Право и образование
№ 02 • 2011
EDUCATIONAL LAWTURANIN V.YU.
Turanin V.Yu. – Associate Professor of the Department of Labor and Entrepreneurship Law of the National Research University ‘BelGU’, Deputy of the County Assembly of Belgorod District of Belgorod Region, PhD in Law, Associate Professor
New Approaches in Russian Higher Education: a Lawyer’s View
Страницы / Pages: 4-9
Аннотация / Annotation:
Higher education in modern Russia is developing by fits and serious problems in perception of educational process by students arise because of obvious disadvantages of the educational system. It is one of actual problems in Russian society, therefore the author tries to propose some forms of improvement of educational process in Russian higher school.
Ключевые слова / Keywords:
education, law, an educational process, priority specialties.
MINNIGULOVA D.B. Аннотация / Annotation:
Higher education in modern Russia is developing by fits and serious problems in perception of educational process by students arise because of obvious disadvantages of the educational system. It is one of actual problems in Russian society, therefore the author tries to propose some forms of improvement of educational process in Russian higher school.
Ключевые слова / Keywords:
education, law, an educational process, priority specialties.
Minnigulova D.B. – Associate Professor of the Department for Civil Law, GOU VPO ‘Bashkirskaya Academy of State Service and Administration under the President of the Republic of Bashkortostan’, PhD in Law, Associate Professor
Negative conditions of a contract for training of state civil officers
Страницы / Pages: 10-15
Аннотация / Annotation:
Positive and negative conditions of a contract for training of staff for state civil service are considered in the article. The author states that inclusion into a contract a duty to serve to the state is a latent form of forced labor-rent, that contradicts Convensions MOT No.29, 105 and the Constitution of the Russian Federation, prohibiting compulsory work. The named condition also contradicts the Federal Law ‘State Civil Service of the Russian Federation’ giving the right for free termination of a labor contract concluded with a civil officer.
Ключевые слова / Keywords:
state civil service, a contract for training, professional education, students, a labor contract, labor-rent, duties, the Constitution of the Russian Federation, freedom of choice of a type of activity, duties and rights of a citizen, compulsory work, illegality.
OSIPOV M.YU. Аннотация / Annotation:
Positive and negative conditions of a contract for training of staff for state civil service are considered in the article. The author states that inclusion into a contract a duty to serve to the state is a latent form of forced labor-rent, that contradicts Convensions MOT No.29, 105 and the Constitution of the Russian Federation, prohibiting compulsory work. The named condition also contradicts the Federal Law ‘State Civil Service of the Russian Federation’ giving the right for free termination of a labor contract concluded with a civil officer.
Ключевые слова / Keywords:
state civil service, a contract for training, professional education, students, a labor contract, labor-rent, duties, the Constitution of the Russian Federation, freedom of choice of a type of activity, duties and rights of a citizen, compulsory work, illegality.
Osipov M.Yu. – Senior Researcher of Non-State Educational Institution for Higher Professional Education Institute of Law and Management of All-Russian Police Association, PhD in Law
Problems of Implementation of a Citizen’s Right for Postgraduate Professional Education within the Context of a Draft of a New Federal Law of Education
Страницы / Pages: 16-20
Аннотация / Annotation:
Problems of implementation of a citizen’s right for postgraduate professional education is one of actual problems in a theory of right for education. Specifics and problems of legal regulation of postgraduate education within the context of a draft of a new federal law of education are considered in the given article.
Ключевые слова / Keywords:
postgraduate education, a right, problems of implementation.
T.N. MATYUSHEVA Аннотация / Annotation:
Problems of implementation of a citizen’s right for postgraduate professional education is one of actual problems in a theory of right for education. Specifics and problems of legal regulation of postgraduate education within the context of a draft of a new federal law of education are considered in the given article.
Ключевые слова / Keywords:
postgraduate education, a right, problems of implementation.
T.N. Matyusheva – Associate Professor of State and Legal Disciplines of Northern Caucasian Branch GOU VPO ‘Russian Academy for Justice’, PhD in Law
Ratio between General, Special and Individual Elements in a Status of Orphaned Children, Children without Parental Support, Disabled Children, and Children having Deviant Behavior
Страницы / Pages: 21-30
Аннотация / Annotation:
Personal charecteristics of orphaned children, children without parental support, disabled children, and children having deviant behavior, which enable to fix general, special and individual parameters in a case of implementation of a constitutional right for education, are analyzed on the basis of a theory of general, special and individual elements. Special status of these children expresses their real place in the system of education. An individual legal status shows, which rights and duties implement a special subject in a field of education, an individual element in a legal status doesn’t create qualitatively new statuses.
