Law

Introduction. The article analyzes the peculiarities of the legal regulation of certain types of social control in the Russian Federation.

Purpose. The main objective of the work is to study the legal basis for the classification of public control depending on the scope of its implementation and to identify problematic aspects of allocation of the individual species.

Results. The author analyzes the Russian regulatory framework governing the peculiarities of social control, the basic problem of the legal classification of the activity, depending on the scope of its implementation. The analysis of the ratio of regulatory foundations of social control and the real diversity of legislation in this area. Adoption of the law, securing the foundations of social control in Russia has given rise to a number of problematic aspects of law within the scope of the implementation of this institution that, as a result, may lead to the formation of conflict situations in the course of its enforcement. There is a need for the regulatory details of individual elements of social control, starting with the definition and ending with its structural and functional component.

Conclusion. The author concludes that public control is universal and covers virtually all areas of public relations. However, the current legislation, fixing the foundations of social control, does not account for this factor, limiting the scope of its implementation and regulation.

In the framework of Communication has developed an interpretation of communication as symbolic of the social process. Communication in the modern sense – it is a way of establishing contacts between the subjects and the shape of their interconnection and mutual influence, and the basis for the formation of new social practices. One type is the mediation of constructive interaction based on the transactional model of communication. Discussion of results. Practical implementation of extra-judicial dispute resolution and conciliation procedures in modern Russia is based on the understanding of their inner nature and driving mechanisms. The basis of the study of the communicative nature of the mediation made theoretical and methodological position of Communication. An analysis of the various approaches to the study of the fundamental characteristics of communication allowed to formulate the author’s understanding of mediation as a deliberate, planned communication taking place with the help of significant symbols. Mediation – a certain kind of communication, allowing to carry out cooperation partners in the negotiations to create a common sense of the common communicative action and agreement. This approach contributes to the formation of modern culture settlement of disputes and the wider dissemination of alternative means of resolving legal conflicts.

The form of government as one of the three characteristics of the structure of the state, determined by the method of formation of the public authorities. The classic formula defines a republic as a form of government in which the supreme authorities elected or formed a national representative institution. Depending on the procedure of formation of executive power and the place of the President (Head of State) in the government distinguished presidential, parliamentary and semi-presidential republic, in which the law or in fact the president is always a chief executive or a part of it. At the same time the fundamental principles governing the system of state power and the place of its president, is the principle of separation of powers and independence of authorities (Art. 10 The Constitution of the Russian Federation), as well as the unity of state power (Pt. 3 of Art. 5 The Constitution of the Russian Federation). Methods. The methodological basis of research supports internally interconnected complex methods of knowledge: system-structural, functional, logical, historical. The basic general legal methods are comparative legal and formal-legal, allowing the author to explore the legal basis of the formal and the actual form of government in Russia, comparing the attributes of the Parliamentary, presidential and semi-presidential republic. Results. It is stated that at the present stage of development of the Russian state needs to shift from sverhprezidentskoy to parliamentary form of government with the relevant constitutional changes in law and practice.

At present the legislation does not always have time to respond to the needs of modern business, the constant development and improvement of relations between subjects necessarily entails the formation of new types of relations, requiring detailed legal regulation. Purpose. Analyze the taxation of option transactions, depending on their types and participants. To investigate the levying of tax on profit of organizations and tax on added value when executing option transactions, as well as the use of incentives in the taxation of these transactions. Results. Based on carried out analysis it is established that for tax purposes payments on option contracts must be reasonable, and the award be included in the income of a taxpayer, regardless of the qualification of such transaction as a financial instrument. Moreover, it is established that the levying of value added tax shall be only part of an option recognized by the implementation. Identified the need to consolidate at the legislative level the criteria of option contracts for transactions subject to taxation, with the definition of the procedure for calculating and paying tax. Conclusion. Reveals the notion and the kinds of option transactions, are shown their new designs, causing the need for improving the tax treatment of such transactions.