Status Of Legal Entity Research Articles

Russian Experience in Legal Regulation of BRICS Investment Platforms

Aim. The article aims to formulate the problem of formation of such type of investment institutions as investment platform in BRICS.Tasks. The objectives of the article are defined by the fact that the executive director of the Russian Direct Investment Fund proposed to create a joint investment platform of BRICS countries, allowing BRICS members to invest more actively in the economies of their partners. And as is known, BRICS countries currently play a significant and constantly growing role in world politics and international relations. Methods. In the process of research the set tasks were solved by the author usin g general scientific (historical, dialectical, systemic, logical, method of analysis) and legal (comparative legal, sociological, axiological) research methods.Results. The result of the research is the proposal based on the Russian experience of regulation of platform services (financial platforms, investment platforms and information systems) on the formation on the basis of the Russian regulation model of the concept of building the corresponding institution within BRICS. At the same time, the article also draws attention to possible problems that may arise during the preparation of the relevant international act. In particular, the implementation of this initiative raises a wide range of technical, economic and legal issues that require detailed consideration.Conclusions. When choosing specific investment methods that can be used on such a platform, it is necessary to take into account the needs of businesses and the population, both in the long-term and short-term attraction and placement of resources. In particular, legal regulation of the choice of the legal regime for investment should influence the choice of the legal status of entities that will be admitted to such a platform, highlighting, for example, qualified investors or retail investors.

Features of the regulation of the legal status of public law legal entities in France

In the article, the author considers issues related to the legal status of legal entities under public law in France. The legal status of legal entities under public law is regulated by the Constitution of France, special legislation in the field of administrative law. The article analyzes the criteria for distinguishing legal entities into legal entities of private and public law, developed by the judicial practice of French courts. In the article, the author examines the types of legal entities of French public law, in particular, the latter include: the state, territorial entities, public institutions. The article examines the legal nature and types of public service, which is carried out in the field of defense, transport, and industry management. The article defines a public service, as a rule, the specified services do not have the status of a legal entity, the specified status belongs to the state that creates these services. The author researches public institutions of France that belong to legal entities under public law. The article defines the concept of a public institution, classifies public institutions according to various criteria, and defines the organizational structure of these institutions. A variety of public institutions is industrial and commercial in nature. The author examines the historical aspects of the emergence and development of this type of institution. The article examines the characteristics of a public institution, in particular, the following characteristics are distinguished: 1) it is a legal entity under public law; 2) has a socially beneficial purpose; 3) is under the supervision (guardianship) of the state can be fully applied to the legal regulation of public benefit institutions, which also have the status of a legal entity, pursue a socially beneficial goal, and are under the supervision (guardianship) of the state. The article examines the legal nature of associations of persons of liberal professions (lawyers, attorneys, notaries, doctors, pharmacists, veterinarians, and others). The article examines the judicial practice of French courts on issues of compensation for damage caused by the activities of a state institution. The author examines and investigates issues of the legal regime of property of legal entities under public law.

Types of legal entities under public law in German doctrine and legislation

This article examines the concepts and types of legal entities under public law in German doctrine and legislation. The legal status of public legal entities is regulated by the provisions of the German Constitution, the German Civil Code, the Law on Administrative Procedures, the Law «On the Procedure for Consideration of Cases Under the Management of Administrative Bodies», the Law «On Administrative Courts». The author examines the issue of determining the criteria for the classification of legal entities, so legal entities under public law are created in an executive order, act to satisfy the public or public interest, have authority, operate in organizational and legal forms of an open type, are responsible for the activities of their officials, legal the regime of property has certain features, in particular, such property can be transferred for use by legal entities under public law. As a rule, legal entities under public law have a special scope of legal capacity, unlike legal entities under private law, in this regard, the article analyzes the doctrine of ultra vires. The author examines the procedure for creating legal entities under public law in Germany, the types of organizational and legal forms of legal entities under public law that carry out their activities in the form of a public corporation, public institution, public fund. The article considers the sources of property formation of legal entities under public law, in particular, it can be income from entrepreneurial activity, budget funds, contributions of members of public corporations, donations (for example, the German State Bank, the German Chamber of Commerce and Industry, the Prussian Cultural Heritage Fund). The article considers four types of public corporations: territorial, united, personal, real. A feature of the activity of public corporations in Germany is the presence of membership, unlike public institutions.

