Special Regime Research Articles

Examining the formation of legal guarantees for equal acces to civil service: historical origins and modern application

The aim of the work is to demonstrate the historical progression of access to civil service across different historical epochs – Ancient World, Middle Ages, New Era, and Modern Times. The developmental phases of equal access to civil service mirror the primary trends in shaping the relationship between individuals and the state. The article demonstrates the peculiarities of legal guarantees, which are closely intertwined with the complex global political, economic, social, and cultural transformations of humanity, giving scholars the space to go far beyond modern history. Employing a theoretical research model focused on a human-centered perspective, it scrutinizes the essence of legal assurances. The historical method is employed to comprehend the retrospective formation and progression of the civil service. Additionally, the axiological method forms the basis for considering equal access to the civil service as a value category.
 Results of the research highlight that the legal guarantees of the right to equal access to the civil service have evolved over time, dating back to the Ancient World. This evolution is attributed to the formation of the civil service institution. The legal guarantees for equal access to the civil service are not only recognized at the national level but are also enshrined in international legal standards aimed at protecting human and civil rights. The study acknowledges that restrictions on the right to equal access during periods of special legal regimes can limit citizens’ political opportunities for contributing to good governance. Author concluded that from the time of the Ancient World to the present, as a product of the evolutionary formation of the civil service institution, legal guarantees of the right to equal access to the civil service have been formed, including legality and fairness of selection procedures, equality, and non-discrimination of applicants for civil service positions, requirements for professionalism and competence, remuneration, etc.

Конституционно-правовые основы построения пластичной модели координации публичной власти в субъектах Российской Федерации

This article is devoted to the study of the constitutional and legal foundations for constructing a flexible model of coordination of elements of a single public authority operating in the constituent entities of the Russian Federation. It is substantiated that one of the pressing problems of organizing the subsystem of public power at this level is the inability of regions and specifically their top officials to confirm their effectiveness through legal forms of actions and decisions that correspond to the changing conditions for the implementation of public functions by them, taking into account the introduced special legal regime, regional (local) specifics. It is argued that in the modern realities of state and legal development, the most promising is the flexible regulation of coordination actions and decisions, in which, at the stage of developing a strategy for the implementation of public functions in areas that are critical for achieving performance indicators of government bodies, in the absence of threats to national security and safety of the population, the subjects of the coordination mechanism create conditions for coordinated functioning. If specific threats arise, the implementation of public functions in critical areas passes to the coordinating entity, authorized to make operational (crisis) decisions on the organization and implementation of joint and other agreed upon activities that are mandatory for all participants in the coordination mechanism. In the latter case, the competence of the coordinated entities in the relevant area of public administration or their individual powers are considered transferred to the coordinator.

Organizational and legal principles of information security of enterprises in the conditions of martial law in Ukraine

Purpose. To investigate the peculiarities of organizational and legal provision of information security (IS) in the conditions of martial law (ML). To propose changes to legislative provisions to improve legal regulation in this area. To develop systematic measures to balance the rights and obligations of individuals and legal entities in the field of IS in the conditions of ML. Methodology. The general scientific and special legal methods of cognition are used: hermeneutic method allowed us to substantiate expansion of IS field; content analysis – to determine organizational principles of IS of enterprises in conditions of ML; structural and legal – to propose indicator conditions for legal norms; special-legal – to propose system of local regulatory acts for the legal provision of IS; comparative legal – to propose special legal regime for IS of enterprises. Findings. It is indicated that during the state of war, the IS field of enterprise expands significantly and becomes an element of the national security system. The peculiarities of organizational and legal support and the basic organizational principles of IS of enterprises in the conditions of ML are determined. It is proposed to introduce a special legal regime for implementation of IS of enterprises in conditions of ML and use of the state’s capabilities in this area under specified legal regime. Amendments to the articles of Special Part of Code of Ukraine on administrative offenses are proposed for effective regulatory support of the special legal regime for implementation of IS of enterprises Originality. A legal tool is proposed to limit dissemination of information about a company’s activities – the introduction of local law documents to classify information about the company’s activities during ML into category “with limited access”. Indicator conditions and additions to legislative norms are proposed. Practical value. The developed proposals, indicator conditions and additions to legislative norms will contribute to strengthening the IS of enterprises.

