The relevance of the research topic is determined by the need for a balanced assessment and comprehensive analysis of the fourth energy transition and its features. The author examines the causes of the beginning of the transition and its political, economic, and social consequences. Sociopolitical features directly affecting the development of the energy transition and its pace are discussed in the article. Separately, the possible conse-quences of neglecting the economic foundations of the energy sector and replacing them with politically moti-vated decisions are explored. The research methodology includes the analysis of scientific publications by Russian and foreign authors, as well as logical and structural analysis. The use of a systemic approach allows for considering the energy transition as a single system with multiple interacting subsystems. The author con-cludes that the key factor and at the same time the main distinguishing feature of the fourth energy transition is political expediency. However, the author notes that substituting economic expediency with political expediency can lead to reduced energy accessibility worldwide, decreased investment, and social tension. Minimizing negative consequences is possible through harmonious and consistent development of the energy transition based on the use of market mechanisms.
{"title":"Discourse on the Energy Transition and Its Impact on Global Energy Policy","authors":"Roman V. Antoshkin","doi":"10.24158/pep.2023.6.8","DOIUrl":"https://doi.org/10.24158/pep.2023.6.8","url":null,"abstract":"The relevance of the research topic is determined by the need for a balanced assessment and comprehensive analysis of the fourth energy transition and its features. The author examines the causes of the beginning of the transition and its political, economic, and social consequences. Sociopolitical features directly affecting the development of the energy transition and its pace are discussed in the article. Separately, the possible conse-quences of neglecting the economic foundations of the energy sector and replacing them with politically moti-vated decisions are explored. The research methodology includes the analysis of scientific publications by Russian and foreign authors, as well as logical and structural analysis. The use of a systemic approach allows for considering the energy transition as a single system with multiple interacting subsystems. The author con-cludes that the key factor and at the same time the main distinguishing feature of the fourth energy transition is political expediency. However, the author notes that substituting economic expediency with political expediency can lead to reduced energy accessibility worldwide, decreased investment, and social tension. Minimizing negative consequences is possible through harmonious and consistent development of the energy transition based on the use of market mechanisms.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The work is focused on the research of technologies for the formation of young people's scientific picture of the world and the corresponding political culture in the conditions of a high degree of societal informatization and cardinal geopolitical transformations. The article emphasizes the role of education and science in the process of spiritual and ideological formation of personality, the increasing importance of information technology and new social media. It is emphasized that one aspect of the geopolitical reality that intensifies the civil participa-tion of youth in politics is the intensification of social networking technologies that challenge the information security of Russia. Information threats as a devastating, destructive component in the space of political interac-tions manifest themselves in the distortion of information in order to psychologically influencing young people. The methodological significance of the concept of universal evolutionism and the resource potential of the lat-est information technologies and digital ecosystems in politics are argued.
{"title":"Adaptation Resources of Russian Youth in the Midst of Intense Geopolitical Transformations","authors":"Olga A. Zavyalova","doi":"10.24158/pep.2023.6.10","DOIUrl":"https://doi.org/10.24158/pep.2023.6.10","url":null,"abstract":"The work is focused on the research of technologies for the formation of young people's scientific picture of the world and the corresponding political culture in the conditions of a high degree of societal informatization and cardinal geopolitical transformations. The article emphasizes the role of education and science in the process of spiritual and ideological formation of personality, the increasing importance of information technology and new social media. It is emphasized that one aspect of the geopolitical reality that intensifies the civil participa-tion of youth in politics is the intensification of social networking technologies that challenge the information security of Russia. Information threats as a devastating, destructive component in the space of political interac-tions manifest themselves in the distortion of information in order to psychologically influencing young people. The methodological significance of the concept of universal evolutionism and the resource potential of the lat-est information technologies and digital ecosystems in politics are argued.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Currently, digital technologies are being actively introduced into the activities of the state, its bodies and various areas of citizens' lives. Modernization of society in the context of the development of the digital economy ne-cessitates the transformation of the system of public administration. The introduction of modern information technology also affects the civil service. The aim of the study is to characterize the directions of its digitalization in modern Russia based on the analysis of the functioning of the federal state information system tools “Unified Information System for Managing the Personnel of the State Civil Service of the Russian Federation” (portal “Civil Service”). Using systemic and structural-functional methods, the article analyzes this system as an ele-ment of the digital transformation of the civil service. Conclusion dwells upon the fact that it needs to be im-proved in the context of the state's implementation of a unified “platform approach” in the digitalization of public administration.
