Vol 6, No 3 (2024)

Introduction. The article is devoted to the 300th anniversary of the birth of Immanuel Kant, a great representative of German classical philosophy. The article shows how the Kantian philosophical system influenced the methodology of legal science, and especially the study of the problems of the theory of law. The famous “The Pure Theory of Law” by H. Kelsen is based on the distinction between the “is” and “ought”, and also an independent trend called neo-Kantianism was formed in legal science.

Theoretical Basis. Methods. The theoretical basis is formed by the works of D. Hume, A. Kaufman, G. Radbruch, E. Husserl. This article used general scientific methods: analysis, synthesis, systematisation. In addition, the author built his judgements on the basis of comparative analysis, formal-legal and hermeneutic methods of research.

Results. Kant’s philosophical maxims formed the basis of his concept of positive law. It can be safely noted that it was one of the most significant attempts in the theory of law to substantiate the essence of positive law on rationalistic theoretical and cognitive grounds. In this connection, let us recall that according to Kant, morality is the result of the reflection of man as noumena, an entity free in the absolute sense.

Discussion and Conclusion. According to the results of the study, the conclusion is formulated that the philosophical concept of I. Kant laid the methodological foundation for solving the problem of distinguishing law and morality, as well as in the context of his doctrine of logic understanding of the essence and nature of the judgement, which is especially important for the training of specialists for the judicial system.

Introduction. The question of understanding the principles of law is constantly being raised both in branch legal sciences and in the general theory of law. Popular in legal doctrine is the thesis that they are common, fundamental ideas. However, with this approach, the possibility of their perception as regulators of legal relations is lost. Nevertheless, law enforcement practice refers to them precisely in this capacity; on the basis of their application, specific cases are considered and judicial acts are issued. The judgment that ideas rule the world is devoid of applied content; there is no specific implementation mechanism behind it. The above allows us to generate a judgment: the understanding of the principles of law as legal regulators has not lost its relevance at the moment, which led to the choice of the author of this problem as the subject of his scientific research.

Research Мethods. Based on the general dialectical method of cognition, using general theoretical methods (analysis, synthesis, deduction, induction, logical, systemic) and private scientific methods (formal logical, legal analysis, historical), the author investigated the genesis of ideas about the principles of rights as regulators of legal relations and revealed their content and basic functional properties.

Results. In this article, the author, based on an analysis of the points of view of many representatives of legal science, came to the conclusion that the doctrine not only lacks uniformity in the understanding of the principle of law (there is no need for it), but also research into the characteristics of the principle of law as a regulator of legal relations is at the initial stage of its formation.

Discussion and Сonclusion. The thesis is substantiated by refusing to formulate a universal definition of the “principle of law”. A system of essential features of the principle of law is offered to the attention of readers, revealing the content of this legal phenomenon.

Introduction. Technosocial transformations resulting from the industrial and digital revolution Industry 4.0 initiate multiple changes in the organization of social life, culture, law, ways of thinking, activities, values, and worldview. There is reason to believe that there is a process of formation of a new kind of culture, which is not a subspecies or part of information or legal culture.

Theoretical Basis. Methods. Information, technological, and digital transformations have become general social factors that are not localized at the level of tools, auxiliary means of organizing human activities and thinking. Culture is undergoing a change as a social phenomenon. The stage of development of the pre-digital legal culture has been completed. The conceptual range: culture, law, information, information culture, legal culture is complemented by a new concept: legal information culture. The methodological tools of interdisciplinarity only partially meet the needs of studying the changing statuses of culture and law. Conceptual, analog, and comparative thinking is in conflict with the so-called “digital thinking”, which is not related either to the new methodology or to its search.

Results. Technological innovations given to man as a result of the industrial and digital revolution are not accompanied by the formation of an adequate culture and are capable of transforming the ontological status of man as a rational being, thinking independently, setting goals, making decisions and being able to bear responsibility for his actions. Law as a socio-valuable institution is experiencing the risks of its preservation on the same axiological and moral grounds. One of the risks is its replacement with a set of algorithmic functions for regulating relations. A person who owns a legal information culture is able to contribute to the preservation of rights focused on legal equality, freedom, justice, implemented under the condition of goal-setting, creative, conscious human activity.