STATUS OF INDEPENDENT REGULATORY AGENCIES IN THE REPUBLIC OF NORTH MACEDONIA

The nineteenth and twentieth century determined a special connection and interdependence between political and economic branches , which set the right platform for presentation of the bodies or regulatory authorities. Macedonia was not overlooked by this connected determinism and interdependent. The formation of regulatory bodies by the Assembly in more diverse sectors in Macedonia began in 2002. The regulatory bodies have the status of legal entity by registration in court and their work is public. The role of the market, politics / government and civil society as a regulator with economic and political mechanisms that operate in democratic societies with market economies is, in fact, an appropriate balance of their roles as regulators of public affairs.

Legal Transformation of Trading Businesses into Individual Limited Companies for Indonesian Micro and Small Enterprises

This study discusses the transformation from a Trading Business (UD) to an Individual Limited Company (PT Perorangan) as an effort to empower micro and small enterprises in Indonesia. In the context of corporate law, this transformation provides a strong legal basis and good corporate governance, enabling a Trading Business to obtain legal entity status as well as broader access to funding sources and legal protection. Utilizing a normative legal research approach, this study analyzes related legislation and assesses its impact on the sustainability of micro and small enterprises. The findings indicate that this transformation not only enhances legal certainty but also offers opportunities for companies to grow more professionally and sustainably. Moreover, the obligation to report financial documents digitally increases transparency and trust among business partners. The findings of this study are expected to make a significant contribution to the literature on empowering small businesses and encourage the government to continue supporting the transformation of Trading Businesses into Individual Limited Companies as part of an inclusive economic development strategy.

Legal Studies of Village-Owned Enterprises as Legal Entities for the Prosperity of Village Communities

A business entity established and owned by a village is designed to support the community in meeting their daily needs, enhancing their knowledge, and providing business and employment opportunities. This requires an institution capable of managing these activities effectively. The institution in question must be able to generate profits because the potential within a village is intended to promote the welfare of the local community. This study examines village institutions functioning as economic entities, commonly known as Village-Owned Enterprises (BUMDes). The study also explores the legal status of these entities and their role in implementing programs aimed at building a prosperous society. The research findings confirm that BUMDes, as regulated by Government Regulation Number 11 of 2021 and the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 3 of 2021, have legal entity status. This means that these institutions are recognized and regulated by law, allowing them to engage in business activities legally, while also being responsible for adhering to applicable laws and regulations. The village government wholly owns these business institutions, and their mission is to manage and develop the village's economic potential. Additionally, BUMDes are intended to create jobs, enabling village communities to meet their basic needs, increase their income, and advance the local economy. The legal framework governing these institutions must be a focus for stakeholders to ensure the creation of legal justice, certainty, and benefits.

The Russian Federation as a subject of financial law

The key characteristics of the legal status of public legal entities as subjects of financial law are publicity, authority, sovereignty, as well as the financial basis. Within the framework of financial activity, the unity of the system of public power and federally determined separation of powers between levels of government are combined. In this regard, it is especially important to determine the legal personality of public legal entities in financial law. Based on the analysis of the norms of the Constitution of the Russian Federation, as well as the norms of financial law, it can be concluded that of all types of financial legal relations, the Russian Federation independently participates only in budgetary legal relations. In budget law, the state has not only responsibilities for regulation, distribution and control, but also rights, among which the main thing is the right to its own budget. The federal budget is not the budget of any authority that drafted or adopted it, but represents a form of education and spending of funds throughout Russia, and in this context covers all subjects of law at the level: public entities, authorities, legal entities and individuals. Consequently, through budgetary powers, the Russian Federation interacts with all subjects of financial law, involving them, directly or indirectly, in legal relations regarding public funds.