Ключевые слова / Keywords:
general, special and individual, a special social status, a constitutional right for education.
MODERN EDUCATION Аннотация / Annotation:
Personal charecteristics of orphaned children, children without parental support, disabled children, and children having deviant behavior, which enable to fix general, special and individual parameters in a case of implementation of a constitutional right for education, are analyzed on the basis of a theory of general, special and individual elements. Special status of these children expresses their real place in the system of education. An individual legal status shows, which rights and duties implement a special subject in a field of education, an individual element in a legal status doesn’t create qualitatively new statuses.
Ключевые слова / Keywords:
general, special and individual, a special social status, a constitutional right for education.
PROPASTIN S.V.
Propastin S.V. – Senior Teacher of the Department of Criminal Investigations of Omsk Academy of the Ministry of Internal Affairs of Russia, PhD in Law
A Qualification Work of a Bachelor, Specialist, Master: Similarities and Differences
Страницы / Pages: 31-41
Аннотация / Annotation:
The article covers a problem of ratio between a bachelor’s work, a diploma and master’s dissertation. Similarities and differences between these types of work are described. The conclusions determine a place of these works in an education process and statesments of existing regulations and a position existing in a special literature.
Ключевые слова / Keywords:
a qualification work, a bachelor’s work, a diploma, a master’s dissertation.
YATSENKO L.I. Аннотация / Annotation:
The article covers a problem of ratio between a bachelor’s work, a diploma and master’s dissertation. Similarities and differences between these types of work are described. The conclusions determine a place of these works in an education process and statesments of existing regulations and a position existing in a special literature.
Ключевые слова / Keywords:
a qualification work, a bachelor’s work, a diploma, a master’s dissertation.
Yatsenko L.I. – Associate Professor of the Department of State Service and Staff Policy of Russian Academy for Economics and State Service under the President of the Russian Federation, PhD in Philosophy
Legal and Practical Fundamentals of Development of Programs of Professional Development of State Civil Officers in the Russian Federation
Страницы / Pages: 42-50
Аннотация / Annotation:
Problems of support of effective functioning and development of state civil service are considered, practical need of implementation of necessary conditions for professional development of state civil officers in the Russian Federation is reasoned.
Ключевые слова / Keywords:
supplementary professional education of state civil officers, a program of professional development of state civil officers, methods of professional development of state civil officers.
ZAITSEVA I.I. Аннотация / Annotation:
Problems of support of effective functioning and development of state civil service are considered, practical need of implementation of necessary conditions for professional development of state civil officers in the Russian Federation is reasoned.
Ключевые слова / Keywords:
supplementary professional education of state civil officers, a program of professional development of state civil officers, methods of professional development of state civil officers.
Zaitseva I.I. – Deputy Director of the Department of Judicial Procedures of Ural State Juridical Academy, PhD in Law, Associate Professor
KOZHEVNIKOV O.A. Kozhevnikov O.A. – Associate Professor the Department of Judicial Procedures of Ural State Juridical Academy, a Memeber of the Attestation Comission of the Military Procurators’ Office of Privolzhskiy-Ural Military District, PhD in Law
Training of Procurators and Criminal Investigators: Problems and Challenges
Страницы / Pages: 51-53
Аннотация / Annotation:
Problems of training of procurators and officers of the Investigative Committee of the Russian Federation are considered in the article, and ways of solution of problems of two-tier education and training are proposed.
Ключевые слова / Keywords:
a procurator, a criminal investigator, a student, a bachelor.
KHARITIDI D.P. Аннотация / Annotation:
Problems of training of procurators and officers of the Investigative Committee of the Russian Federation are considered in the article, and ways of solution of problems of two-tier education and training are proposed.
Ключевые слова / Keywords:
a procurator, a criminal investigator, a student, a bachelor.
Kharitidi D.P. – Applicant of the Department of Psychology of Moscow University of the Ministry of Internal Affairs of Russia
Investigation of Development of Readiness of Law Students to Professional Activity
Страницы / Pages: 54-61
Аннотация / Annotation:
Theoretical analysis of an issue of psychological readiness is made in the article, and a series of components of psychological readiness of stundents to professional activity is set. Investigative work on development of set charecteristics is described, and some conclusions are given.
