Problem Of Liability Research Articles

The Internal Revenue Code's Section 351 Implied Deferred Tax Liability Problem

The Internal Revenue Code's Section 351 Implied Deferred Tax Liability Problem

Problems of the guiltless civil liability of medical workers

The legal regulation of relations in the field of medical services in the Republic of Kazakhstan is dynamic and flexible, and its content complies with modern international standards in the field of human and citizen rights. In these conditions, the main task of the state is to improve legislation regulating civil law relations in the medical field, which is accomplished by increasing the quality of medical care through legal mechanisms to protect the rights of the patient. The problems of application and the possibility of expanding the grounds for guiltless liability in the medical field are relevant, are of great scientific and practical interest, and also considered by the author reasonably and quite timely. The author of the article raises questions that enable medical activity as part of consumer turnover, as well as a source of increased danger, which makes it possible to apply the norms of increased responsibility to relations that are associated with its implementation. The article also substantiates the need to reform the norms on compensation for moral damage in connection with its infliction to the patient, which will ensure the right to protection of infringed civil rights most fully.

Правовое регулирование добросовестных практик в сфере предпринимательства

The article deals with the peculiarities of legal regulation of fair practices in the course of entrepreneurial activity. According to the author, the maintenance of the system of fair practices is aimed at resolving the most complex issues of interaction between entrepreneurs and other participants of entrepreneurial activity. In the conditions of the modern market fair practices are considered in the context of the general problem of civil liability and sustainable business development. These problems are studied as a structural element of corporative social responsibility of business.

On Some Problems of Administrative Liability of Legal Entities

On Some Problems of Administrative Liability of Legal Entities

CRIMINAL ANALYSIS OF PREMEDITATED BANKRUPTCY: ESSENTIAL CHARACTERISTICS OF THE CRIME

The article examines theoretical and applied problems of criminal liability for deliberate bankruptcy (Article 196 of the Criminal Code of the Russian Federation) with an emphasis on the features of doctrinal interpretation and regulatory regulation. Scientific understanding of the stated problem pursued the goal of expanding the extensive fundamental knowledge already achieved by criminal legal thought about the essential features of the elements of its composition. Within the framework of the research objectives, through systemic, functional and logical-legal analysis, a systemic relationship between intentional bankruptcy in its contradiction and unity with the categories of bankruptcy legislation was identified. The conclusion is substantiated that those provided for in Art. 196 of the Criminal Code of the Russian Federation, a socially dangerous act is a crime committed with the aim of illegally obtaining benefits in the form of the final liquidation of an organization, or avoiding liability for non-payment of debt.

Postulat posiłkowego stosowania zasad prawa karnego a odpowiedzialność z tytułu administracyjnych kar pieniężnych

The article focuses on the problem of liability for administrative fines, taking into account elements of a subjectivising nature of administrative liability to demonstrate the possibility of subsidiary application of criminal law provisions by public administration bodies. Through the analysis of the case law of the Supreme Administrative Court, selected Regional Administrative Courts, the Constitutional Tribunal, as well as the European Court of Human Rights, it is shown that the problem of measuring and imposing administrative fines on the basis of the provisions of substantive administrative law and Section IVa of the Code of Administrative Procedure requires a much broader analysis than any conducted thus far. Due to the legislator’s failure to guarantee the correct scope of legal protection that would include demonstrating the circumstances that are also of a subjective nature, obliged entities have been deprived of numerous legal guarantees provided not only in Article 42(2) of the Constitution of the Republic of Poland but also in Article 6 of the Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR). The analysis of the nature of administrative fines proves that the current regulations of Section IVa of the Code of Administrative Procedure require significant reform, in particular, to guarantee the absence of arbitrary imposition and execution of administrative sanctionsby public administration bodies. Verifying the judgments from the point of view of taking into account the subsidiary application of the provisions of criminal law has made it possible to present a discussion on the nature of administrative liability, which is first and foremost of significance in terms of implementing the obligations of the State Party to the ECHR within the framework of taking into account subjective circumstances, but also in terms of the application of the ne bis in idem principle in the situation of concurrence of criminal and administrative liability. With this in mind, a de lege ferenda postulate is to amend the provisions of Section IVa of the Code of Administrative Procedure by including in its scope additional legal guarantees of obliged entities while taking into account the principle of legalism in its broadest sense.

