Abstract: The article includes analysis of the approaches to sovereignty as an element of state and a principle of law. The author makes a conclusion that a sovereignty as an element of state is a characteristic feature of its supremacy and independence of its government, and as a principle of law it is a collective legal category, expressed outwards in many legal principles and norms, characterizing the bearer of state power, organization of its implementation, principles as well as guarantees of established rule and order within the state and its external independency. The author proposes to distinguish between these approaches to understanding of sovereignty by using logical methods for constructing descriptive and evaluative (normative) sentences. Much attention is paid to the legal guarantees of national sovereignty provided for in the legislative acts of modern European states. The author also points out the topical aspects of their guarantees and the need to find an optimum balance between representative and direct forms of government by the people. Based upon the comparative analysis of the legislation of the Russian Federation and other European states the author draws a conclusion on the need for the further perfection of the national sovereignty institutions in our states, including the direct forms of its implementation.

Keywords: sovereignty, element of state, legal principle, guarantees of sovereignty, government by the people, sovereignty, representative government by the people, and direct government by the people, legislation, and European states.

Abstract: The article is devoted to the institution of limitation period in tax law; the author discusses its substantive and specific features and provides his own definition of it. He also points out a number of problems regarding incomplete character, lack of clarity and stability in the legislative regulation of this institution. It is important that in spite of the attention of the lawmaker, topicality and demand for the limitation period in tax law, it did not receive due attention among the tax law scholars, leading to incorrect understanding of nature of the regulating norms in this sphere, and therefore to incorrect practical application. The methodological basis for the work was formed by systemic, analytic and synthetic approaches to the analysis of the Russian tax law, judicial practice and other sources of law. It is necessary to point out that based upon the latest achievements of general legal theory on this issue, allowing to view the norms of tax law through the prism of doctrine. As a result, the author comes to a conclusion that the limitation period in tax law has some significant features, typical of the complex interdisciplinary institution of limitation period. At the same time, the author offers to add another significant characteristic feature to the list, which is legal regulation and provisions for limitation period being provided exclusively by law. This feature Is typical of both limitation period in tax law, and in general. Attention Is paid to the fact that while limitation is a key element of limitation period, these two terms should not be confused, since limitation is a large and more complex term, including several more obligatory and interrelated elements, characterizing its nature. The article also shows that the institution of limitation in tax law includes three types and a number of sub-types, which provides directions for the further studies.

Keywords: tax law, legal institution, limitation, limitation period, substantive elements, stability, legalization, imperative character, term, violation, law.

Abstract: The object of studies includes social relations formed in the sphere of establishing and implementation of budget law liability in the Russian Federation and the Federal Republic of Germany from the standpoint of comparative legal studies. Through establishing common and specific features for these states, the author formulates the definition of budget offences. With the use of comparative method, the author establishes the differences between budget offences and other types of violations of budget legislation. Based upon the comparative legal study, the author analyzes similar problems in Russian and German legislation and searches for the optimum solutions. Based on the study the author makes the following conclusions. Both in Russia and in Germany liability for the offences in the budget sphere have a number of characteristic features typical of financial legal liability. It allows one to draw a conclusion on financial legal nature of this type of liability and to provide legal grounds for recognizing budget law liability as a type of financial legal liability. The distinction between budget offences and administrative offences may be drawn based upon the subject of the offence and procedural order for application of liability. The budget law responsibility defines the condition of the budget law subject, that is of a person, whose actions concern public finances, and who has to perform budget obligations, including public and private legal liability elements. The Budget Code of the Russian Federation should provide for a definition of budget offences and a closed list of budget offences. However, as comparative analysis has shown the definition of budget offence is absent in the legislation of the Federal Republic of Germany, including special legal acts on budget. Additionally, it is necessary to exclude the existing contradictions in the different Codes on liability for violations of budget legislation.

Keywords: budget law responsibility, Germany, budget offence, sanction, comparative legal studies, the Budget Code, unauthorized use, judicial practice, budget funds, subject of an offence.

Abstract: Singling out service-delict legal relations as a specific type of public legal relations within the framework of the institution of service delict law presupposes the need for the structural study of this type of legal relations. The article includes analysis of legal contents of service-delict relations as one of its necessary elements within their structure. The author singles out various approaches to the issue and establishes her how attitude towards contents of service-delict legal relations. The characteristics of subjective rights and legal obligations of the subjects of service-delict legal relations are based upon the existing general theoretical approaches towards the nature of these terms. As a result, she makes a conclusion that the contents of servicedelict relations is a product of legal contents of service relations, while having a number of specific features due to their protective character. The author provides content-based characteristics of subjective rights and legal obligations of the key subjects of service-delict relations, that is, of state (municipal) employees, and their employer (the Russian Federation, constituent subject of the Russian Federation, or a municipal unit) as represented by the head of state (municipal) body, as a representative of an employer. She also formulates propositions on the improvement of service-delict legislation.