Discussion and Conclusion. The necessity of forming a legal information culture as a set of principles, values, knowledge, and competencies that ensure participants in information relations to achieve a model of lawful/ unlawful behavior based on awareness of the value of law and the priority value of a person is argued.

Introduction. The relevance of the study is caused by three main factors. First, there is the need for further in-depth scientific and legal analysis of the amendments 2020 to the Constitution, which contain a number of fundamentally new provisions for domestic constitutional legislation that consolidate the legal foundations for ensuring the protection of state sovereignty and territorial integrity of the Russian Federation.

Secondly, the undoubted interest of the Russian state in modern conditions in the development of civil society in Russia as a whole, and in particular its individual institutions that have a direct impact on the activities of the state in this area, as well as the understanding that in modern conditions only with the support and active participation of civil society in the policy implemented by the state In the field of protection of state sovereignty, it is possible to achieve the set goals and objectives.

Thirdly, the difficult geopolitical situation that the Russian Federation has been in for the past ten years, striving to preserve state sovereignty and prove its belonging to one of the leading countries of the world under unprecedented pressure from the collective West.

Theoretical Basis. Methods. The theoretical basis of this study is made up of scientific works of scientists in the field of the theory of state and law, constitutional law, administrative law. The work uses general scientific methods (system analysis, dialectical, formal-logical) and special research methods (system-legal, comparative-legal, historical-legal, formal-legal).

Results. Firstly, based on the supremacy of national sovereignty over state sovereignty, the need to strengthen the latter through the development of institutions (elements) of civil society, which carry out certain types of relevant public (socially useful) activities provided for in legislation in this area, is justified. Secondly, the requirements imposed on the institutions of civil society, called upon, especially during the period of a special military operation, to carry out activities aimed at strengthening the state sovereignty of the Russian Federation, are highlighted. Thirdly, a scientifically based conclusion has been made that the term “civil society” to a greater extent than the legal category “people” emphasizes the presence of common interests among citizens of the Russian Federation, awareness of their constitutional rights and freedoms and opportunities and desire to carry out, especially during the period of a special military operation, public (socially useful) activities, including those aimed at ensuring state sovereignty.

Discussion and Conclusion. In the context of further increasing threats to the state sovereignty and territorial integrity of the Russian Federation, there is a need to consolidate civil society in the current legislation as a source of democracy and the basis of the constitutional system, its formation as a public law institution designed to be the natural support of the state, to perform appropriate functions in the field of patriotic, including military-patriotic education of citizens of the Russian Federation Federations, as well as stabilizing functions that allow consolidating the interests of the state and society, using its full potential to protect national interests.

Introduction. The formation of sustainable economic growth (development) presupposes the successful economic activity of entrepreneurs and their socially responsible behavior. At the same time, for effective legal regulation of economic activity, it is necessary to determine what exactly is meant by corporate social responsibility and what should be the attitude of law to various socially significant actions of entrepreneurs.

Theoretical Basis. Methods. The research is based on the use of general scientific methods (system method, game theory method, methodological individualism, functional method, formal logical methods (deduction, induction, analysis, synthesis, etc.)) and special legal methods (formal legal, legal comparative research, law and economics, legal modeling method).

Results. To assess the content of corporate social responsibility, two models have been identified. The first model assumes that the mission of a business is to maximize profits and pay taxes. Within the second model, in addition to paying taxes, other measures (charity, environmental projects, etc.) are added to the social responsibility of business. The general question, however, is how should the law respond to corporate social responsibility measures? Consideration of corporate social responsibility measures in the general context of economic activity made it possible to develop a universal approach to legal regulation.

