Abstract: The subject of this research is the evolution of sociopolitical orientations of small and medium business in the post-Soviet period. The activity of representatives of the aforementioned socioeconomic group is an essential factor of development of the market relation and establishment of the middle class, which is the foundation of civil society, as well as the guarantor of sustainability of liberal democracy in the developed democratic states. Therefore, the problem of formation of the sociopolitical orientations of the Russian small and medium entrepreneurship in post-Soviet time is relevant. The main conclusion consists in the fact that the representatives of small and medium business of 1990’s, although fragmentary, but positively overall, perceived the implemented liberal values, practically without demonstrating the paternalistic moods. At the same time, the absence of effective protection of their interests by the state encouraged the distrust in government. Throughout the 2000’s the statist trends in politics, the course towards “restoring the order” led to the shift in orientations of the small and medium business, the more positive (or neutral) apprehension of government and revival of the paternalistic moods. In addition, the entrepreneurs have demonstrated the high level of alienation from any socio-corporate forms. The evolution of sociopolitical orientation of the substantial segment of entrepreneurs is a factor that suppresses the establishment of civil society and challenges the likelihood of democratization of the Russian political system on the Western model.

Keywords: consolidation, individualism, democratization, liberal democratic reforms, values, socio-political orientations, business, state paternalism, etatism, legislation

Abstract: This article examines the fundamentals of legal regulation of the use of public highways in the Russian Federation. The authors consider the terms under which the object is recognized as private road for public use; as well as analyze the existing in legal doctrine and judicial practice approaches towards determination of the content of proprietary right to such objects. A need is substantiate for adoption of the special legal norms by the subjects of the Russian Federation that establish the legal regime for private roads alongside the administrative responsibility for its violation. The authors come to a conclusion about the need for improving the rights protection mechanism and the interests of private roads owners secured by law. The use of privately owned property for the socially valuable purposes predetermines the necessity for strengthening public legal protection of the interests of owners of such property. The article suggests the ways of improving the current legislation that regulates the private roads.

Keywords: administrative responsibility, administrative offences, differentiation, powers, order of use, legal regulation, property rights, subjects of the Russian Federation, Russian Federation, private roads

Abstract: This article examines the various problematic aspects. Special attention is given to consideration of concept of the form of government, which in traditional sense has the tripartite structure: form of governance, political regime, and form of territorial configuration. However, some of the Russian authors arrive at an opinion that the political regime cannot be among of the aforementioned elements. Such factor generates another problem – the correlation between the political regime and form of governance, which allows finding the interdependencies that change the form and content of the government. Moreover, the author concludes that the political regime is capable of transforming the form of governance. The indicated thesis substantiates temporality of the form of governance, as well as the third problematic aspect. Temporality of the form of governance becomes a certain substrate for the refusal of binary classification (monarchy and republic). This generates the need for implementing the new criteria for aspectual determination of the structure of public authority. The conducted analysis demonstrated that the indicated demand can be filled by the approach of dividing into the monocratic and polycratic form of governance.  

Keywords: principle of separation of powers, political regime, monocracy, polycratia, monarchy, republic, form of state, form of government, classification, law

Abstract: This article deals with certain problems of legal regulation of the relations from harm caused by high-risk sources in legislation of Russian and the United States. The authors rely not upon the examination of abstract models of functionality of the high-risk source as tool separated from the manufacturer, but rather the results of studying the legal norms (including legislative regulations and precedents), doctrine and judicial practice of both countries that provide answers to multiple argumentative questions. The scientific novelty consists in the fact that the authors consider the legal concepts and legislative solutions in the area of relations from the harm causes by high-risk sources (enhanced by hazardous activity) in the Russian Federation and the United States from the perspective of evolution of the scientific thought of these countries. The authors detect the common feature in both legislations – the doctrines of the Russian Federation and the United States contain the idea on the need for consideration not only the functionality of the tool (high-risk source), but also the actions of the operator of the high-risk source. Based on the conducted analysis of the physical essence of the high-risk source, is established the dialectical unity of the object, its properties and their possible transformation in the process of manufacturing or exploitation of the object. The analysis of physical essence with regards to resolution of the dichotomy of joint and several responsibility must be applied in future works dedicated to causing harm by the high-risk sources.