Keywords: service-delict law, service-delict legal relations, state employee, delinquent, representative of an employer, contents of a legal relation, subjective right, legal obligation, service discipline, service discipline liability.

Abstract: The principles of administrative liability, which are also typical for administrative responsibility for the violations of labor migration legislation, have foremost importance in the implementation of the key provisions within the administrative liability institution. Currently the practice of application of administrative liability principles in the sphere of labor migration offences is based upon both domestic implementation practice and the topical global problems in the sphere of labor migration. Undoubtedly, such obstacles are capable of influencing the formation of the new principles, and they should be taken into account. The most topical principles are the following: the principle of lawfulness, the principle of equality under law, presumption of innocence, separation of competences between the Russian Federation and its constituent subjects, protection of human and civil rights, and the principle of taking the native language into consideration. The problem of defining legal liability principles is an object of much study, but its interpretation is still ambiguous.

Keywords: jurisprudence, principles, legal responsibility, migration, equality under law, administrative liability, presumption of innocence, human rights, employment, lawfulness.

Abstract: Based on the theoretical approaches this article concerns the issue of poverty as a currently existing social matter in Russia in the period since 1990s, when the market economy started to form In Russia. The author provides brief characteristics of social and economic policy in the Soviet community, defines goals and means of their implementation. The definition of poverty is closely connected to the study of the problems of subsistence level of the population. The article touches upon the unity among the legal scholars as to the definition of subsistence level as a social and economic category, as well as deputes among them as to the parameters (characteristics) of the subsistence level. The low level of living is regarded within the context of subsistence level problems mainly as a consequence of presence of various dependants in a family where the wages of wage earners are comparatively low. The author singles out poverty as an independent type of social risk and defines its objective criteria.

Keywords: poverty, subsistence standard, low level of provision, social risk, minimum subsistence level, minimum wage, consumer basket, salary, income, state.

Abstract: Currently most of the foreign workers in Canada are legally vulnerable, since the labor market is not supported by synchronized state measures in the sphere of migration management. It leads to the situation, when the state need foreign workforce, but the legitimate opportunities for using it are limited. Regulation of labor relations with foreign workers in accordance with the Canadian legislation is of interest to Russia, since it may be of use for the improvement of its domestic legislation. The article is devoted to the legal regulation of labor of foreign workers in Canada. The author studies conclusion, amendment and dissolution of a labor contract with foreign workers in Canada, as well as the provisions for the working quotas under the Canadian legislation, working time, rest time and salary in Canada.

Keywords: labor legislation, Canada, migration, foreign worker, allocation of working quotas, labor contract, working time, rest time, salary, working conditions, dismissal wage.

Abstract: The article includes comparative legal analysis of such grounds for termination of proprietary rights to land as abandonment of the proprietary rights by an owner and land transfer. The legislatively provided procedure for plots of land is different from other types of property due to a specific procedure for a person to abandon his land. It leads to some ambiguities in the judicial practice regarding legal qualification of such abandonment. For example, some courts have drawn a conclusion that abandonment serves as alienation of land, while these categories have some differences between them. The author has studied legal nature of the categories «abandonment of proprietary rights by an owner of a plot of land» and «alienation of plot of land», and she makes a conclusion that these two categories are considerably different. Additionally, it is established that in some cases the legislator provided special rules for the arising and termination of the proprietary rights in order to guarantee stability of a civil turnover and protect lawful rights and interests of certain groups of people. Abandonment of proprietary rights to a land plot is one of such cases. There is need to provide for the specific rules for termination and arising of proprietary rights to plots of land, which were previously abandoned by their owners due to specific features of land plots legal regulation regime.

Keywords: jurisprudence, proprietary rights, termination, transfer, abandonment, primary means, secondary means, heirless property, find.

Abstract: The article is devoted to a new real right, as provided by the Conception for the Development of Civil Legislation — the building leasehold. The author pays attention to specific features of building leasehold in various legal orders, she provides comparative legal studies of application of building leasehold in the Russian pre-Revolution and Soviet legislation, as well as in the legislation of foreign states (Austria, Germany, Italy, Spain, Portugal, Belgium, France, Argentina, Estonia, Poland, Bolivia, Netherlands, the Republic of Korea, etc.). It is noted that the building leasehold may be used for various purposes (enlargement of the housing fund, including restoration of destroyed buildings, construction of non-housing units, development of the new territories, forest plantation, attracting investments, etc.). It is noted that the building leasehold may be provided for the public and private interests. The author draws conclusion on flexibility of this legal construction and the wide range of its application.