“Environmental Dimension” of Article 234 of the United Nations Convention on the Law of the Sea and Russian Legislation on the Regulation of Navigation in the Waters of the Northern Sea Route

INTRODUCTION. Climate change in the Arctic, caused by global warming, as well as the political processes taking place in the world associated with increased pressure from the countries of the collective West on the Russian Federation, again raise in Western doctrine the question of the validity of the Russian Federation establishing a national regime for navigation in the waters of the Northern Sea Route in accordance with Article 234 of the 1982 UN Convention on the Law of the Sea. Doubts have been raised about our country’s compliance with the Convention’s requirement to maintain a balance between freedom of navigation and environmental protection. The purpose of this work is to analyze the validity of claims against the Russian Federation regarding its alleged abuse of the right to establish a national regime for navigation in the Arctic under the guise of environmental protection.MATERIALS AND METHODS. The problems raised in the work are structurally divided into three main groups. The first of them is related to the analysis of the characteristics of shipping in the Arctic under conditions of a changing climate, as well as the determination of the need to establish a special legal regime for navigation in polar waters. The second is devoted to the systematic interpretation of Article 234 of the UN Convention on the Law of the Sea, in its relationship with other norms of the Convention, identifying the criteria and restrictions established therein in relation to the rules of navigation adopted by the coastal state in ice-covered areas, as well as the legal content of the requirement of “due attention to navigation and protection and conservation of the marine environment.” The third part of the work is devoted to assessing the legislation of the Russian Federation on the regulation of navigation along the Northern Sea Route for its compliance with the requirements of Article 234 and maintaining the balance of freedom of navigation and protection of the marine environment in the Arctic.RESEARCH RESULTS. The legislation of the Russian Federation on the regulation of navigation in the waters of the Northern Sea Route fully meets the conditions and criteria established by Article 234 of the Convention, and is aimed at ensuring the functioning of a unified and centralized system for managing the safety of navigation in the particularly dangerous conditions of the Arctic, preventing accidents and environmental pollution environment. The restrictions established by Russian legislation are not discriminatory and are based on current and constantly updated scientific data.DISCUSSION AND CONCLUSIONS. Shipping in polar waters involves enormous risks to human life, valuable property and an extremely fragile and vulnerable environment. The effects of global warming are only exacerbating these risks, leading to increased ice instability and worsening climate problems. In this regard, in ice-covered areas, a centralized navigation management system is objectively necessary, and the establishment of special, uniform legal regulation to ensure the uninterrupted functioning of such a system. A systematic interpretation of Article 234 of the UN Convention on the Law of the Sea allows us to conclude that the establishment by a coastal state within its EEZ of non-discriminatory laws and regulations aimed at preventing, reducing and keeping under control pollution of the marine environment from ships is not a privilege, but a duty of the state based on its more general obligation to protect the marine environment, established in articles 192 and 194 of the UN Convention on the Law of the Sea. The rule of “due respect to navigation” in this regard should be interpreted to mean that the restrictions and requirements imposed by the laws and regulations of the coastal State must be primarily aimed at ensuring the safety and protection of the marine environment in harsh climatic conditions, without being at the same time discriminatory, unreasonable and excessive.