The state of scientific development of the problems of criminal liability for gender-based violence in the context of armed conflict (martial law) in Ukraine in 2019-2022

The state of scientific development of the problems of criminal liability for gender-based violence in the context of armed conflict (martial law) in Ukraine in 2019-2022

Legal Training of Surgeons of the Republic of Tatarstan Based on the Experience of Participation in Criminal Proceedings in “Medical” Cases

Relevance In modern realities, medical workers, primarily representatives of surgical specialties, are increasingly faced with the need to have legal literacy, since medical activities associated with surgical practice are associated with high legal risks.Aim of study Studying the legal training of surgeons in the Republic of Tatarstan based on the experience of participating in criminal proceedings in cases related to improper provision of medical care.Material and methods During the period from May 15 to May 31, 2021, an anonymous survey of 124 surgeons from various medical organizations of the Republic of Tatarstan was conducted. The questionnaire consisted of 13 multiple-choice questions with an additional field for comments. The participation in the survey was voluntary, and the questions were devoted to the experience of participation in criminal proceedings in “medical” cases and the need for legal training in this matter.Results Among those surveyed, 51.5% of respondents at least once during the years of their career gave explanations to law enforcement agencies regarding the unfavorable outcome of medical care, and 38.7% were directly involved in a criminal case. According to 52.2% of respondents, the most common reason for complaints to law enforcement agencies is the inadequacy/bad manners of patients. The vast majority of doctors surveyed are guided in their activities by currently existing procedures, orders, standards and clinical recommendations. However, more than 37% of doctors have no idea how to act in the event of a criminal case being initiated due to an unfavorable outcome of medical care, and for 71.0%, medico-legal training is “highly relevant”.Conclusion The problem of criminal liability for improper provision of medical care for surgeons in the Republic of Tatarstan is extremely relevant. There is an urgent need to develop interdisciplinary formats for interaction between the medical, forensic and legal communities in order to improve the legal literacy of medical workers and reduce criminal risks in surgical practice.

On the Problem of Determining International Legal Responsibility in Public International Law

One of the ways to ensure order in international relations from ancient times to the present day is to use the institution of responsibility. Most lawyers who devote their work to international law in general and to its individual branches. To one degree or another, these works deal with the issue of international responsibility.
 To date, the issue of liability under international law has been one of the least developed, although the problem of international legal liability is becoming increasingly important in the practice of international relations as one of the security institutions that help maintain a certain legal order in the world.
 The issues of international responsibility are equally important both in the field of public law and private law relations. Moreover, liability in these two branches of international law has much in common and is closely interrelated, which is clearly evident in the process of analyzing liability issues in various branches of international law.
 The definition of responsibility in international law is a key topic that determines the legal order and relations between states and other actors of the international community. One of the key aspects is the consideration of the principles of determining responsibility in international law.
 The definition of responsibility in international law is a key topic that determines the legal order and relations between states and other actors of the international community. One of the key aspects is the consideration of the principles of determining responsibility in international law.
 The article examines the essence and main aspects of the concept of international legal responsibility, which is one of the first principles of international law.
 First of all, the article examines the principles of responsibility, such as the principles of sovereignty, equality of states and non-interference, and how these principles shape legal standards and mutual relations between states and other subjects of international law.
 Special emphasis is placed on the current challenges facing the concept of international legal responsibility. In particular, the author analyzes new forms of responsibility, such as cybersecurity, human rights violations and other aspects arising from the development of globalization and technology.
 The article also emphasizes the need for continuous analysis and adaptation of the concept of international legal responsibility to changes in the modern world, emphasizing the importance of developing effective tools and mechanisms to address the challenges arising in a globalized and technologically advanced society.