Keywords: jurisprudence, building leasehold, superficia, limited real rights, jus in re aliena, title to land, foreign legal order, foreign legislation, comparative legal studies, historical prerequisites.

Abstract: The object of the study concerns limitations, within which a person (entity) being a participant of civil law relations has an opportunity (legitimate and (or) factual) to influence the process of forming of will of another person, who is also being a party to civil relations. The author pays attention to terminological dissonance between the doctrine and the legislation describing such relations that is why he offers to use the term "enmeshment". The "enmeshment" relations are studied by the author within the framework of tax law with the use of comparative scientific cognition. It is noted that the Tax Code of the Russian Federation does not limit itself to the institution of interdependent persons, when dealing with various aspects of taxation, which require the "enmeshment" relations to be taken into account. The author singles out three approaches to the regulation of "enmeshment" relations among the legal entities, and he offers a classification of the bases for "enmeshment" (providing for five such bases), as well as his own model of establishing the presence of "enmeshment" relations between entities, and makes propositions for the legislative improvement.

Keywords: interdependent legal entities, interdependency, enmeshment, influencing the will, tax law, affiliated entities, group of entities, grounds for enmeshment, managing body, participation share.

Abstract: The article includes analysis of characteristic features of information, being important for the legal practice, such as variety, fixation, and connection to customer (user). Connection to customer (user) has a character of value to an owner due to the lack of knowledge by third parties is understood as confidentiality, and it is a system-forming element for any limited access information, including state secret. The procedure and limitations of access to information in business environment are defined by confidentiality characteristic, as well as to the final goal requiring the need to collect information. The current topical definition of limited access information requires broad interpretation in order to meet the requirements of modern situations, in which entrepreneurial activities take place. It correlates with the philosophical understanding of information as knowledge, contents (data) notwithstanding the form of its representation, for which the current legislation provides certain confidentiality regime, providing for a certain access procedure and liability for the violations in the process of rating, keeping, provision and distribution of such information.

Keywords: limited access information, confidentiality, system-forming element, presence of connection, procedure for access provision, secret, fixation, variety, characteristic features of information, state secret, access regime.

Abstract: The article is devoted to a topical problem of defining the structure of property damage as a criminal consequence. The existing complications are due to the fact that there is no unified approach in the general theory of criminal law towards this matter, and the scholars provide varying descriptions of structure of such consequences even within a single type of crime. The said ambiguity influence the clarity of legal fixation of elements of crime in criminal law, and it causes judicial mistakes, violating the lawful right of victims for the full compensation of property damage caused by a crime. The article provides analysis of various positions on defining the structure of property damage; she singles out the key features, allowing to distinguish the property damage structure in criminal law from loss and damage in civil law. The author formulates the conclusions, which may be of help to legal practitioners for the purposes of guaranteeing lawfulness when classification certain crimes and compensating damage to property of a victim caused by a criminal act.

Keywords: structure of damage, property damage, damage, criminal behavior, crime, compensation of harm, classification of crimes, loss, damage, additional losses.

Abstract: This article concerns the problems of correlation of two independent types of evidence in criminal process: results of non-verbal investigative acts or judicial hearings under Art. 83 of the Criminal Procedural Code of the Russian Federation and material evidence. The author considers that due to the close connections between these two types of evidence they are often mixed up in practice, and sometimes one type of evidence is substituted with another. Due to the above-mentioned the author attempts to study the essential elements of each of them and criteria for distinguishing them. For example, in the opinion of the author material evidence always contains information of a presence of a thing as an objective reality element, that is material evidence is an object itself. In its turn, a result of non-verbal investigative and judicial act (examination, search, seizure, investigation experiment, etc.) proves presence of a certain object (material evidence) in a certain place or with a certain person, as well as of the mutually related position of two or more objects, such as one object being on top of another, etc.

Keywords: proof, evidence, types of evidence, results of investigative activities, material evidence, results of judicial activities, system of evidence, protocols, investigative examination, search.

Abstract: The article concerns topical problems of considering a reported offence due to the amendments, which were introduced to the Criminal Procedural Code of the Russian Federation by the Federal Law of March 4, 2013 N. 23-FZ. The author studies procedural status of persons taking part in procedural actions when a reported offence is considered and participants of such consideration. The author analyzes such verification activities as collecting explanations, samples for comparative studies, obtaining documents and objects, their seizure in accordance with the Criminal Procedural Code of the Russian Federation, judicial expertise, etc. The author analyzes the Issue of use of the operative investigation activity results and other information obtained during the process of consideration of a reported offence as evidence. The author offers to reform criminal judicial procedure by cancelling the stages of institution of criminal proceedings, and unification of pre-trial proceedings, uniting preliminary investigation and inquiry.