{"title":"Digitalization Tools of the State Civil Service in Modern Russia","authors":"Alexander V. Egupov","doi":"10.24158/pep.2023.6.5","DOIUrl":"https://doi.org/10.24158/pep.2023.6.5","url":null,"abstract":"Currently, digital technologies are being actively introduced into the activities of the state, its bodies and various areas of citizens' lives. Modernization of society in the context of the development of the digital economy ne-cessitates the transformation of the system of public administration. The introduction of modern information technology also affects the civil service. The aim of the study is to characterize the directions of its digitalization in modern Russia based on the analysis of the functioning of the federal state information system tools “Unified Information System for Managing the Personnel of the State Civil Service of the Russian Federation” (portal “Civil Service”). Using systemic and structural-functional methods, the article analyzes this system as an ele-ment of the digital transformation of the civil service. Conclusion dwells upon the fact that it needs to be im-proved in the context of the state's implementation of a unified “platform approach” in the digitalization of public administration.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper considers the activities of the authorities and economic entities of the Leningrad region of the Rus-sian Federation in creating a stable investment climate in the region as an important factor providing opportuni-ties for sustainable regional development, especially during a period of pandemic and under economic sanc-tions. A retrospective analysis of the development of approaches to the organization of investment activity in the region is given, and current activities of the regional administration to attract investment are analyzed. The success of such events is assessed using a number of ratings in dynamics as well as the economic develop-ment of the region against the background of changes in the quality of the investment climate. The conclusion is made about the objective change in the degree of influence of the favorable investment climate, formed by the leadership of the Leningrad region, on the pace of economic development and the final result of the devel-opment of the regional economy – the quality of life of its population.
{"title":"Investment Climate as a Factor of Regional Economic Development: Experience of the Leningrad Region of the Russian Federation","authors":"Nadezhda M. Kosmacheva, Galina V. Cherkasskaya","doi":"10.24158/pep.2023.6.13","DOIUrl":"https://doi.org/10.24158/pep.2023.6.13","url":null,"abstract":"The paper considers the activities of the authorities and economic entities of the Leningrad region of the Rus-sian Federation in creating a stable investment climate in the region as an important factor providing opportuni-ties for sustainable regional development, especially during a period of pandemic and under economic sanc-tions. A retrospective analysis of the development of approaches to the organization of investment activity in the region is given, and current activities of the regional administration to attract investment are analyzed. The success of such events is assessed using a number of ratings in dynamics as well as the economic develop-ment of the region against the background of changes in the quality of the investment climate. The conclusion is made about the objective change in the degree of influence of the favorable investment climate, formed by the leadership of the Leningrad region, on the pace of economic development and the final result of the devel-opment of the regional economy – the quality of life of its population.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The modern realities of business structures are characterized by extremely difficult conditions due to the restric-tive economic measures imposed by Western countries on the Russian Federation as a sign of non-acceptance of its foreign economic paradigm. The study outlines areas for improvement of the Russian financial system on the basis of the analysis of the sanctions imposed and their impact on the possibility of cross-border payments. The legal aspects of the regulation of digital assets are considered through the prism of Russian and foreign legislation, the advantages of their use and legalization as a payment instrument are highlighted. It is proposed to create a special economic zone for the implementation of digital currency settlements using tokens. In conclusion, this form of payment organization allows to apply an experimental legal regime, to develop pro-prietary mechanisms of admission to the market of digital currencies and tokens, taking into account all the functioning features of the international financial center.
{"title":"Payments and Foreign Exchange Regulation under the Sanctions Regime: Legal Aspect","authors":"Artak V. Arutyunyan","doi":"10.24158/pep.2023.6.23","DOIUrl":"https://doi.org/10.24158/pep.2023.6.23","url":null,"abstract":"The modern realities of business structures are characterized by extremely difficult conditions due to the restric-tive economic measures imposed by Western countries on the Russian Federation as a sign of non-acceptance of its foreign economic paradigm. The study outlines areas for improvement of the Russian financial system on the basis of the analysis of the sanctions imposed and their impact on the possibility of cross-border payments. The legal aspects of the regulation of digital assets are considered through the prism of Russian and foreign legislation, the advantages of their use and legalization as a payment instrument are highlighted. It is proposed to create a special economic zone for the implementation of digital currency settlements using tokens. In conclusion, this form of payment organization allows to apply an experimental legal regime, to develop pro-prietary mechanisms of admission to the market of digital currencies and tokens, taking into account all the functioning features of the international financial center.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Russian economy is at the stage of transition to a new model based on sovereignty, in particular, techno-logical. Its provision today is one of the most important tasks, the solution of which is aimed at industrial pro-jects. The present study presents the conceptual basis of the phenomenon of “technological sovereignty”, which expands the understanding of the problem under study and takes into account the current trends in the development of industrial systems. The stages of formation of technological sovereignty specific to the Russian reality are highlighted. Based on the analytical data of the Bank of Russia, the author’s methodology for evalu-ating the effectiveness of industrial systems is proposed, adequate to the identified stages of the development of technological sovereignty in Russia, taking into account the resource sources of the growth of the efficiency of industrial systems and tested on the example of a number of industries. Conclusion dwells upon the fact that the ratio of efficient and inefficient industrial systems in Russia at different stages of the formation of techno-logical sovereignty has changed.