Ключевые слова / Keywords:
psychological readiness, professional activity, factors, level of development.
SEITMUKHAMETOVA M.V. Аннотация / Annotation:
Theoretical analysis of an issue of psychological readiness is made in the article, and a series of components of psychological readiness of stundents to professional activity is set. Investigative work on development of set charecteristics is described, and some conclusions are given.
Ключевые слова / Keywords:
psychological readiness, professional activity, factors, level of development.
Seitmukhametova M.V. – Teacher-Technologist of Omsk Branch of the Modern University for the Humanities
Supplementary Professional Education as a Main Factor of Municipal Employees Training
Страницы / Pages: 62-67
Аннотация / Annotation:
The system of supplementary professional education of municipal employees as a fundament of their professional and qualification development is analyzed on the basis of the conducted researches.
Ключевые слова / Keywords:
supplementary professional education, municipal service, professional development.
THEORY OF LAWАннотация / Annotation:
The system of supplementary professional education of municipal employees as a fundament of their professional and qualification development is analyzed on the basis of the conducted researches.
Ключевые слова / Keywords:
supplementary professional education, municipal service, professional development.
GULYAIKHIN V.N.
Gulyaikhin V.N. – Head of the Department for Social Work and Pedagogy of Volgograd State University, Doctor of Philosophy, Associate Professor
A Mechanism of Legal Socialization for Russian Citizens
Страницы / Pages: 68-80
Аннотация / Annotation:
The article covers a problem of transitive changes arising in the mechanism of legal socialization of Russian citizens. Great attention is paid to assessment of its basic components: an institute for legal education and training, hierarchical system for social and legal status and orientirs of legal behavior. The author concludes that self-organizing institutional systems of civil society built in a mechanism of legal socialization are necessary for legal progress of Russian society.
Ключевые слова / Keywords:
legal socialization, legal consciousness, legal behavior, an institute for legal education and training, Russian citizens.
EREMENKO A.S. Аннотация / Annotation:
The article covers a problem of transitive changes arising in the mechanism of legal socialization of Russian citizens. Great attention is paid to assessment of its basic components: an institute for legal education and training, hierarchical system for social and legal status and orientirs of legal behavior. The author concludes that self-organizing institutional systems of civil society built in a mechanism of legal socialization are necessary for legal progress of Russian society.
Ключевые слова / Keywords:
legal socialization, legal consciousness, legal behavior, an institute for legal education and training, Russian citizens.
Eremenko A.S. – Associate Professor of the Department of Legal Support of Market Economy of the Federal State Educational Institution for Higher Professional Education ‘Russian Academy for State Service under the President of the Russian Federation’ PhD in Law
Theoretical and Historic Legal Prerequisites of a Category of Concept ‘Civil Law’
Страницы / Pages: 81-88
Аннотация / Annotation:
General historic and legal aspects of the genesis and modern state of a terminological aspect ‘civil law’ are analyzed in the article.
Ключевые слова / Keywords:
a theory of law, philosophy of law, civil law, Roman law, law enforcement, a civil law.
SOLUKOV A.A. Аннотация / Annotation:
General historic and legal aspects of the genesis and modern state of a terminological aspect ‘civil law’ are analyzed in the article.
Ключевые слова / Keywords:
a theory of law, philosophy of law, civil law, Roman law, law enforcement, a civil law.
Solukov A.A. – Teacher of the Department od State and Law of Moscow University of the Ministry of Internal Affairs of Russia
Variety of Approaches to Understanding of Legitimacy
Страницы / Pages: 89-94
Аннотация / Annotation:
A problem of variety of approaches to consideration of legitimacy not only in Russian but also in foreign scientific discussions is shown in the article. The author represents several aspects of understanding of legitimacy. The author concludes that legitimacy considered as a rule, status or a category for assessing is conducted for the state and state authorities, but for citizens there is eligibility of their actions. It is proposed to use a principle of variety of approaches for considering legitimacy.
Ключевые слова / Keywords:
legitimacy, eligibility, duty, morality, obedience, variety of approaches, a state.
MADAGAEVA T.F. Аннотация / Annotation:
A problem of variety of approaches to consideration of legitimacy not only in Russian but also in foreign scientific discussions is shown in the article. The author represents several aspects of understanding of legitimacy. The author concludes that legitimacy considered as a rule, status or a category for assessing is conducted for the state and state authorities, but for citizens there is eligibility of their actions. It is proposed to use a principle of variety of approaches for considering legitimacy.