Keywords: reported offence, institution of a criminal case, verification activities, obtaining explanations, holding expertise, operative investigation activities, investigation activities, evidence, proof, unification of pre-trial procedure.

Abstract: The right for fair trial is one of the key conventional rights of an accused, and one of the elements of such a guarantee is a right to call and examine witnesses. In May of 2013, the Supreme Court of the Russian Federation has presented a legislative draft N. 272128-6 to the State Duma. This draft obliges the parties to guarantee presence of persons, whose testimony is presented as evidence by defense or accusing party. According to para. 3 of Art. 15 of the Criminal Procedural Code of the Russian Federation the court provides necessary conditions for the parties to fulfill their procedural obligation and to implement their rights. Does this initiative stand for an attempt to push this sphere onto the parties? The article includes analysis of the procedure for the guarantees of appearance of witness in court in the positions of the European Court of Human Rights, the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation in comparison with the above-mentioned legislative draft.

Keywords: presence of a witness, injunction by court, adversarial system, calling a witness, refusal to appear, obligation to appear in court, compulsory process, burden of guaranteeing appearance, interrogation of a witness, disclosure of evidence.

Abstract: The article includes complex analysis of the problems regarding application of the institution of housing convicts outside penitentiary institutions. The structure of the article presupposes consecutive uncovering of one problem regarding application of the said institution, analysis of the approaches of various legal scholars towards this problem, the opinion of the author and possible solutions for the said problem by amending current criminal penal legislation, then attention is moved towards another problem. All of the propositions on improvement of criminal penal legislation on housing of convicts outside penitentiary institutions are substantiated based upon the analysis of the legal scholars specializing in penitentiary law, as well as the results of the polls by the author among the staff of penitentiary institutions of various regimes, as well as the convicts in these institutions. The article provides theoretical and legislative models for the preservation of the institution of housing of the convicted criminals outside penitentiary institutions within the framework of the Conception for the Development of Criminal Penitentiary System of the Russian Federation till 2020.

Keywords: social adaptation, correction of convicts, priority conditions, stimulation of behavior, approving measures, approving institutions, change of conditions, housing of convicts, degree of correction, lessened isolation.

Abstract: The article concerns new conceptual provisions on reeducation of the convicted felons serving terms for violent crimes (including crimes against entrepreneurs) in penitentiary institutions, which is based upon the legislatively provided compulsory moral and spiritual education, and post-penitentiary prophylactics of offences among the persons who have served their terms at penitentiary institutions. For this purpose the author offers to amend a number of provisions of the Criminal Penal Code of the Russian Federation, including Art. 9 («education work should be implemented based upon spiritual and moral bases»); 109 («The daily regime of a penitentiary institution should (previously «may») include education events»); 110 («Penitentiary institutions implement spiritual and moral (previously «moral»), legal, labor-related, physical and other education of convicts in penitentiary institution for their correction»), and also he offers to amend Chapter 15 «Education influence on the convicts punished with deprivation of freedom») with Art. 112.1 «Spiritual and moral education of convicts punished with deprivation of freedom». He also offers to improve post-penitentiary prophylactics with the involvement of the former MIA staff with the future transfer to the State Probation System.

Keywords: violent crimes, entrepreneurs, spiritual and moral education, post-penitentiary prophylactics, probation, penitentiary institution, reeducation of convicts, efficient correction, punishment and education influence, criminal subculture.

Abstract: This article includes analysis of nature and value of methodology in forensic studies, its fundamental and directing role in the sphere scientific cognition. Based on the analysis of scientific publications on these issues, the author singles out the main goal of methodology, which is to point out the efficient methods for cognition and their potential capabilities. The author studied the current condition of methodology of science and its main concepts. She uncovered the problems in the sphere of methodological guarantees of research process, regarding over- or underestimation of the methodological recommendations. Special attention is paid to the analysis of the key approaches towards interpretation of the terms, such as «methodology», «methodic», «method», their basic definitions are provided. The author provides the basis for a directing role of the theory of forensic characteristics of crime (crimes) for the purpose of choosing a specific forensic study. Attention is paid to a considerable influence of general philosophical approaches upon the formation of forensic characteristics of crime (crimes), which may be regarded on one hand as a specific forensic theory, and on the other hand as a result of scientific cognition activity.

Keywords: jurisprudence, methodology, method, methodic, science, cognition, forensic characteristics, forensic studies, crime, crimes.