Правовий статус юридичних осіб як учасників правовідносин у сфері цінних паперів

The purpose of the research is to identify the peculiarities of the legal status of legal entities as participants in legal relations in the field of securities in the context of the adaptation of Ukrainian legislation to EU legislation. The article is also aimed at showing individual trends in the recodification of the Civil Code of Ukraine. Research methodology. To the research, the legislation of Ukraine was used as an empirical basis for research, as well as scientific developments in the field of law, economics and finance. The goals of the research were achieved with the help of the used research methods (dialectical, structural-logical, formal-legal), as well as research techniques (analysis, synthesis, induction, deduction, etc.). The dialectical approach made it possible to determine the peculiarities of the legal status of the participants in relations in the field of securities under the legislation of Ukraine. The method of autopoiesis was also used to study the patterns of development of relations in the field of securities. This made it possible to reflect the mutual influence of economic and legal components, as well as to demonstrate the importance of each of them. The structural-functional method ensured the identification of criteria for the classification of legal entities participating in legal relations in the field of securities. The scientific novelty is that this article is one of the first comprehensive studies of the peculiarities of the legal status of legal entities as participants in the securities market. Conclusions. In the legislation of Ukraine in the field of securities, the requirements regarding the organizational and legal forms of professional capital market participants, whose legal status is determined by the Law of Ukraine "On Capital Markets and Organized Commodity Markets", are unified. This indicates a gradual rejection of the use of such organizational and legal forms of legal entities as full and limited partnerships. The need to maintain a register of systemically important professional capital market participants is justified

Тенденції розвитку законодавства та доктрини приватного права про підприємницькі юридичні особи

The scientific article raises the question of outlining the direction of development of civil and corporate legislation of Ukraine regarding legal entities in general and business, in particular. The definition of legal forms of legal entities in the light of the recodification of the Civil Code of Ukraine. The author of the article supports the idea laid down in the Concept of updating the Civil Code of Ukraine in the part that the legal regulation of organizational and legal forms should be developed in the direction of a closed list of organizational and legal forms of legal entities– societies and institutions. The need to systematize those legal entities that are part of the legal form of «institution» is emphasized, because institutions, funds, and individual legal entities of public law operating in the legal form of the institution differ in their legal status and are not sufficiently regulated today. It is concluded that it is necessary to strengthen the role of the Civil Code of Ukraine in determining the legal status of legal entities of public law by enshrining in the Code norms that would indicate the fundamental nature of the provisions of private law in regulating the organizational and legal forms of legal entities of public law. It is noted that the basis of understanding the concept of an entrepreneurial legal entity are two criteria: activities for profit and its subsequent distribution between participants; the emergence of the founders of a special type of property and personal rights, which are called corporate rights. It is indicated on the need to distinguish between corporate and membership legal relations arising in entrepreneurial and non-entrepreneurial societies. In the article, due to the application of the criterion of «degree of completeness of rights», it was concluded that there are no grounds for identifying membership and corporate legal relations. The content of membership rights in non-entrepreneurial societies is non-property rights, that is, one of the elements of the corporate rights of participants in entrepreneurial societies. Certain property interests, if any, arise in non-entrepreneurial societies, as a general rule, fit into the design «not to get more than invested». It also emphasized the need to improve Art. 961 of the Civil Code of Ukraine regarding the definition of corporate rights, the need to determine the degree of detail of regulation of entrepreneurial legal entities at the level of the Civil Code of Ukraine, in particular in terms of returning to the structure of the Civil Code of Ukraine the norms on joint-stock companies and limited and additional liability companies.

The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?

Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance. Also, we test the moderating effect of tax literacy on the influence of the relationship between perceived fairness and coercive power on tax compliance. Methods: This research used 199 respondents determined by convenience sampling, snowball sampling technique. Data were analyzed using Partial Least Squares based Structural Equation Modeling (PLS-SEM). Result: We report that legitimacy power, tax morale, and religiosity positively influence tax compliance. On the other hand, coercive power and perceived fairness do not influence tax compliance. Moreover, our study reports that tax literacy has a role in reducing the influence of perceived fairness on tax compliance. Novelty: Our study contributes to expanding literature in two important ways. First, we re-examined the influence of the power of tax authority on tax compliance of university employees who experienced a change in university status from a public university to a state university with legal entity status (PTN-BH)-causing a change in tax rates. Second, we expand the slippery slope framework by proving the role of tax literacy in increasing the influence of the power of tax authority on tax compliance.

Территориальное общественное самоуправление: история и современность, перспективы совершенствования законодательства

The article examines, taking into account the amendments and additions made to the Constitution of the Russian Federation in 2020, the key characteristics of territorial public self-government, history of the development of legislation regulating social relations related to it, starting with the provisions of the USSR Law “On the general principles of local self-government and local economy in the USSR” of 1990, the Law of the RSFSR “On Local Self-Government in the RSFSR” of 1991, the federal laws “On the General Principles of Organization of Local Self-Government in the Russian Federation” of 1995 and 2003. The legal positions of the Constitutional Court of the Russian Federation related to territorial public self-government are also analyzed. Various points of view of legal scholars on the relationship between local self-government and territorial public self-government are studied. The subject of this study is also the right to exercise territorial public self-government and the article concludes this legal possibility is inherently a fundamental right within which the constitutional right to exercise local self-government is exercised. In addition, the author came to the conclusion the institutions of territorial public self-government should be given the status of public legal entity.

Legal Entity Status of Individual Companies Which no Longer Meet the Criteria for Micro and Small Enterprises

Legal Entity Status of Individual Companies Which no Longer Meet the Criteria for Micro and Small Enterprises

LEGAL REGULATION OF INNOVATIVE ACTIVITIES OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE REPUBLIC OF KAZAKHSTAN

In this article, the legal regulation of innovative activity of small and medium-sized enterprises is considered. In the current situation, it is necessary to create a scientifically based theoretical base and a stable mechanism for stimulating innovative processes in the domestic economy, to study it from a legal point of view. High indicators of the development of innovative entrepreneurship are directly related to the degree of integration of small and medium-sized enterprises in the innovative sphere. Foreign experience shows that small and medium-sized entrepreneurs will be more profitable due to the introduction of innovations in their activities. In addition, the legal regulation of innovative activity of our small and medium-sized enterprises has not yet been sufficiently developed, which does not allow the development of the innovative system of the country. In this regard, the most urgent task in the field of law is the development of a legal project of innovative entrepreneurship and the determination of ways of further legal development of innovative entrepreneurship. Our country should create projects that stimulate entrepreneurs to engage in small and medium-sized businesses, provide cheap loans, reduce taxes, allocate subsidies, and attract foreign investors. Having studied the legal regulation of small and medium-sized businesses in the Republic of Kazakhstan, the authors considered the legal status of small and medium-sized business entities engaged in innovative activities, defined the concept and legal essence of "innovative activity", analyzed the legal protection of small and medium-sized innovative businesses in Kazakhstan and foreign countries, determined conditions of interaction with infrastructure support for small and medium-sized businesses. As a result of the research, proposals were made to improve the legislation of Kazakhstan in this area.

Cyberloafing and Job Burnout Among Educators : How Does Organizational Commitment Play A Role as A Moderating Variable?

This study aims to analyze the effects of job burnout and cyberloafing on educator performance and the role of job burnout on cyberloafing, moderated by organizational commitment. This research employs a quantitative approach to validate hypotheses involving educators from the State University with Legal Entity Status in West Java, using a sample of 377 respondents and a questionnaire instrument adapted from various previous studies. Data was collected through questionnaires and analyzed using the Partial Least Square Equation Modeling (PLS-SEM) technique with SmartPLS software. The results indicate that job burnout has a significant positive effect on cyberloafing, suggesting that higher levels of job burnout correspond to an increased tendency for cyberloafing. Meanwhile, organizational commitment is an effective moderator in reducing the negative impact of job burnout on cyberloafing, which in turn helps improve employee performance. Thus, the study demonstrates that job burnout increases cyberloafing behaviour and decreases employee performance, yet organizational commitment can act as an effective moderator to mitigate these negative impacts. The implications of this research suggest that educational organizations can reduce the negative impact of burnout and cyberloafing on educator performance by promoting organizational commitment. This can contribute to creating a healthier and more productive work environment.