Ключевые слова / Keywords:
legitimacy, eligibility, duty, morality, obedience, variety of approaches, a state.
Madagaeva T.F. – Senior Teacher of the Department of Civil and Legal Disciplines of Eastern Siberian State Technological University
Legal Approaches to a Concept ‘Risk’ concerning Aleatory Contracts
Страницы / Pages: 95-101
Аннотация / Annotation:
The article covers investigation of a category ‘risk’ as a constitutional parameter, which enables to fix aleatory contracts as a special group of civil law. Basic approaches to a concept ‘risk’ existing in a civil literature. A legal nature of risk within the context of separate statesments of pre-revolutionary, Soviet, and Russian civil legislation is represented.
Ключевые слова / Keywords:
civilization studies, risk, aleatory contracts, a risk contract.
DISCUSSING THE PROBLEMАннотация / Annotation:
The article covers investigation of a category ‘risk’ as a constitutional parameter, which enables to fix aleatory contracts as a special group of civil law. Basic approaches to a concept ‘risk’ existing in a civil literature. A legal nature of risk within the context of separate statesments of pre-revolutionary, Soviet, and Russian civil legislation is represented.
Ключевые слова / Keywords:
civilization studies, risk, aleatory contracts, a risk contract.
PCHELINTSEV A.V.
Pchelintsev A.V. – Professor of Russian State University for the Humanities, Chief Editor of the Magazine ‘Religiya i Pravo, PhD in Law
ZAGREBINA I.V. Zagrebina I.V. – Scientific Researcher of the Institute of Religion and Law
Education and World View of an Expert as Factors of State Religious Expertise
Страницы / Pages: 102-110
Аннотация / Annotation:
A state religious expertise plays decisive role in issues of recognition of an organization as a religious one and in checking of credibility of information concerning fundamentals of religious denomination and their accordance to a confession practice. A level of education and world view of neutrality of an expert influences on objectivity and fullness of an expertise. These issues are investigated in the article.
Ключевые слова / Keywords:
a state religious expertise, freedom of conscience and confession, religious organization, education, world view neutrality, tolerance, objectivity.
GEIT N.A. Аннотация / Annotation:
A state religious expertise plays decisive role in issues of recognition of an organization as a religious one and in checking of credibility of information concerning fundamentals of religious denomination and their accordance to a confession practice. A level of education and world view of neutrality of an expert influences on objectivity and fullness of an expertise. These issues are investigated in the article.
Ключевые слова / Keywords:
a state religious expertise, freedom of conscience and confession, religious organization, education, world view neutrality, tolerance, objectivity.
Geit N.A. – Associate Professor of the Department for State Development and Law RAGS under the President of the Russian Federation, PhD in Philosophy
A Concept of a Legal Mechanism of Quality of Environment Management in Russian Legislation
Страницы / Pages: 111-120
Аннотация / Annotation:
The article covers ecological and legal mechanism of implementation of Russian legislation regulations in a field of quality of environment management and population health protection. Great attention is paid to the institute of rating of influence of human-caused actions for protection of natural objects and a balance in a biosphere as a whole.
Ключевые слова / Keywords:
emergencies, environmentally sound economics of location, legal regulation of rating, quality standards.
IBRAGIMOV K.KH. Аннотация / Annotation:
The article covers ecological and legal mechanism of implementation of Russian legislation regulations in a field of quality of environment management and population health protection. Great attention is paid to the institute of rating of influence of human-caused actions for protection of natural objects and a balance in a biosphere as a whole.
Ключевые слова / Keywords:
emergencies, environmentally sound economics of location, legal regulation of rating, quality standards.
Ibragimov K.Kh. – Doctor Degree Student of Russian Law Academy of the Ministry of Justice of Russia, Doctor of Agriculture, PhD in Law, Professor
Legal culture within the context of agricultural land protection
Страницы / Pages: 121-125
Аннотация / Annotation:
Problems of development of land and legal culture within the context of agricultural land protection are considered in the article. Modern status of these lands is shown; reasons of their status and lacks of legal regulation of their protection are explained. Definitions of concepts ‘land reform’ and ‘land and legal ideology’ are given. Reconstruction in land legislation of Russia of the concept ‘agricultural lands’ is actualized.