SUSTAINABLE CORPORATE GOVERNANCE OF AMERICAN SOCIAL ENTERPRISES UNDER THE PRESSURE OF NEW TRENDS

With minimal federal regulation, state legislation and precedent in the United States, the institutional environment for social enterprises, the development of social responsibility of business and sustainable corporate governance has generally been formed. It is distinguished by active support for social initiatives of business, a minimum of administrative barriers and interference in matters of their internal management, and the presence of special legal regimes. At the same time, the economic effectiveness of sustainable corporate governance is not known; its principles are also not enshrined at the federal level, but are implemented through the charters of corporations and social entrepreneurship organizations. The type and specifics of sustainable management depend on the type of organization. They are fully implemented in the organizational and legal forms of SPC and BC. The main problem in implementing the principles of sustainable management by the owners and management of social corporations remains the search for a balance between profit and social interests, including an objective assessment of the level of achievement of the latter. This balance is achieved not by the application of corporate law, which varies from state to state, but by the application of the business judgment rule, based on precedent, which implies a high degree of discretion and the difficulty or even impossibility of an objective assessment. Sustainable corporate governance is under increasing pressure from multidirectional non-economic trends leading to socialization, greening and politicization of business to the detriment of its traditional goals. The American federal, decentralized model of legal regulation of social entrepreneurship does not correspond to the development trends of the Russian legal system, where the trends of centralization of regulation dominate. The American legal model of sustainable corporate governance is implemented mainly in large international corporations, which no longer exist in Russia, which significantly reduces the relevance of the experience.

Bank Failure and Corporate Insolvency Law: Similarities and Differences

Abstract It is well-established that managing the failure of banks requires a special legal regime. While retaining the specificities of such regime is key to preserve financial stability and more broadly public interest, bank failure proceedings operate in the broader legal infrastructure of a country, where corporate insolvency regimes have a key role. This chapter examines at high-level some institutional, substantive and procedural areas where bank failure proceedings and corporate insolvency frameworks interact.

International Legal Outer Space Policy of the United States of America

The new outer space natural resources policy of the United States, outlined between 2015 and 2020 by national legislation (including the U.S. Space Resource Exploration and Exploitation Act of 2015 and the U.S. Executive Order of April 6, 2020) and in 2020 also by the U.S.-initiated separate international Artemis Aсcords, is meant to be consistent with the universal Outer Space Treaty of 1967, the basic source of international space law. This policy, which opens access for private investors to natural resources of celestial bodies under the American legislation has commanded a wide international attention not only because of the exhilarating data on the high density of deposits of precious metals and other highlydemanded natural resources on some asteroids, but also because of the question raised during the workings of the UN Committee on the Peaceful Uses of Outer Space: does this policy violate the US obligations under international law according to which the use of outer space, including celestial bodies, constitutes "the province of all mankind"? Or is it more rational for other states to create a similar international format of selective cooperation in order to be among the first to exploit the wealth of nearby celestial bodies without devoting political efforts to collectively establish international offense committed by the United States? Can a national legal and international legal response of Russia, China and other states, which are not subordinated to the United States, supported by their technological and industrial outer space infrastructure applicable to the outer space natural resources activities, become an effective incentive to negotiate a universal special international legal regime? It appears to be feasible since it is necessary to ensure conflict-free and, consequently, economically stable outer space natural resources activities corresponding to the national interests of the majority of states even with different international legal positions.

Consideration of the peculiarities of the mechanism of stimulating innovative activity