ИСТОРИКО-ПРАВОВЫЕ ТЕНДЕНЦИИ УГОЛОВНОЙ ОТВЕТСТВЕННОСТИ ЗА ДЕЗОРГАНИЗАЦИЮ ДЕЯТЕЛЬНОСТИ УЧРЕЖДЕНИЙ, ОБЕСПЕЧИВАЮЩИХ ИЗОЛЯЦИЮ ОСУЖДЕННЫХ (ЗАКЛЮЧЕННЫХ) ОТ ОБЩЕСТВА

In Russia, one of the most common punishments throughout the entire period of existence has been punishments related to imprisonment and isolation from society. In the process of executing these punishments, problems may arise in their implementation. The key problem in this area is the improvement of measures to counter actions that disrupt the activities of correctional institutions. For several decades, Soviet legislation has been changing the concept of criminal liability for actions related to the disorganization of correctional institutions. The article examines the historical and legal trends in the development of criminal liability for violent acts against convicts (prisoners) and staff of institutions providing isolation from society at different historical stages. The work is based on the analysis of scientific literature and legislative acts that establish measures of responsibility for actions related to the disorganization of correctional institutions. The aim of the work was to raise the problem of criminal liability for the disorganization of correctional institutions for scientific discussion.

Environmental liability by example of counteracting land spoilage

This article is devoted to the analysis of the problems of environmental liability in relation to one of the most important natural resources. The introduction substantiates the importance of the subject under consideration, taking into account climatic changes and social factors, which are expressed in the lack of careful use of a certain element of the biosystem. The constant interest of the scientific community in the formation of basic approaches in the considered field is noted. Significant conclusions are formulated in the course of the description of the objects and methods of research. It is fairly noted that the normative provisions are largely formal in nature, which hinders their practical application. The authors do not agree with the restriction of the scope of the criminal-legal prohibition only to the pollution of the soil, and believe that it is necessary to establish the responsibility for the mechanical damage, as well as for the irrational use of this resource. The main results of the research are presented in the article in the form of practical proposals to improve the current domestic legislation by criminalizing a number of violations of land use. The methodological basis of the research is presented through the evaluation of land as an object of legal protection, taking into account the principles of axiological, activity, comparative and systemic approaches. The methodological block reveals and substantiates the most significant vectors of research in the selected segment in relation to criminal-legal and criminological aspects. The article emphasizes the importance of their integrated application. The reasons for the formality of the criminal-legal prohibition of land degradation and measures that allow it to become an effective tool to counteract such encroachments are formulated in the discussions.

Solving the Aggregate Liability Problem

Solving the Aggregate Liability Problem

Some problems of liability for the legalization (laundering) of money or other property obtained by criminal means under the criminal law of China and Russia: comparative legal analysis

The study analyzes the criminal legislation of the Russian Federation (hereinafter – the Russian Federation) and the People’s Republic of China (hereinafter - the PR C) in terms of «laundering» money or other property acquired by criminal means. The judicial practice of Russia and China is analyzed with typical examples of the studied category of cases. Common schemes of legalization (laundering) of funds acquired as a result of a crime are given. The international norms and acts in the studied area are considered.

