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https://orcid.org/0000-0002-3788-4335

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Kutafin Moscow State Law University, Sadovaya-Kudrinskaya str., 9, Moscow, 125993, Russia

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Alternative Procedures for Settling Tax Disputes

Lana Arzumanova

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 77-94

https://doi.org/10.4467/22996834FLR.21.022.14442

The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only since 2019 has established the possibility of its implementation in the public sphere of activity. At the end of 2020, the first precedent for considering a tax dispute through mediation appeared, which gave a positive result. The author discusses the pros and cons of using mediation in public legal relations and gives his vision of this process.

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Legal Regulation of Organizational and Financial Support of Mega-Science Projects

Lana Arzumanova

Financial Law Review, Issue 19 (3)/ 2020, 2020, pp. 1-19

https://doi.org/10.4467/22996834FLR.20.011.12746

The article looks at organizational and financial regulation of construction and operation of large-scale research plants. It analyzes and describes general provisions and peculiarities of mega-science projects, and their definitions. It also studies organizational forms of their cooperation both at the national and international levels and looks at financial mechanisms applied to the funding of research facilities on the territory of Russia and abroad. While working on the article the authors have established that financial and legal norms are applied to social relations targeted at financing mega-science projects. Social relations include the issues of fi nancing from state budget and tax relief applied to the organizations that construct and operate large research plants. The article also looks at fi nancial control, which is put in place during the implementation of mega-science projects. As a result of the conducted research a conclusion has been made about the effi ciency of joint projects by both international government organizations and Russian organizations where research facilities will be located. The article also draws attention to a misplaced approach, when mega-science projects are implemented on the premises of research institutions funded from state budget.

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Lana Arzumanova Email

Kutafin Moscow State Law University, Sadovaya-Kudrinskaya str., 9, Moscow, 125993, Russia

Lana Arzumanova