due to the fact of customs payments collectability reduction and the inefficient work of customs agencies aimed at transferring the managed sums to the budget in the context of the foreign trade volume reduction. The author focuses on the most important legal measures, offers the ways to settle the problem situations and formulates the conclusions. The research methodology is based on the set of general scientific and specific research methods (formal-legal, analytical, normative-logical and comparative). The author analyzes customs payments transfers to the budget and notes the aggressive reduction of the customs payments transfers share within the country’s budget structure. The author offers to change the approaches to measures aimed at customs collectability increase: adaptation to the established judicial practice; three years’ limitation of tax overpayment refunding; elimination of duplication of control over VAT collection on the part of tax and customs agencies.
Garaev A.A. —
Customs bodies’ activities adaptation to the decrease of customs payments
// Administrative and municipal law. – 2016. – ¹ 9.
– P. 750 - 756.
DOI: 10.7256/2454-0595.2016.9.18732
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Abstract: The research subject is the modern mechanisms of administrative activities of customs bodies in the context of 1.6 times decrease in customs payments. The author analyzes the steps taken by customs authorities to increase the customs payments collection rate. The author pays attention to the inefficiency of inspections, the increase of their number, the fact that inspections are carried out in the spheres which have lost their importance and are not effective. The paper contains quantitative and qualitative analysis of the results of inspections upon the release of goods. The research methodology is based on general scientific and theoretical methods. The author applies the system approach, modeling and statistical data comparison. To assess the effectiveness of customs bodies management, the author applies the Pareto principle. The author carries out the system analysis of customs bodies’ activities in the context of the decreased foreign trade and the amounts of customs payments. The author proposes to improve customs bodies’ activities in those spheres where the maximum results can be achieved: the strengthening of customs stations via debureaucratization of customs and departments, abandoning old and inefficient control activities in favor of selective customs control based on the risks management system, and the reduction of customs tariff.
Garaev A.A. —
Disposal of goods kept in holding with the breach of set time
// Administrative and municipal law. – 2015. – ¹ 5.
– P. 488 - 493.
DOI: 10.7256/2454-0595.2015.5.13446
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Abstract: The subject of the research is the goods which have been under customs supervision for a long period of time. The goods kept in holding are sometimes put under customs supervision with the violation of the set time. In order not to keep such goods endlessly, actions should be taken to launch them out of the storehouse and to dispose of them. The disposal can be implemented in three ways: on the base of civil, administrative, and customs law. On the base of the study of different ways of disposal the author notes the positive and the negative sides of each of them. The author outlines the difficulties of realization of this procedure due to the certain regulations discordance with each other. Each of the branches of legislation contains special procedure of such goods disposal. The article studies the procedures of disposal specified in different branches of legislation and compares them in accordance with their results and methods. The author compares the procedures, notes their advantages and disadvantages. The main procedure is recognition of goods as waifs. This procedure takes a lot of time and not necessarily leads to the recognition of the property as ownerless. The use of more simple “administrative” procedures is limited. The courts not always confiscate such goods, not all the types of administrative offences entail sanctions in the form of confiscation. The implementation of international regulations of customs legislation for the disposal of arrested goods is neither implemented due to the absence of the authorities of the Federal Agency of State Property Management. Moreover, there are unsolved contradictions and gaps in customs legislation, particularly according to the issue of reimbursement of expenses in case of destruction of arrested goods since it is presupposed that the expenses will be covered by law-abiding individuals.
Garaev A.A. —
// Administrative and municipal law. – 2014. – ¹ 8.
– P. 788 - 796.
DOI: 10.7256/2454-0595.2014.8.12185
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Garaev A.A. —
// Administrative and municipal law. – 2014. – ¹ 3.
– P. 219 - 224.
DOI: 10.7256/2454-0595.2014.3.10845
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Garaev A.A. —
// Taxes and Taxation. – 2014. – ¹ 3.
– P. 270 - 277.
DOI: 10.7256/2454-065X.2014.3.11386
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