Keywords: product liability, fault, strict liability, Russian Federation and United States, ultrahazardous activity, high-risk sources, tort law, tort, negligence, Restatements of Torts

Abstract: The author examines the political and legal conditions of development and adoption of the draft law on amending the Criminal Code of the Russian Federation with the Articles 230.1 and 230.2, containing the completely new subjects of offence. The article considers the conceptual discrepancies of the “Prohibited List” of the World Anti-Doping Agency – WADA, specifying the substances and/or methods banned for use in sports, Order of the Russian Ministry of Sports, and similar list approved by the Government of the Russian Federation. The article provides legal criminal characteristic of crimes stipulated in the Articles 230.1 and 230.2 of the Criminal Code of the Russian Federation is provided; as well as reveals the essential element of offences. Recommendations are made on the improvement and modernizations of the norms for offences against health of the population in accordance with the regulations of international law. The scientific novelty lies in the detailed description of the essential element of offences, stipulated in the Articles 230.1 and 230.2 of the Criminal Code of the Russian Federation, based on the normative legal acts of international law and Russian legislation, documents of the supreme judicial authorities with regards to offences against health of the population and public morality.

Keywords: inducement, list of the Government of the Russian Federation, lists of the Russian Ministry of Sports, WADA Prohibited List, doping , prohibited methods, substances, World Anti-Doping Agency, athlete, sports

Abstract: The subject of this research is the political leadership; the object is the divided into segments society, particularly the Democratic Republic of Nigeria. The author meticulously reviews the issues of political leadership within a divided society, concept of Arend Lijphart, and segmental differences. Leaning on the Lijphart’s concept of multicomponent societies, the article assesses the prospects of establishing democracy in Nigeria, as well as argues that the existing at the basic level segmental differences can be overcome through cooperation of the leaders of various groups. Using the formalized survey of Nigerian experts, the author analyzes the peculiarities of political leadership in a divided into segments society. According to A. Lijphart, one of the key issues ought to be resolved by the by the leaders in a multicomponent society is the integration of segments. Nigeria’s example is relevant due to the fact that the country remains to be a strongly segmented society. Summarizing the results of the conducted analysis, the following conclusions were made: the successes of democracy retain an ultimate level of instability; one of the key causes of the failure of democracy is the persistent segmentation (religious and ethnic) of society and the absence of strategically planned and sequential policy for solving this issue.

Keywords: Nigeria, Africa, devided society, segmented society, multicomponent society, political leadership, democracy, religious segmentation, political elites, tribalism

Abstract: The subject of this research is the legal status of natural persons conducting business activity without state registration as individual entrepreneurs (the so-called self-employed), which is in the process of establishment. The author analyzes the recent amendments in the Civil Code of the Russian Federation and the Tax Code of the Russian Federation that regulate as a separate form of entrepreneurship the income-producing activity of such citizens. The article examines the various points of view of the Russian scholars regarding the “actual entrepreneurship” as a phenomenon of legal reality. The results of research demonstrate that the group of natural persons that exercise their activity without the state registration as an individual entrepreneur must be distinguished among the subjects of business activity. The named group, in turn, divides into two subgroups: 1) natural persons that are not registered as individual entrepreneurs contrary to law; 2) natural persons that conduct legitimate business, not being registered as individual entrepreneurs. The legislative work on establishment of legal regime for the second subgroup is not yet completed. In terms of selecting an appropriate regulatory strategy, the author makes recommendations to take the supportive and stimulatory measures of the civil legal and financial legal character, as well as the measures of administrative legal enforcement.

Keywords: tax registration, legalization of status, illegal business, legal status, actual business, state registration, business activity, self-employed citizens, individual entrepreneur, taxes

Abstract: The subject of this research is the taxation of the income of natural persons and insurance payments made by organizations that provide employment on remote long-term job sites and charge their employees for transportation to and from job site. Special attention is given to the question of in whose interests are the target of the employees’ transit to and from the job site. The author carefully examines the basis for recognition of the corresponding payments to employees in the form of compensation as established by the Labor Code and are not subject to taxation. Analysis is conducted on the legal practice on this topic, as well as the corresponding academic publications. The scientific novelty of this research is primarily substantiated by the examination of the question of in whose interests are the target of the employees’ transit to and from the job site. Among the main conclusions of research are the following: transportation of employees to and from the job site is in the interests of the organization, as it is aimed at continuous work at the job site; reimbursement of traveling expenses to the employee should be classified as compensation, which in accordance to Paragraph 3 of the Article 217 and Subparagraph 2 of Paragraph 1 of the Article 422 of the Tax Code of the Russian Federation are not subject to taxation and insurance premiums.

Keywords: Personal income tax, Tax exemption, Remuneration of expenses, Employee`s interest, Employer`s interest, Transportation of workers, Tax code, Labor code, Work by rotation, Social security tax