2022 and 2023 are considered the most conflictual years of the Cold War. The confrontation between Israel and Hamas, the escalation of tensions between Serbia and Kosovo, Sudan, Yemen, Karabagh are some of the hot spots that threaten the stability of peace and the world-class economy. 183 armed conflicts were counted for 2023, which is the highest figure for 30 years, and military aggression on the territory of Ukraine has reached the most destructive scale. Research work is an attempt to create a multipolar world, thanks to scientific activity due to the consequences of armed conflicts on the territory of Ukraine. The most important condition for economic growth on the platform of quality renewal of production is the reduction of costs, the production of a quality product, service, and the introduction of innovation. Thus, the object of the study is the dependence of targeted financing of innovations as a direction that will contribute to increasing the level of innovative development of enterprises. It also considers the dependence of targeted financing of innovations as a way to increase the level of innovative development of enterprises under the known impact of military operations on the territory of Ukraine. The problem of the research is the state of innovative development of Ukraine, the factors that caused it, the tools of influence and stimulation from the state, such as tax incentives, attracting investors for the development of small and medium-sized businesses through the creation of favorable economic conditions, using the example of the Diia City tax regime. It also the dependence of targeted financing of innovations, as a direction to increase the level of innovative development of enterprises under the known effects of military actions on the territory of Ukraine. The obtained results are due to such factors as the impact of military aggression on the territory of Ukraine, the pandemic and post-pandemic period, which had negative consequences such as a decrease in the planned volume of production due to the downtime of enterprises, a decrease in labor productivity, changes in the established raw material supply system. The study of the special regime of «Diia City» indicates a positive growing level of interest of investors, in particular foreign ones, in attracting funds for the development of various sectors of the economy, most of all in the field of information services, which contributes to the processes of digitization and integration of Industry 4.0. The results can be used for the strategic planning of economic entities during the war period and the post-war recovery of the economy of Ukraine, where the attraction of innovations is one of the key elements of economic prosperity, and tax incentives are a tool of the state regulatory apparatus.

Javne nabavke između upravnog i obligacionog prava: sistemsko pozicioniranje

The stances of the legal theory, comparative law and jurisprudence do not concur on the nature of public procurement: The administrative law literature considers public procurement contracts to be administrative contracts, while civil law treats them as traditional civil or commercial contracts. To understand the nature of the relationship between public procurement entities and private companies that provide them with go ods and services, this essay examines the undefined systemic connections of the Serbian Public Procurement Act (PPA) with administrative and obligation law. The research results reveal that the PPA norms, although regulate the public law regime of the unequal relationship between procurement entities and bidders, do not place this relationship in the realm of administrative law because they enable only indirect, limited and exceptional application of the administrative norms. Norms of the PPA do not explicitly refer to obligation law. Still, its application as a lex generalis is inevitable for the comprehensive regulation of the precontractual and contractual relationship between the procurement entities and bidders. These findings suggest the PPA positioning as a special regime of obligation law, which cannot be rigidly classified into public or private law. Therefore, it is proposed to distinguish administrative decision-mak ing on the contract from its execution that is subject to the obligation law, and to restrict the superiority of procurement entity for the sake of fundamental values of civil law.

Legal regulation of special taxation regimes (micro business, small business, fixed tax) (does it support the development of small entrepreneurship in Georgia - opinions and suggestions regarding the relevant institution of the tax code)

Legal regulation of special taxation regimes (micro business, small business, fixed tax) (does it support the development of small entrepreneurship in Georgia - opinions and suggestions regarding the relevant institution of the tax code)

The Future of Special Individual Income Tax Regimes for Inward Expatriates in the European Union

This article aims to elaborate on the possible future development of individual income tax regimes for inward expatriates (inpatriate tax regimes), including the challenges that such regimes pose and possible solutions from the perspective of EU law.

