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RSUH/RGGU BULLETIN. Series Economics. Management. Law

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No 4 (2023)
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MANAGEMENT

8-25 306
Abstract

The article considers the impact of international population migration on the demographic situation in Russia. Based on the results of a comparative analysis of the structure and dynamics of migration growth in Russia, it is shown that over the past 30 years, the role of international migration has been transformed from a complementary element of total population growth into a compensatory one. It was revealed that by the beginning of the second decade of the 21st century Russia has practically exhausted the migration potential of traditional donor countries in the post-Soviet space. In the medium term, that makes it necessary to expand the geography of migration flows. Both of the trends pose threats to national security.

26-52 212
Abstract

The article is about an analysis of the practical significance of improving the assessment of labor resources at PJSC Lukoil. Human resource analysis is important in an organization. With an increase in labor productivity, objective prerequisites for an increase in the level of labor remuneration are determined. Particular attention is paid to financial and economic indicators and concepts for improving the assessment of labor resources in the fuel and energy complex

53-63 206
Abstract

The article is about assessing the role of digital transformation in the modern development of the field of marketing and marketing research. Based on a review of existing literature and interviews of experts, the types of research technologies associated with digitalization are identified. Particular attention is paid to the evolution of online surveys as the preferred method of the data collection in modern marketing research. An issue of the representativeness limitation in the online survey data is addressed and best practice solutions to minimize the error in the results of professional online surveys are considered

ECONOMY

64-73 164
Abstract

The article deals with the functioning of international financial markets under sanctions. Opportunistic behavior on the part of international financial institutions in relation to the Russian Federation, expressed in a gross violation of obligations and blocking significant amounts of financial resources, forms an agenda related to the need to reduce the transparency of international transactions in terms of identifying their connection with the Russian Federation. One of the methods for solving the issue is the use of digital assets. The use of digital assets based on blockchain technology makes it possible to maximally anonymize the participants in a particular transaction while guaranteeing its uniqueness and execution, however, if the transaction goes beyond such technology (logistical chains associated with the supply of raw materials, equipment, etc.), then the counterparty is deanonymized outside financial circuit. Partially, that could be solved through the use of companies “gaskets” in the territory of third countries, which leads to a significant increase in the cost of logistics expenses. At the same time, “laying companies” do not provide accessing foreign financial markets and the risk avoidance for counterparties associated with accusations of doing business with companies from the sanctions list. An alternative to such companies could be digital financial assets managed by nominal owners. The paper presents methodological recommendations for the implementation of projects related to the creation of partially secured digital financial assets based on trust agreements, which will mitigate the sanctions impact on the country’s economy in the context of the fragmentation of the global financial system

74-88 233
Abstract

The author presented a description of modern marketing trends, features of their implementation in the Republic of Belarus, an assessment of the role of marketing in the activities of Belarusian companies, data on research of marketing goals, tasks used by Belarusian organizations of marketing technologies. The constraints and key marketing opportunities were analyzed

89-99 301
Abstract

The article is dealing with the consideration of options for clustering regions on such grounds as: the innovative dynamics of the region; the material components of the potential and the level of risk of entrepreneurial activity; the balance of income and the level of the development industries dynamics; the level of systemic balance of the economy of the region; the nature of structural changes in the economy of the region. The system of assessment of the potential of systemic development should be formed from three components. Such clustering is proposed for the purpose of further mapping of the Central and Volga Federal Districts, and the elaboration of model strategies for the development of regions

100-125 232
Abstract

The subject of the study is the mechanism used by tax authorities to charge income tax to organizations. The relevance of the study is due to the systematic incomplete accounting by the tax authorities in the implementation of tax control of expenses incurred by organizations that overestimate their financial results, leading to the economically unjustified and excessively high direct taxation in all types of economic activity.
The purpose of the study is to form a direction for improving the mechanism for calculating corporate income tax used by tax authorities in the implementation of tax control and changing tax practices.
The study used an analysis of the legal and regulatory framework, tax practice and economic publications on the mechanism of calculating corporate income tax by tax authorities. The result of the study is the conclusion that in the Russian tax systemwhen exercising tax control there is a constant presence of incomplete accounting by tax authorities of expenses incurred by organizations. Such an approach on the part of the state entails an artificial overestimation of profits and economically unjustified excessively high direct taxation. The practice of tax control contradicts the theory of taxation, the conclusions made in economics, the name and economic essence of the income tax. Changes in the practice of profit taxation should exclude arbitrary manipulation with expenses of organizations for tax authorities.
The conclusion is made about the need to change the practice of taxation, the importance of the formation by the tax authorities of the actual tax obligations of organizations for income tax based on the actual profit received using the calculation method for the full determination and accounting of all expenses incurred by the taxpayer

