No 5 (2023)
Articles
The concept of the state: a return to the classics
Abstract
New ideas of Russian constitutionalism. Law as an element of the system of sacred and profane values
Abstract
Institute of State and Law of the Russian Academy of Sciences: towards the centenary
Criminal and military-criminal legislation in the creative heritage of P.S. Romashkin
Abstract
Court, prosecutor’s office, bar, notarial system
On the manifestation in judicial practice of the universal (pan-European) content of the principles of good faith and the prohibition of abuse of the right
Abstract
Discussions and debates
The law of armed conflicts in the era of global changes (some aspects of its place and role in the light of the publication of monograph “Military Law”)
Abstract
Theoretical and methodological problems and Military Law (to the publication of the monograph “Military Law”)
Abstract
The potential of the monograph “Military Law” in the training of the future military lawyer and the development of his personality
Abstract
Civil and entrepreneurial law
Creation of a Russian legal entity based on the property of a foreign legal entity
Abstract
Strengthening of legality and struggle with criminality
The development vector of criminalistic science in the conditions of global digitalization
Abstract
Confiscation as a civilistic instrument of the state’s anti-corruption policy
Abstract
Administrative law and administrative process
Feignfullness prohibition: administrative and legal research with elements of an economic approach
Abstract
In 2013, a legislative prohibition was introduced in the Russian Federation, and in 2016, the administrative punishability of registering feigned accounting objects in accounting registers (hereinafter referred to as the feignfullness prohibition). A legal comparison of the concepts of “feigned accounting object” and “feigned transaction” conducted in 2021 demonstrated a lack of interest in the feignfullness prohibition on the part of both legal science and law enforcement practice. Economists, however, have been showing a scientific interest in studying the feignfullness prohibition since 2013, do not assess not only the legal validity of this prohibition, but also the degree of violation of the rights of economic entities. This circumstance served as an impetus for the economic study of the feignfullness prohibition, taking into account its legal characteristics. As a result, it was concluded that this prohibition is associated with excessive restrictions on the rights of economic entities, is not fully legally justified and requires correction of accounting legislation.