{"title":"Development of Methodological Tools for Evaluating the Effectiveness of Industrial Systems Adequate to the Stages of Technological Sovereignty Formation","authors":"Farida F. Galimulina","doi":"10.24158/pep.2023.6.18","DOIUrl":"https://doi.org/10.24158/pep.2023.6.18","url":null,"abstract":"The Russian economy is at the stage of transition to a new model based on sovereignty, in particular, techno-logical. Its provision today is one of the most important tasks, the solution of which is aimed at industrial pro-jects. The present study presents the conceptual basis of the phenomenon of “technological sovereignty”, which expands the understanding of the problem under study and takes into account the current trends in the development of industrial systems. The stages of formation of technological sovereignty specific to the Russian reality are highlighted. Based on the analytical data of the Bank of Russia, the author’s methodology for evalu-ating the effectiveness of industrial systems is proposed, adequate to the identified stages of the development of technological sovereignty in Russia, taking into account the resource sources of the growth of the efficiency of industrial systems and tested on the example of a number of industries. Conclusion dwells upon the fact that the ratio of efficient and inefficient industrial systems in Russia at different stages of the formation of techno-logical sovereignty has changed.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article analyzes the current practice of tax control in the Russian Federation. The features, regularities and problems of tax control in the modern realities of Russia are considered. Based on the study of the effective-ness of on-site tax audits, the effectiveness of tax control in the constituent entities of the Russian Federation and the dynamics of additional charges during on-site and in-house tax audits, the authors substantiate the need to improve the efficiency of tax control at the current stage. In particular, attention should be paid to the development and improvement of pre-inspection analysis in the context of digitalization and automation of tax processes. The authors argue that, given the new digital capabilities, the improvement of pre-inspection analy-sis, as well as the introduction of indicators to assess its efficiency will improve the effectiveness of tax control in the Russian Federation.
{"title":"Features and Problems of Tax Control Development in Modern Russia","authors":"Uran M. Ondar, Inga V. Nikulkina","doi":"10.24158/pep.2023.6.14","DOIUrl":"https://doi.org/10.24158/pep.2023.6.14","url":null,"abstract":"The article analyzes the current practice of tax control in the Russian Federation. The features, regularities and problems of tax control in the modern realities of Russia are considered. Based on the study of the effective-ness of on-site tax audits, the effectiveness of tax control in the constituent entities of the Russian Federation and the dynamics of additional charges during on-site and in-house tax audits, the authors substantiate the need to improve the efficiency of tax control at the current stage. In particular, attention should be paid to the development and improvement of pre-inspection analysis in the context of digitalization and automation of tax processes. The authors argue that, given the new digital capabilities, the improvement of pre-inspection analy-sis, as well as the introduction of indicators to assess its efficiency will improve the effectiveness of tax control in the Russian Federation.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article reveals relevant aspects of the events of 2020-2023 in the context of public-power rela-tions. In the context of the adopted constitutional amendments, the issue of local self-government becomes relevant due to the construction of a unified system of public power, in the vertical of which local self-government bodies are now also embedded. The steps taken by the federal legislator to reform the legislation on local self-government raise a number of significant problems related to the lack of certainty in the conceptual series used, as well as the delimitation of the powers of the state and local self-government, which are disclosed in this article. The initiated reform of public authority has not been able to bring the necessary clarity to this issue for the time being, for which reason the article proposes a substantive approach to the delineation of the spheres of influence of local gov-ernment and state power. This approach will overcome the uncertainty in the legislation on local self-government and will contribute to improving the efficiency of public administration.
