Purpose The formation of an information society in Russia requires new approaches in the implementation of citizen’s rights to access information. At a modern time, when the resources of internet are available to almost everyone, the modern financial and legal institutions adapt or are obliged to adapt to the modern model of the information society. Not so long ago, just at the beginning of the twenty-first century, new information and legal concept – Civil budget – was introduced. The authors tried to show concrete examples of what it is, what it is, its structure and principles. The authors believe that the realization of the idea of a Civic budget in the Russian Federation will increase the accessibility of information for citizens about the financial performance and financial state and municipalities will allow the State itself, through its Government and the Parliament, to form the budget, based not only on macroeconomic goals and objectives of the country, and objectives of each, even the most small territorial unit in accordance with the needs of living of its citizens. Design/methodology/approach The problem is not new and, in one way or another, exists in all States, but many countries have undertaken very effective reforms and have made improvements in the situation. For example, in Brazil, in the city of Port Alegre, a budget initiative was launched in 1990. Then, it was “replicated” in 400 prefectures throughout the country. The procedure begins with the assembly of residents of the district, where citizens discuss and outline budget priorities, and ends with the approval of the city budget by delegates directly elected at district assemblies. The success achieved in Porto Alegre was further spread: in 1996-2000, budgeting options were implemented in 100 municipal districts, including São Paulo. In 2000-2004, it is estimated to be implemented in another 250 municipalities. Findings The access of the population to budget information is a positive factor not only from the point of view of budgetary law but also in the legal field of information law. Such an opportunity is a direct implementation of principles of the industry such as the principle of publicity and the principle of priority of individual rights. State bodies that form and execute the state budget are, initially, already subjects of the information law, but the above-mentioned activities for monitoring, collecting and providing information within the framework of the Civil budget concept lead them to a new qualitative level of rights and obligations within the framework of information relations, which is unquestionably a positive factor for the activities of these bodies. Originality/value The authors believe that the realization of the idea of a Civic budget in the Russian Federation will increase the accessibility of information for citizens about the financial performance and financial state, and municipalities will allow the State itself, through its Government and the Parliament, to form the budget, based not only on macroeconomic goals and objectives of the country, and objectives of each, even the most small territorial unit in accordance with the needs of living of its citizens.
The current study makes an attempt to emphasize that the criminal policy in Russia on liability for tax-related offenses holds a steady tendency toward humanizing. To meet that aim, the present study utilizes the dialectical approach of cognition of legal and social concepts and phenomena in their interdependence as well as development. Based on the results obtained, tax evasion is comprised of acts, such as deliberately including false information in the tax return or other documents, the submission of which is mandatory according to the legislation on taxes and fees in Russia, or simply failing to submit any of these documents.
The paper analyzes the social problems that arise in connection with the sentencing and execution of punishment for committing a crime that complicate the social integration of an individual who committed the crime upon release. The object of the research is punishment as a reaction of society to the commission of a crime. The subject of the study is the factors complicating the social integration of an individual, who committed the crime upon release, and contributing to recidivism. The purpose of the study is a brief analysis of social problems that arise in connection with the sentencing and execution of punishment for committing a crime, complicating the social integration of an individual, who committed the crime of release, and contributing to recidivism. The objectives of the study are to consider the main problems of the domestic punishment system development; identification of the main factors complicating the social integration of an individual, who committed the crime of release, and contributing to recidivism. The paper identifies social problems that arise in the process of sentencing for a crime. If necessary, penalties for committing a crime, changes in the system of sentencing and the system of execution of punishments, which are in the nature of mitigation or toughening of sentences, do not lead to its effectiveness. The necessity of creating a state system of measures that are not controlling but of a social nature is substantiated, exerting influence on a person sentenced to deprivation of liberty, contributing to his integration upon release, and thus preventing a crime from recurring. A number of proposals are being made to formulate appropriate measures.
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