Discussion and Сonclusion. The article substantiates that the promotion of corporate social responsibility measures at the level of legal regulation should be determined by the needs of society, the lack of entrepreneurs’ own incentives and the difficulty of implementing social projects by public authorities. At the same time, legal norms can both directly provide for legal consequences when implementing certain measures and indicate the possibility of concluding vertical (managerial) agreements, allowing, at the level of individual regulation, to establish modes of activity for entrepreneurs when implementing certain measures of corporate social responsibility.

Introduction. The article discusses the topical problem of assessing the public danger of the perpetrator’s personality during the appointment, execution and release from punishment. Criminal and criminal executive legislation does not contain precisely defined criteria for assessing the public danger of an individual, therefore, when imposing punishment and deciding on the release of a convicted person from serving a sentence, the courts apply various criteria for determining the public danger of a person, including subjective discretion.

Methods. The methodological basis of this work consists of general scientific methods (analysis, abstraction, deduction, induction, synthesis, generalization) and special scientific methods (comparative-legal, formal-legal).

Results. A comparison of criminal law and penitentiary criteria for assessing the public danger of the perpetrator’s personality is carried out. The analysis of criminal and criminal executive legislation has made it possible to identify the main structural elements characterizing these categories, and their main groups have been identified. The analysis of judicial practice from the stage of sentencing to the stage of exemption from criminal liability revealed the interconnection of criminal law and criminal executive criteria. influencing the determination of the degree of public danger of the perpetrator’s personality.

Discussion and Conclusion. The author comes to the conclusion that the criteria characterizing the public danger of the guilty person’s personality at the stage of sentencing are more of a criminal law nature, at the stage of execution they acquire a criminal executive characteristic, and at the stage of release from criminal punishment – a combination of criminal law and criminal executive characteristics.

Structurally, all criteria include legal, social and personal aspects. The personal aspects of the perpetrator’s social danger are related to the subjective state of the person and his behavior before and after the commission of the crime. The court, taking into account the totality of the circumstances characterizing the personality of the convict, his behaviour during the serving of the sentence, as well as the corrective measures applied, assesses the public danger of the person and its level, on which, among other things, the decision on the possibility of applying socially significant legal consequences for the convict, such as, for example, types of early release from punishment, is based.

Introduction. Economic and political processes in integration associations are accompanied by the convergence of the legal systems of their Member States. The area of harmonization, which is both important from the point of view of the formation of the internal market (indirect taxes) and sensitive from the point of view of sovereignty (direct taxes), is the sphere of taxation. Despite the long-term work on the harmonization of legislation on taxes and fees within the framework of the EAEU, there are still many issues that need both interstate and national settlement.

Methods. The methodological basis of the research was made up of general scientific methods of cognition: analysis, synthesis, abstraction, induction, deduction, analogy, modeling, systemic, as well as private scientific methods – the formal legal method and comparative legal method.

Results. The authors refer to the practice of the EAEU Court as a supranational judicial body with the authority to resolve disputes on the application of the sources of the EAEU law, as well as to clarify their provisions. Cross-border tax issues may become the subject of research by the EAEU Court, including in the procedure for the implementation of advisory competence. The acts of the EAEU Court allow not only to resolve the dispute, but also to eliminate possible conflicts in law, as well as the inconsistency of its understanding. The growing role of Court acts is noted precisely as acts of interpretation, which is shown by the examples of advisory opinions on tax disputes.

The article examines the basic principles of collecting indirect taxes on the export and import of goods and services on the example of the advisory opinion on the case CE-2-1/1-22-БК, as well as comparisons with earlier cases considered by the EAEU Court, in which tax issues were raised. The connection of the considered problems with the concept of tax sovereignty is noted. Defining the boundaries of the circle of taxable persons is related to the tasks of national policy, including such as combating tax evasion and protecting the national fiscal base.

Discussion and Сonclusion. In the course of the study, the authors come to the conclusion that the EAEU Court does not have the authority to determine the order of execution of the decision, as well as to apply interim measures, at the same time, the countries themselves participating in the integration association impose on law enforcers the obligation to adhere to the principles of maintaining confidence in the Treaty on the EAEU.