Interested Parties in Medical Malpractice Claims

The participation of interested persons in medical malpractice claims depends on the disputed material and legal relations and the specifics of the actual relationship.The main difficulties regarding the plaintiffs are related to the identification of interest in medical malpractice claims. The practical importance of detailing the material and legal interest in terms of the grounds for its occurrence is emphasized for persons who are in actual marital relations with the patient; young children of deceased patients; persons who meet the criterion of «having close ties with the patient», including those who are not relatives. It is substantiated that the circle of persons entitled to compensation for moral damage due to fetal death should be determined situationally and may not be limited to the child’s married parents.The interested parties on the defendant’s side in resolving disputes as to compensation for damage caused to the life or health of a citizen depends on the status of legal entities that provided medical services.The practice of involving medical workers in the case, due to whose actions the person was harmed, as third parties who do not file independent claims on the subject of the dispute, is criticized. Procedural complications due to an additional participant in the first proceeding do not create a clear advantage in comparison with the consideration of two disputes with ordinary parties. The practice of involving in the process entities whose competence includes additional financing of the defendant’s obligations; administrative and managerial personnel of a medical institution who did not participate in the treatment of the patient is erroneous and legally pointless.

Digitalization and Branding of Agung Manunggal Village Owned Enterprises in the New Normal Era

This community service program aims to provide assistance in obtaining the legal entity status of BUMKal Agung Manunggal and provide assistance in the form of training and creation of the BUMKal Agung Manunggal Website. This program has five stages of implementation, Stage 1: Observation to identify problems and potentials that can be developed. Stage 2: Program conceptualization is the stage of developing the program to solve successful problems. Stage 3: Program Implementation, aims to carry out training and assistance related to the status of obtaining a legal entity as evidenced by the existence of a legal entity certificate and digital marketing training. Stage 4: Pre Test and Post Test. The results of this implementation show that after mentoring and managing the legal entity BUMKal Agung Manunggal has the status of a legal entity that has been issued by the Ministry of Law and Human Rights of the Republic of Indonesia through the Ministry of Villages of the Republic of Indonesia. Furthermore, the training program and the creation of the Agung Manunggal BUMKal website provide solutions to the limitations of BUMKal

REIMAGINING LEGAL AID INSTITUTION REGULATIONS TO ENHANCE LEGAL CLARITY

Purpose: to examine in depth the current LBH establishment arrangements. In addition, this study aims to formulate a regulatory formula for the formation of LBH that is appropriate and in accordance with the applicable legal context, with the main aim of realizing better legal certainty in supporting the mission of LBH in providing legal assistance to the community. Methods/design/approach: This research uses qualitative methods with a prescriptive research approach by describing data findings, both primary and secondary data, that have been processed and analyzed. Results: This research found that the regulations for the establishment of LAI/LAO in Indonesia need to be clarified, especially in terms of the status of the legal entity used. The status of the foundation dominates so that it becomes biased in carrying out its role as a legal aid institution to the community with consistency in the principles of the foundation regulated in Indonesian law. It is necessary to reformulate regulations that are more transparent and comprehensive for advocacy principles and can provide legal assistance to the community properly without being bound by limitations that may exist in the Foundation law. Conclusion: The dominant legal entity status for the Legal Aid Institute is in the form of a Foundation, a form of Foundation legal entity that has been the most appropriate to establish LAI/LAO in Indonesia because it has advantages, the foundation is non-profit and has no members, so it is more independent and cannot be intervened by any party. The provisions of legal entities in the Legal Aid Law, which are currently still based on Foundations and Associations, need to be supported by supervisory requirements in their implementation so as not to violate the essence of the enactment of the Foundation Law. Reformulation must result in clear legal aid institutions, protect human rights, provide equal access to justice, and achieve the desired level of legal certainty.