Ключевые слова / Keywords:
agricultural lands, legal land protection, land and legal culture, land and legal ideology, land and legal education, global climate change, food security.
MARTYNOVA S.I. Аннотация / Annotation:
Problems of development of land and legal culture within the context of agricultural land protection are considered in the article. Modern status of these lands is shown; reasons of their status and lacks of legal regulation of their protection are explained. Definitions of concepts ‘land reform’ and ‘land and legal ideology’ are given. Reconstruction in land legislation of Russia of the concept ‘agricultural lands’ is actualized.
Ключевые слова / Keywords:
agricultural lands, legal land protection, land and legal culture, land and legal ideology, land and legal education, global climate change, food security.
Martynova S.I. – Teacher of the Department for Improvement of Activity of the Department of Internal Affairs of Ural Juridical Institute of the Ministry of Internal Affairs of the Russian Federation
Determinants of Juvenile Crimes
Страницы / Pages: 126-129
Аннотация / Annotation:
The article covers a problem of juvenile crimes. The author analyzes modern determinants of violations conducted by young people.
Ключевые слова / Keywords:
crimes, minors, counteractions, criminal liability.
DOLGOVA E.A. Аннотация / Annotation:
The article covers a problem of juvenile crimes. The author analyzes modern determinants of violations conducted by young people.
Ключевые слова / Keywords:
crimes, minors, counteractions, criminal liability.
Dolgova E.A. – Assistant of the Department for Personnel Management of Russian Extramural Institute for Textile and Industrial Goods
Factors influencing on development of the youth in modern Russia
Страницы / Pages: 130-138
Аннотация / Annotation:
The article covers analysis of several factors influencing on development of legal consciousness of the youth in Russia. Great attention is paid to problems arising for official factors of development of consciousness, which influence directly of indirectly on young people. Ways of solution of these problems are represented.
Ключевые слова / Keywords:
consciousness, factors of development of consciousness, state authorities, a school, mass media.
GORODILIN K.A. Аннотация / Annotation:
The article covers analysis of several factors influencing on development of legal consciousness of the youth in Russia. Great attention is paid to problems arising for official factors of development of consciousness, which influence directly of indirectly on young people. Ways of solution of these problems are represented.
Ключевые слова / Keywords:
consciousness, factors of development of consciousness, state authorities, a school, mass media.
Gorodilin K.A. – Senior Specialist-Expert of the Ministry of Finances of the Russian Federation
State Management: Tendencies to Transformations
Страницы / Pages: 139-144
Аннотация / Annotation:
The article covers a problem of state administration, effectiveness of adoption and execution of legal regulations in implementation of national projects and programs of development of social and economic processes. Analysis of social and economic problems and mechanisms of thier solutions within the frameworks of the developed legislative basis and assessment of consequences of law-making is conducted.
Ключевые слова / Keywords:
state administration, regulation, legislative acts, legislation, social and economic development.
SCIENTIFIC DEBUTАннотация / Annotation:
The article covers a problem of state administration, effectiveness of adoption and execution of legal regulations in implementation of national projects and programs of development of social and economic processes. Analysis of social and economic problems and mechanisms of thier solutions within the frameworks of the developed legislative basis and assessment of consequences of law-making is conducted.
Ключевые слова / Keywords:
state administration, regulation, legislative acts, legislation, social and economic development.
KUZNETSOVA A.V.
Kuznetsova A.V. – Postgraduate Student of the Department of Criminal Law and Procedures of the Modern University for the Humanities
A System Approach in Preventive Measures in Juvinile Criminality
Страницы / Pages: 145-150
Аннотация / Annotation:
The author considers a system of preventive measures in juvinile criminality.
Ключевые слова / Keywords:
preventive measures, preventive measures of juvinile criminality, a criminal case, punishment, a system of measures, the Criminal Code of the Russian Federation, educative measures.
SEMKO A.M. Аннотация / Annotation:
The author considers a system of preventive measures in juvinile criminality.
Ключевые слова / Keywords:
preventive measures, preventive measures of juvinile criminality, a criminal case, punishment, a system of measures, the Criminal Code of the Russian Federation, educative measures.