Окремі аспекти здійснення досудового розслідування в умовах воєнного стану

The article identifies the conditions which led to the legal regulation of the special regime of criminal proceedings. The author states that introducing such mechanisms to procedural legislation is necessary, particularly in martial law conditions. The author concludes that there is a lack of adequate depth of scientific research into the special regime of criminal proceedings under martial law. The author identifies the absence of a general theoretical definition of a “special regime” of this kind. The author outlines the range of conditions under which the elements of the special regime may be used in criminal proceedings under martial law. The author emphasizes that the starting point in this case is martial law, which is introduced under certain conditions and grounds. The author determines that the elements of the special regime may be applied if martial law is introduced, and the conditions specified in Article 615 of the Criminal Procedure Code of Ukraine only are met. The author states that the legislator simultaneously uses the concepts of “special regime of pre-trial investigation and court proceedings under martial law” and “special regime of criminal proceedings under martial law” in Section IX-1 of the Criminal Procedure Code of Ukraine. The author presents the scientific view of the legal nature of the “special regime” of criminal proceedings developed in the modern legal literature. It is determined that not all provisions of Article 615 of the Criminal Procedure Code of Ukraine directly regulate the special regime of pre-trial investigation; only some of them do so. The selected elements of the special pre-trial investigation regime are regulated by the current Criminal Procedure Code of Ukraine, but the author notes the need for their further development. The author notes a need to further improve the current legislation on the special regime of pre-trial investigation under martial law. Keywords: special regime, criminal proceedings, pre-trial investigation, martial law.

An Analysis of the Development of the Cogeneration Sector in Spain: A Comprehensive Review of the Period 1980–2020 from a Regulatory Perspective

Combined Heat and Power (CHP) has been identified by the EU as a powerful resource capable of making substantial contributions to energy savings and reducing GHG emissions. Spain’s effort to promote CHP has been prolific since the 1980s. In this regard, there have been various Laws, Royal Decrees (RDs) and European Union (EU) Directives addressed to reach the national objectives set for the CHP sector. Despite these attempts, the evolution and growth of installed CHP capacity has been irregular, compared to other technologies. Likewise, the academic treatment of the Spanish CHP evolution has not deserved the same attention as other technologies such as wind, photovoltaic and thermal solar systems. As a result, this article is aimed at providing a comprehensive overview of the regulatory frameworks applied to the Spanish CHP sector and analysing the reasons behind the variable evolution of the installed CHP capacity. The study covers the legislative context from 1980 to 2020, describing the evolution during both the pre-liberalization and liberalization periods, highlighting the modifications in economic policies that affected self-producers and the so-called Special Regime (SR) for CHP, and examining the challenges faced during the cost containment measures that followed. The manuscript finds and explains the connection between the regulatory framework and the evolution of installed CHP capacity in Spain. Likewise, the connection between the industrial situation and the promotion of CHP, as well as the influence of the Spanish Electricity Sector (SES)’s liberalization on the CHP sector are also pointed out. The paper intends to provide valuable insights for CHP experts and policymakers by showcasing the importance of aligning regulatory measures with the objectives of energy efficiency. It also serves as a reference for countries in various stages of promoting CHP, and provides evidence for the importance of stable energy-policy control mechanisms.

Специальная военная операция: проблемы правового характера

In the article, through the prism of constitutional norms and norms of the Federal Constitutional Law “On Martial Law”, the new concept of “special military operation”, which appeared within the framework of a special legal regime of martial law, is considered. At the same time, the acts of the President of the Russian Federation, which introduced martial law on the territory of certain subjects of the Russian Federation, are taken into account. Based on the results of the analysis, an explanation of the phrase “special military operation” is proposed. The Decree of the President of the Russian Federation of October 19, 2022 No. 757 “On measures implemented in the subjects of the Russian Federation in connection with the Decree of the President of the Russian Federation of October 19, 2022 No. 756”, providing for measures to be implemented in the subjects of the Russian Federation in connection with the publication of the Decree of the President of the Russian Federation of October 19, 2022, is analyzed No. 756 “On the introduction of martial law in the territories of the Donetsk People's Republic, Luhansk People's Republic, Zaporozhye and Kherson regions”. Legal inconsistencies and legal and technical errors have been identified in the text of the analyzed act. As a result of the conducted research, proposals were formulated to amend the Federal Constitutional Law “On Martial Law” and to amend the Decree of the President of the Russian Federation No. 757 of October 19, 2022 “On measures implemented in the subjects of the Russian Federation in connection with the Decree of the President of the Russian Federation No. 756 of October 19, 2022”.