The state of scientific development of the problems of criminal liability for gender-based violence in the context of armed conflict (martial law) in Ukraine in 2015-2018

This article continues the publication of scientific articles on the state of scientific development of the issues of criminal liability for gender-based violence in the context of armed conflict (martial law) in Ukraine. The author has devoted this scientific article to the analysis of the approved dissertation research topics on gender-based violence, including its types (forms), in 2015-2018.
 It is noted that the year 2014 in the history of Ukraine is associated with the beginning of the "hybrid” war of the Russian Federation: the occupation of the Autonomous Republic of Crimea (February-March) and the creation of "pseudo­republics” in the east - the so-called "dpr” and "lpr” (April). These events were the impetus for the legal assessment of such acts against the sovereignty and territorial integrity of Ukraine by international organizations and foreign leaders.
 It is emphasized that during this period, civil society organizations conducted research on the use of violence, including gender-based violence, by members of illegal armed groups against both civilians and prisoners of war from the Armed Forces of Ukraine and volunteer associations. The author emphasizes that such studies were carried out within the framework of grants and were interim in nature (covering either the beginning of the armed conflict or several months).
 It is concluded that among the approved dissertation research topics on gender-based violence, including its types (forms), in 2015-2018, 52.3% or 34% do not have information on scientific publications and dissertation research or do not have texts of dissertation research freely available.
 It has been established that the increase in 2018 in the number of dissertation research topics on gender-based violence and its forms (types) is due to the adoption in December 2017 of the Laws of Ukraine "On Prevention of Gender-Based Violence” and "On the Prevention of Gender-Based Violence”. The Laws of Ukraine "On Preventing and Combating Domestic Violence” and "On Amendments to the Criminal and Criminal Procedure Codes of Ukraine to Implement the Provisions of the Council of Europe Convention on Preventing and Combating Violence against Women and Domestic Violence”. In particular, among the 24 topics of dissertation research: 8 are devoted to the problem of administrative and criminal liability for domestic violence, 4 to criminal offenses against sexual freedom and sexual inviolability of a person and its types.
 It is also noted that out of 65 topics, only 5 topics are directly devoted to the problem of gender­based violence in armed conflict and armed conflict in general, among which only one work is directly devoted to the problem of conflict-related sexual and gender-based violence as an international crime.
 At the same time, in this paper, the author examined the issue of gender-based violence related to the conflict from the perspective of international law, rather than criminal liability under national law.

Back to the Problem of Criminal Liability of Legal Entities: Two Views on the Problem (Using the Example of Environmental Crimes)

The authors examine the positions of supporters and opponents of introducing criminal liability for legal persons in the Russian Federation. They have summarized and evaluated the existing approaches to the problem, and present two views on the prospect of introducing the institute of criminal liability for legal persons using the example of environmental crimes. This choice is not accidental and is explained by a number of reasons. Firstly, the condition of the environment continues to deteriorate in spite of all undertaken efforts, which calls for new approaches to its protection, including through criminal law means. Secondly, it is necessary to understand that the greatest threat to the environment is posed by large companies working in the sphere of extracting, processing and using various natural resources — oil, gas, metals, chemical companies, agricultural holdings, energy and transportation companies, which all operate with the purpose is maximizing profits. Practice shows that they are responsible for the largest environmental disasters of the latest decades. Compared to them, the contribution of private persons to environmental pollution is negligibly small. Thirdly, the overwhelming majority of researchers specializing in the problems of criminal liability for environmental crimes support the establishment of criminal liability specifically for the violations of nature protection legislation. In spite of the differences in the opinions of authors regarding the necessity of establishing criminal liability for legal persons, they leave space for further discussions on the topic.

The Art of (Non)Experimental Translation of Electronic Literature. On the (Un)Repeatable Translation of Loss Of Grasp

The article focuses on (Nie)panowanie, the Polish translation of Loss of Grasp by Serge Bouchardon and Vincent Volckaert. The main part of the study consists of a detailed report of translator’s work made in 2019 and her experience is compared with the experiences of translators of ten other language versions of the work. This study is accompanied by some more general reflection on problems of e-literature translation, especially in the context of experimental translation theory. Two main questions the author deals with are: should e-lit translation always be seen as an experimental one, and what does it, in practice, mean to translate interactive and multimedia work? The last part of the article offers a broader perspective on the field: reflections on trans-platform translation as a kind of digital literature preservation and on the problems of platform liability or programming obsolescence.