Semko A.M. – Postgraduate Student of the Department of Civil Law and Procedures of the Modern University for the Humanities
Specifics of Legal Regulation of Investments into Innovations in Russia in Pre-Revolution Period
Страницы / Pages: 151-154
Аннотация / Annotation:
The article covers analysis of succession of investment relation in times of Peter the Great, Katherine the Great, and concession agreements of the end of 19th century. In development of legislation of investments including venture investments undounbtedly we need to take into account experience of Russian law.
Ключевые слова / Keywords:
a system of legal regulation of investors’ activity, innovation, foreign investments.
FAKHREEVA R.I. Аннотация / Annotation:
The article covers analysis of succession of investment relation in times of Peter the Great, Katherine the Great, and concession agreements of the end of 19th century. In development of legislation of investments including venture investments undounbtedly we need to take into account experience of Russian law.
Ключевые слова / Keywords:
a system of legal regulation of investors’ activity, innovation, foreign investments.
Fakhreeva R.I. – Postgraduate Student of NOU VPO ‘Academy of Management ‘TISBI’
Legislation of Entrepreneurship of Municipal Unitary Enterprises: History of Development and Modern State
Страницы / Pages: 155-161
Аннотация / Annotation:
Great attention is paid to development of legislation of entrepreneurship of a municipal unitary enterprise; various classifications of separation of legislation of entrepreneurship of a municipal unitary enterprise are given.
Ключевые слова / Keywords:
a municipal unitary enterprise, civil legislation, entrepreneurship.
KHANAK S.L. Аннотация / Annotation:
Great attention is paid to development of legislation of entrepreneurship of a municipal unitary enterprise; various classifications of separation of legislation of entrepreneurship of a municipal unitary enterprise are given.
Ключевые слова / Keywords:
a municipal unitary enterprise, civil legislation, entrepreneurship.
Khanak S.L. – Postgraduate Student of the Modern University for the Humanities
History of Development of Insolvency Institute in Russia
Страницы / Pages: 161-167
Аннотация / Annotation:
History of development of insolvency institute from its arising to the modern time is considered in the article. Critical assessment of legislation regulating bankrupcy is given.
Ключевые слова / Keywords:
insolvency, bankrupcy, a debtor, legislation, amicable agreement, legal regulation.
SHKUTIN A.I. Аннотация / Annotation:
History of development of insolvency institute from its arising to the modern time is considered in the article. Critical assessment of legislation regulating bankrupcy is given.
Ключевые слова / Keywords:
insolvency, bankrupcy, a debtor, legislation, amicable agreement, legal regulation.
Shkutin A.I. – Postgraduate Student of the Modern University for the Humanities
Civil and Legal Protection against Fraud in Real Estate Transactions
Страницы / Pages: 168-174
Аннотация / Annotation:
It is stated that the unified procedure of registration of rights on real estate and transactions regardless of a type of real estate and constituent entity of the Russian Federation, where it is located, is fixed in the Russian Federation. The unified state registration list is developed. It enables to make a transparent real estate market in Russia and to fight against criminality and fraud in a field of real estate circulation.
Ключевые слова / Keywords:
law, junior counsels, proprietary rights, district courts.
BELETSKAYA A.A. Аннотация / Annotation:
It is stated that the unified procedure of registration of rights on real estate and transactions regardless of a type of real estate and constituent entity of the Russian Federation, where it is located, is fixed in the Russian Federation. The unified state registration list is developed. It enables to make a transparent real estate market in Russia and to fight against criminality and fraud in a field of real estate circulation.
Ключевые слова / Keywords:
law, junior counsels, proprietary rights, district courts.
Beletskaya A.A. – Assistant of the Department of Labor and Entrepreneurship Law of the Faculty of Law of Belgorod State University
Legal Problems in the System of Taxation of Innovative Activity in Russia
Страницы / Pages: 175-180
Аннотация / Annotation:
The article covers analysis of tax stimulation for innovative activity. It is concluded that in the Russian Federation tax legislation in a field of taxation of enterprises developing innovative products or investing a share of profit into development of innovative activity, has many defects and doesn’t regulate relations in this field of economy.
Ключевые слова / Keywords:
innovative activity, tax priviledges, taxation in innovations, an innovative process.
Аннотация / Annotation:
The article covers analysis of tax stimulation for innovative activity. It is concluded that in the Russian Federation tax legislation in a field of taxation of enterprises developing innovative products or investing a share of profit into development of innovative activity, has many defects and doesn’t regulate relations in this field of economy.
Ключевые слова / Keywords:
innovative activity, tax priviledges, taxation in innovations, an innovative process.