Peculiarities of conducting economic activity under martial law: Business and human rights

The relevance of the topic of scientific research lies in creating conditions for the necessary level of legal regulation of economic activity, which is the basis for forming national defence interests. The purpose of the research in this article is to establish the features of conducting economic activities during the special regime, namely the regime of martial law, analyse the newly created regulatory legal documents in this area, and provide proposals for improving legislation in the named field. The article utilises a system of methods including systemic analysis, deduction method, inductive method, abstraction method, and formal-logical method. During the writing of the article, an analysis of the valid Ukrainian legislation regarding the peculiarities of conducting economic activities during the martial law regime was conducted. It was established in the article that during the conduct of economic activities under special regimes, it is necessary to consider the features defined in special legislation. Therefore, the articles of the Economic Code of Ukraine and Law of Ukraine No. 389-VIII were analysed. Changes introduced by the Law of Ukraine No. 3219-IX regarding taxation regimes and reporting by economic entities after the introduction of martial law were identified and analysed. An analysis was conducted regarding the fact that Ukrainian legislation contains certain contradictory norms regarding the regulation of economic activity during martial law. These contradictions are the main factor in revealing the weakness of the state in the face of actual challenges. Among the measures aimed at protecting workers’ rights, termination of employment contracts and ensuring the civil defence of workers during the working day were identified. Ways for necessary reform of the regulatory legal framework for conducting economic activities during martial law were proposed. To ensure the rights of workers in conditions of air raid alert, it is important to develop a new regulatory legal act. It should clearly establish the right of workers not to go to their workplace during such a situation, as well as determine the employer’s responsibility for forced labour during this period. The research has practical value since this topic began to be explored only with the start of a full-scale war in Ukraine. The results of the research can be used during the study of the discipline “Commercial Law” and during the conduct of comprehensive research on the peculiarities of state regulation of economic activity after the end of martial law

The Accounting Reflection of the Investment’s Tax Benefits

Purpose: The central objective is therefore to explain the tax benefits for investment and their reflection in the rendering of accounts, by understanding the broad concept of tax benefits, understanding the diversity that exists, with a particular focus on effectively demonstrating their applicability.
 
 Theoretical Framework: In view of the Portuguese economic context, the government has systematically created new programs and adopted tax measures aimed at granting tax benefits to promote the growth and economic development of companies. According to Teixeira (2008), the legislator establishes tax benefits with the aim of protecting the environment, encouraging savings, fostering employment and vocational training, preserving culture and cultural heritage, making incentives in tax systems crucial. In Portugal there are various types of tax benefits, such as income tax, tax deductions, investment tax and others. There are around 600 tax benefits that you can take advantage of if you consider all the conditions for their use.
 
 Design/Methodology/Approach: In this research, the tax benefit being analyzed will be investment, due to its importance in the business world and the complexity associated with it, making it an important instrument in terms of promoting competitiveness, supporting investment and, consequently, the economy of countries.
 
 Findings: It was possible to conclude that, except for the BFCIP, all the benefits are processed via IRC tax’s deduction and can’t be combined with other benefits of the same nature, except for RFAI and DLRR, which can be combined with each other if the limits aren’t exceeded.
 
 Research, Practical & Social Implications: This information can be used by any interested entitie to improve current conditions, optimize and enhance the usage of tax benefits for investment.
 
 Originality/Value: Tax benefits are a hot topic in the business world and beyond, given that they are a special tax regime that allows companies to have a tax advantage or relief compared to the normal one, helping them to have a lower financial impact by bearing less tax.

The Accounting Reflection of the Investment’s Tax Benefits

Purpose: The central objective is therefore to explain the tax benefits for investment and their reflection in the rendering of accounts, by understanding the broad concept of tax benefits, understanding the diversity that exists, with a particular focus on effectively demonstrating their applicability.
 