{"title":"Trends in the Development of Local Self-Government: Key Events of 2020–2023 and Their Impact on the Unified System of Public Power","authors":"Sergey M. Tubolev","doi":"10.24158/pep.2023.6.22","DOIUrl":"https://doi.org/10.24158/pep.2023.6.22","url":null,"abstract":"The article reveals relevant aspects of the events of 2020-2023 in the context of public-power rela-tions. In the context of the adopted constitutional amendments, the issue of local self-government becomes relevant due to the construction of a unified system of public power, in the vertical of which local self-government bodies are now also embedded. The steps taken by the federal legislator to reform the legislation on local self-government raise a number of significant problems related to the lack of certainty in the conceptual series used, as well as the delimitation of the powers of the state and local self-government, which are disclosed in this article. The initiated reform of public authority has not been able to bring the necessary clarity to this issue for the time being, for which reason the article proposes a substantive approach to the delineation of the spheres of influence of local gov-ernment and state power. This approach will overcome the uncertainty in the legislation on local self-government and will contribute to improving the efficiency of public administration.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Grigory V. Dvas, Elena G. Tсyplakova, Roman R. Nikiforov
Achieving the Sustainable Development Goals implies access for all to affordable, reliable, sustainable and modern energy by 2030. Implementing this strategy requires cheap and safe ways to produce energy that can be obtained on a continuous basis and without harming the environment and public health. Thus, traditional types of energy should become a thing of the past, giving way to the development of alternative energy sources, since an important factor is not only carbon neutrality, but also the preservation of the natural envi-ronment when obtaining energy. In this regard, wind energy is of interest, as the cost of wind energy is rapidly decreasing, and the ways of obtaining energy are becoming more and more accessible due to new technolo-gies. However, today wind energy does not participate in the energy balance of the country, and the Russian wind energy market is small and accounts for less than 1 % of the global market. This is due to the abundance of fossil energy resources, which provides the country with economic and energy security. At the same time, it seems very likely that for Russia, taking into account the huge natural, climatic and landscape diversity of its regions, the organizational, technological and legal experience in the development of one of the fastest grow-ing and, due to this circumstance, the most promising types of alternative energy – wind power – can be quite effective in some regions of Denmark, which achieved the greatest progress in this area and has outstanding experience in achieving sustainable development goals.
{"title":"Wind Energy as a Factor in the Sustainability of Regional Economic Systems","authors":"Grigory V. Dvas, Elena G. Tсyplakova, Roman R. Nikiforov","doi":"10.24158/pep.2023.6.12","DOIUrl":"https://doi.org/10.24158/pep.2023.6.12","url":null,"abstract":"Achieving the Sustainable Development Goals implies access for all to affordable, reliable, sustainable and modern energy by 2030. Implementing this strategy requires cheap and safe ways to produce energy that can be obtained on a continuous basis and without harming the environment and public health. Thus, traditional types of energy should become a thing of the past, giving way to the development of alternative energy sources, since an important factor is not only carbon neutrality, but also the preservation of the natural envi-ronment when obtaining energy. In this regard, wind energy is of interest, as the cost of wind energy is rapidly decreasing, and the ways of obtaining energy are becoming more and more accessible due to new technolo-gies. However, today wind energy does not participate in the energy balance of the country, and the Russian wind energy market is small and accounts for less than 1 % of the global market. This is due to the abundance of fossil energy resources, which provides the country with economic and energy security. At the same time, it seems very likely that for Russia, taking into account the huge natural, climatic and landscape diversity of its regions, the organizational, technological and legal experience in the development of one of the fastest grow-ing and, due to this circumstance, the most promising types of alternative energy – wind power – can be quite effective in some regions of Denmark, which achieved the greatest progress in this area and has outstanding experience in achieving sustainable development goals.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Examination of the issues of regulatory matter of social relations in terms of taxation, application of measures of tax liability, sanctions remains one of the priorities for modern representatives of the scientific environment. However, the problems of law enforcement in the area in question require a systematic analysis of the most relevant gaps and contradictions in the regulation of social relations and tax liability. As a result of studying the proposals made by researchers to improve the concept of tax law, it is proposed to make a number of changes in the legislation of the Russian Federation: to supplement the definition of tax with the wording of the purpose, denoting an explicit connection between the interests of public subjects and ordinary members of society, to fix in Part 2 Article 11 of the Tax Code the content of tax regulation process, definitions of tax liability and penal-ties. Conclusion dwells upon the fact that the only sanction in tax law is a fine, and an expansive interpretation of this sanction is impossible.
{"title":"Tax Legal Matters and Tax Liability: Analysis of Individual Offers for Legislative Improvement","authors":"Svetlana V. Startseva","doi":"10.24158/pep.2023.6.21","DOIUrl":"https://doi.org/10.24158/pep.2023.6.21","url":null,"abstract":"Examination of the issues of regulatory matter of social relations in terms of taxation, application of measures of tax liability, sanctions remains one of the priorities for modern representatives of the scientific environment. However, the problems of law enforcement in the area in question require a systematic analysis of the most relevant gaps and contradictions in the regulation of social relations and tax liability. As a result of studying the proposals made by researchers to improve the concept of tax law, it is proposed to make a number of changes in the legislation of the Russian Federation: to supplement the definition of tax with the wording of the purpose, denoting an explicit connection between the interests of public subjects and ordinary members of society, to fix in Part 2 Article 11 of the Tax Code the content of tax regulation process, definitions of tax liability and penal-ties. Conclusion dwells upon the fact that the only sanction in tax law is a fine, and an expansive interpretation of this sanction is impossible.","PeriodicalId":499954,"journal":{"name":"Obŝestvo: politika, èkonomika, pravo","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135090066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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