Scientific Journal of KubSAU

Currently, there is a topical question of legal consolidation in the tax and the customs legislations of the fee for goods purchased from a foreign company through a transaction concluded by the information and telecommunications network "Internet". According to the legislator, such innovations will limit the spillover of online orders to the neighboring states with a high threshold for duty-free shipping, which will strengthen the domestic e-commerce market. The authors believe that the consolidation of the institution in the national legislation would contradict the general provisions of tax legislation. The authors believe that such measures will increase the number of sham and mock transactions and reduce import turnover. The proposed projects of the European Economic Commission of the European Economic Union on the Internet fees in their structure are poorly written, in particular, they lack the concept of internet purchase, there is no resolution of the issue of the relationship between the collection and the value added tax.The authors come to the conclusion that these projects should to be completed, in particular, it is proposed to supplement the provisions of domestic legislation, delimiting the object of taxation the value added tax on the object of taxation for cross-border fee to be paid for an online purchase. Their immediate implementation without significant changes will not create a proper mechanism for the implementation of this institution, and generate a lot of conflict situations

In this research, we discuss promoting and rewarding of civil servants. These methods represent system stimulants that affect the needs and interests of the public civil servant in order to induce him to conscientiously carrying out their duties. It is concluded that awarding and promotion are important parts of the incentive scheme for civil servants, because they show how faithfully and efficiently citizens do their job, and these methods pave the way for this fellow citizen doing their job perfectly. We must mention the material benefits obtained by a civil servant usually in the form of encouragement. It should be noted that in recent years actively updated current legislation has been promoting and rewarding measures that are established by different public authorities, which gives law enforcers more options in choosing the measures of rewarding and encouraging, relevant to labor achievements of citizens. The main legal source is the Law of 27 July 2004 N-79 "On State Civil Service of the Russian Federation,"[1] which established an indicative list of awards and rewards of public civil servant

The ongoing administrative reform in Russia has been carried out with the help of modern technology and human resources and it has a significant impact on the staff of the civil service - civil servants. This article presents the position of the Government of the Russian Federation, according to which the establishment of effective contract - one of the ways of development, improve the remuneration system for civil servants, public servants themselves assessment of this innovation, presented the implementation of effective regulatory framework contract is indicated by its ideology. The factor affecting the wages of civil servants is a performance indicator; the article lists its views. In different departments, employee performance is evaluated differently in the article presents an assessment of the effectiveness of them. The evaluation of the implementation of effective contract Sergei Filatov, who served as President of the socio-economic and intellectual programs and Dmitry Abzalov - President of the Center for Strategic Communications. Also there was shown the analysis of public servants’ understanding, feasibility and impact of introducing effective contract in the state structures. We have proposed measures to address misunderstandings of the reform civil servants. There are findings as well as possible scenarios after the establishment of effective contract

This article focuses on the economic activities of legal entities as subjects of administrative responsibility. The article considers the peculiarities of this type of liability applicable to legal persons. The purpose of this article is to study the legislative framework of this institution, identifying the distinguishing features of this type of liability. Despite an adequate regulation of the legal status of the entity in various legal acts, there are many debatable issues. This topic is relevant, because now there is freedom of economic activity and the institution of administrative responsibility appeared relatively recently in our legislation. All this creates an increasing number of offenses by organizations whose actions impinge on the public relations protected by the norms of administrative law. The most debatable issue is the mental element of the offence which guilt. We found that identifying guilt of a legal entity with the guilt of individuals does not seem appropriate. Guilt of a legal entity is of the greatest interest. There are several theories concerning this element subjective side. This article describes the main provisions of the theories expressed by many scientists in the field of administrative law. All the above demonstrates the need for studies of this type of legal responsibility and improving of the Institute of administrative law

Today, in Russia, there are many processes of reforming local government. One of the most pressing issues in this area of legislation is the institution of city manager. This article contains the distinctive features of the voting of City Manager, requirements for a candidate for the position, rights, duties and powers, opinions of scientists on the issue in the sphere of local government, City Manager abroad, the question of the legal status of City Manager in the Kuban region and our own position about the problem. The purpose and objective of this work is to study legislation in this area, display trend developing, drawing up the positive and negative aspects of local government reform. We used a number of different levels of laws regulating relations of Municipality. For example, such as 131- FZ about Local Self-Government, the Criminal Code, the law on local self-government in the Kuban region, as well as sentences of courts of different instances. A distinctive feature of this article is the responsibility of City Manager, and exactly what is waiting for if he breaks the law, and also judicial review

The article examines some features of realization of powers of executive authorities by hearing of cases about administrative offenses

The article examines some features of legal regulation of civil servant’s legal responsibility in the Russian Federation

The article examines some features of legal regulation of an administrative ban on visiting of venues of official sports competitions in days of their carrying out

The article examines some features of legal regulation of examination as the measure of administrative coercion applied by law-enforcement authorities (police)

2013 became year of changes for a financial system of the Russian Federation. On the basis of the Central bank of the Russian Federation there the financial mega-regulator began to work