LAW

126-142 369
Abstract

The author of the article attempts to analyze the doctrine of decisionism, presented in Carl Schmitt’s work “On the three types of juridical thinking” (1934). In it, the German political philosopher and lawyer (1888– 1985) sums up some scientific results related to the very concept of decision ism and the corresponding decisionist thinking, having focused his very first treatise “Dictatorship” to that topic. “From the origins of the modern idea of sovereignty to the proletarian class struggle” (1910), and subsequently – the work “Political Theology. Four chapters on the doctrine of sovereignty” (1922).
Among the three types of legal thinking considered by Schmitt (normativism, decisionism, thinking in categories of a concrete order), the greatest relevance belongs to decisionism, since it is in it that Schmitt sees the main means of combating abstract, faceless, anonymous and extra-spatial legal normativism, the consolidation of which in Germany contributed to both the reception Roman law, as well as the political and legal teachings of a number of normative legal scholars, the central place among whom was occupied by the Austrian lawyer G. Kelsen (1881–1973) with his theory of “pure” (abstract) law.
The main factor that supports Schmitt’s research interest in decisionalism is its multiplicity (expressed in at least three of its subtypes: political, judicial, and autocratic).
That feature of decisionalism suggests its relationship to the other two types of thinking considered in the “Three Types” (normative thinking and thinking in the categories of a specific order).
In the first section of the article (“On three types of juridical thinking” by K. Schmitt. The decision to declare a state of emergency as the main feature of the sovereign), its author offers his commentary on Schmitt’s review of all three types of legal thinking, focusing his and the reader’s attention on the main thesis of decisionism (“He who makes an emergency decision is a sovereign”), on the distinction between normativism and decisionism and on the dependent nature of the latter on thinking in categories of a specific order.
Particular attention in the article is paid to the issue of decisionism in American and English law (the second section “On the issue of the relationship between normativism and decisionism within the framework of case law”), since American law is partially built on judicial precedents, and therefore decisions of judges, and in English law Schmitt sees certain features of decisionism as the basis for the manifestation of thinking in categories of a specific order.
The third section of the article (“Critical remarks regarding Schmitt’s political and legal doctrine of decisionism”) is focused on the consideration of at least two goals that Schmitt pursues by critically analyzing the doctrine of decisionism: the first (close) is to justify the feasibility of replacing normativism with decisionism; the second (prospective) is to prove the need to make existential decisions in case of emergency situations. In the process of analysis, Schmitt ignores the obvious fact that decisions of such a kind, not supported by the norms of law, contribute to the lawlessness of authorities acting as the sovereign.

143-149 244
Abstract

Scientists have been talking about the need to adopt a federal law regulating approbation for quite a long time. The scientific discussion on the topic was conducted not within the framework of justifying the necessity and expediency of adopting such legislation, but rather in the context of the functioning of the probation system in the Russian Federation. The Federal Law “On Probation in the Russian Federation” was adopted on February 6, 2023 and comes into force on January 1, 2024 (with the exception of certain provisions, the validity period of which is defined in the law itself from 2025). Meanwhile, the analysis of that Federal Law allows drawing a conclusion that there is a certain inconsistency of norms and the need for its legislative levelling.

150-160 403
Abstract

Thе article is about studying the definition of the corporation personal law. It pays attention to the concept of “location of a legal entity”, the content of which varies depending on the purposes of application. The consolidation of the principle of incorporation in Russian law and the duality of its application are noted. The article also studies the terminology applied to the legal situation and concludes that there is a certain specificity of its application in relation to different legal branches. The conclusion is made about the legal distinctness in the concepts of the nationality and personal law of the corporation and also the criteria for their differentiation are highlighted.



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ISSN 2073-6304 (Print)