The Problem of Criminal Liability for Generating Pornography Using Artificial Intelligence

The Problem of Criminal Liability for Generating Pornography Using Artificial Intelligence

Problems of liability for injury to the health caused by the use of genome editing systems of germ line cells

The problem of the admissibility of compensation for harm caused to the health of a person by an act committed before his birth, in particular, due to editing of the genome of human germ line cells, is investigated. It is argued that in the case of a live birth, a child acquires the right to compensation for property and moral damage caused by an act committed before his birth. It is substantiated that such an act is illegal, as violating an objective right and encroaching on an intangible good (health) protected by law. Due to the fact that the modern level of development of science and medicine allows to directly affect human health long before it is born, such an intangible good as health should begin its legal existence "in anticipation" of the subject of civil law due to its special significance for the future participant of property and personal non-property relations that constitute the subject of civil law regulation.

Problems of Compensation of Losses in Breach of Civil Law Obligations

Relevance. One of the basic approaches for civil law is to allow the injured party to claim full compensation for losses, including in case of violation of civil law obligations. The widespread use of this approach is based on universal human notions of reasonableness and fairness of restoring the property sphere of the injured party at the expense of the party that committed the violation. Compensation of losses plays a crucial role among the means of protection of subjective civil rights provided for by Article 12 of the Civil Code of the Russian Federation.The purpose of the study is to develop theoretical provisions that determine the features of the implementation of the principle of full compensation for damages in breach of obligations at the current stage of development of market economy and legislation of the Russian Federation.Objectives: to identify the problems associated with the implementation of the principle of full compensation for losses in the civil law of the Russian Federation; to determine the features of ensuring the balance of interests in the compensation of losses; to determine the directions of further development of legal regulation of the issues under consideration.Methodology. When writing the work, dialectical-materialistic method, systematic method, methods of analysis and synthesis, formal-legal method were used.The results of the research are of a theoretical and applied nature and are aimed at improving the quality of legal regulation of civil legal relations.The conclusions made in the article are of a discussion nature, aimed at continuing the research in the frame-work of the stated subject matter, development of basic principles that allow to uniformly resolve the problems associated with the realization of the rights to full compensation for damages for breach of obligations, including in a complex system of relations between individual participants of civil turnover. The article is a continuation of the author's scientific research on issues related to the problems of civil liability.

Problem issues of criminal liability for violations of domestic tax legislation

The paper reveals the importance of solving the problems of criminal liability for violations of domestic tax legislation as one of the conditions for building a modern democratic society. The legal order in the sphere of public relations is directly dependent on the effectiveness of the measures of legal responsibility, which follows for the violation of the legal norms that regulate them. Criminal liability as a separate type of legal liability is characterized by a special legal, factual and procedural basis for the application of sanctions. Criminal liability for violation of tax legislation is characterized by coercion on the part of state power structures in content and form; provides for the imposition of negative consequences for offenses in the form of certain restrictions in order to protect relationships; contains public and state condemnation of the offender's actions and behavior; the act or inaction committed by the violator is the main reason for prosecution. According to the provisions of the current criminal legislation of Ukraine, guilt is expressed in two forms: intent and carelessness. At the same time, each of these forms also has its own varieties. In accordance with the Criminal Code of Ukraine (Article 212), liability is established for tax evasion, fees (mandatory payments). A special feature of liability for violation of tax legislation is its compensatory and punitive nature. A necessary condition for ensuring law and order in our country in the field of tax relations is the establishment of criminal liability for their non-fulfillment or improper fulfillment. At the same time, the latter should be based on a certain system of principles, i.e., fundamental principles designed to regulate tax relations of a tort nature. The introduction of liability for tax offenses, as well as the corresponding mechanisms for the damage caused to taxpayers, not only allows to protect the rights and interests of taxpayers, but also will contribute to raising the level of legal culture and tax discipline.