The Legal Aspects Fulfillment of Tax Responsibilities for Micro and Small Enterprises Established as Individual Company

An Individual Company is a new legal entity intended for Micro and Small Enterprise (MSE) actors to obtain legal entity status. However, based on the taxation perspective, establishing an Individual Company raises the consequence of tax imposition on one party that is substantially the same entity, namely MSEs as Individuals and Individual Companies as Legal Entities. This study intends to examine the taxation responsibility attached to the Individual Company as a law entity so taxpayers can carry out their tax obligations. The study method used is normative juridical with descriptive-analytical research specifications and qualitative juridical data analysis. The results of this study indicate that MSE actors who establish themselves as Individual Companies are given Corporate Taxpayer status with all its legal consequences. Direktorat Jenderal Pajak (DJP) needs to make adjustments and relax the Rights and Obligations of Corporate Taxpayers in the form of Individual Companies so that the tax self-assessment system is still implemented effectively, easily, and efficiently for taxpayers so that it has an impact on legal certainty and increases the level of taxpayer compliance.

Reimagining Legal AID Institution Regulation to Enhance Legal Certainty

Purpose: This research aims to examine the regulations governing the establishment of Legal Aid Institutions (LAIs/LAOs) in Indonesia, with a focus on achieving necessary legal clarity to ensure their effective functioning. Method: This research employs a prescriptive research method, involving the description of primary and secondary data findings related to the regulations governing LAIs/LAOs establishment in Indonesia. The data are processed and analyzed to derive insights into the current legal framework. Result and Discussion: The findings indicate that the existing regulations concerning the establishment of LAIs/LAOs in Indonesia lack clarity, particularly regarding the legal entity status utilized. While foundation status predominates, its alignment with Indonesian legal principles requires further consistency. Therefore, this research underscores the need for more transparent and comprehensive reformulation of these regulations. Implication of the Research: Reforming the regulations governing the establishment of LAIs/LAOs holds significant implications for improving their efficiency and effectiveness. Such reforms can enhance access to justice, protect human rights, and ensure the proper functioning of LAIs/LAOs, thereby contributing to greater legal certainty and benefiting Indonesians in need of legal aid. Originality/Value: This research contributes to the existing literature by providing insights into the regulatory framework surrounding the establishment of LAIs/LAOs in Indonesia. By highlighting the need for reform and recommending clearer regulations, this study offers practical guidance for policymakers and stakeholders involved in legal aid provision, ultimately advancing the efficacy of legal aid services in Indonesia.

Civil Law Analysis of the Category «Public Legal Entity»: A Case Study of such Legal Entities as Public Authorities

The paper analyzes the possibility of applying the categories «public legal entity» or «legal entity of public law» in civil law. The application of this category to legal entities — public authorities — can be explained by the problem of dualism of their legal status. This dualism is manifested in the fact that, participating in civil legal relations as independent entities, legal entities-public authorities do not cease to be part of the public authority mechanism, which affects the independence of their volition and expression of will, calls into question the existence of their independent interest, different from the interest of the entire public legal entity. Under certain circumstances, legal entities-public authorities may participate in civil law relations on behalf of and in the interests of the entire public legal entity. This complicates the differentiation of such forms in practice and requires its resolution in the science of civil law. As the type-forming features of public legal entities, the author highlights their inherent connection with the public legal entity that created them and the specifics of the legal regime of their property regulation. Applying an extensive set of methods, including comparative legal and formal legal methods and from the standpoint of a systematic scientific approach, the author comes to the conclusion that it is necessary to exclude the possibility of granting public authorities the legal status of legal entities and defining the public legal entities themselves — the Russian Federation, its constituent entities and municipalities — as public legal entities instead of the legal status sui generis. The paper provides a valuable description of the risks of such an innovation caused by an incorrect understanding of the essence of a public legal entity.