 Theoretical Framework: In view of the Portuguese economic context, the government has systematically created new programs and adopted tax measures aimed at granting tax benefits to promote the growth and economic development of companies. According to Teixeira (2008), the legislator establishes tax benefits with the aim of protecting the environment, encouraging savings, fostering employment and vocational training, preserving culture and cultural heritage, making incentives in tax systems crucial. In Portugal there are various types of tax benefits, such as income tax, tax deductions, investment tax and others. There are around 600 tax benefits that you can take advantage of if you consider all the conditions for their use.
 
 Design/Methodology/Approach: In this research, the tax benefit being analyzed will be investment, due to its importance in the business world and the complexity associated with it, making it an important instrument in terms of promoting competitiveness, supporting investment and, consequently, the economy of countries.
 
 Findings: It was possible to conclude that, except for the BFCIP, all the benefits are processed via IRC tax’s deduction and can’t be combined with other benefits of the same nature, except for RFAI and DLRR, which can be combined with each other if the limits aren’t exceeded.
 
 Research, Practical & Social Implications: This information can be used by any interested entitie to improve current conditions, optimize and enhance the usage of tax benefits for investment.
 
 Originality/Value: Tax benefits are a hot topic in the business world and beyond, given that they are a special tax regime that allows companies to have a tax advantage or relief compared to the normal one, helping them to have a lower financial impact by bearing less tax.

The ethical aspect of public administration under special regime and sustainable development

Standards of ethical conduct for public servants encompass all aspects of public administration. Standards of ethical conduct for public servants under special legal regimes act as a measure of the rule of law, impartiality, and integrity. They are guarantees of the rationality and efficiency of public administration. The article aims to determine the content and features of applying standards of ethical conduct for public servants under special legal regimes, particularly the legal regime of martial law. The methodological framework of this study encompasses general and special methods, methods of scientific cognition, system analysis, formal-logical, structural-logical, and dialectical methods, and numerous empirical methods. The article substantiates that the legal regime of martial law has entailed increased corruption risks and determines their objective (impossibility of electronic declaration, expended list of admissible gifts) and subjective (involvement of public servants in the collection, receipt, and distribution of charitable and humanitarian assistance) reasons. The above should be compensated by means of raising standards of ethical conduct. Conclusions make a stand for the inadmissibility of disregarding the rules of ethical conduct by public servants and deny any justification for their violation under the legal regime of martial law

Problematika izvršenja kazni zatvora za krivična dela organizovanog kriminala

The paper points out the specifics in connection with serving prison sentences in the Special Department of the Correctional Penal Institution in Požarevac intended for serving prison sentences for criminal offenses of organized crime, considering that prisoners there serve their sentences in a special regime, involving isolation from the general prison population, as well as special treatment. This is primarily due to the fact that the position of persons serving a sentence in a special regime is less favorable compared to those who are not in such a regime, because the rights of prisoners in the Special Department are not the same as the rights of other prisoners. Certain basic rights of those serving a sentence in the Special Department are denied or unjustifiably limited and certain provisions of the law are not in line with the system of execution of criminal sanctions embodied in the Law on the Execution of Criminal Sanctions adopted in 2014. Special attention is paid to the need to create an essentially effective practice in dealing with this category of prisoners in terms of treatment (work therapy), which is an obligation of the state and which must also be made possible for those who are serving their sentence in the Special Department, considering that this is the only way to achieve the purpose of serving a prison sentence.

О НЕОБХОДИМОСТИ МОДЕРНИЗАЦИИ СПЕЦИАЛЬНЫХ НАЛОГОВЫХ РЕЖИМОВ

The article analyzes the special tax regimes applied in Russia to support small businesses. Special attention is paid to the simplified taxation system (STS) and its role in budget formation. It was found that the STS plays a key role in budget formation, and entrepreneurs who are in the upper limits of the STS thresholds make a significant contribution to the budget. Other special tax regimes for entrepreneurship were also analyzed and the question of their expediency was raised.