Journal headings
"Legal sciences"

Annotation: The article is devoted to the consideration of one of the rights of a taxpayer – the right to appeal against acts of tax authorities on bringing to responsibility. The rights of taxpayers are established by the Tax Code of the Russian Federation. The right to appeal against acts of tax authorities enables the taxpayer to protect his rights from unlawful claims of the state. Despite the fact that the position of the taxpayer is not always indisputable, the presumption of taxpayability of the taxpayer is valid in the tax law. That is, the taxpayer is considered right until the return is proved. Legislation has established a two-stage appeal procedure: first to a higher tax authority, and then to a court. As a rule, the higher tax authority supports the decision of the lower tax authority, therefore overpayers have to defend their rights in court. When considering cases in the courts, the task of the courts is both in the proper application of the law and in establishing a balance of public and private interests. In some cases, the tax authorities broadly interpret the provisions of the law, therefore, taxpayers must use all the facilities for their protection.

Annotation: The article deals with the features of interaction between banks and credit bureaus. The existing legal framework in this sphere of activity is analyzed, the activity of banks to assess the creditworthiness of a potential borrower is considered.

Annotation: The modern period of development of society is characterized by constant rapid improvement of information technology and the formation of a new digital space. The real paradigms of information relations give rise to completely new, previously unknown to legal science, risks to the information security of minors. The article analyzes the possibility of creating a safe information environment for positive socialization and individualization, optimal social, personal, cognitive and physical development, preserving mental and psychological health and well-being, as well as creating a positive worldview of the child. It also offers actions aimed at preventing risks and threats to children associated with the use of modern information technologies. The study revealed the main directions of improving state information in the field of ensuring the information security of minors, as well as organizing compulsory work with parents (legal representatives) of children and pedagogical workers in order to counter dangerous encroachments on the rights and interests of children on the Internet.

Annotation: The article substantiates the need to supplement the Russian criminal procedural law with guarantees of the rights of juvenile suspects, accused and their legal representatives to communicate with each other. The important presence of the legal representative of the minor suspect, the accused has a number of rights to perform those actions, the successful implementation of which for the minor would be difficult, and in some cases impossible. An example is given that the Code of Criminal Procedure of the Republic of Moldova enshrines the right, both of the legal representative of the injured, injured, civil plaintiff, and of the legal representative of the suspect, accused, defendant, admitted to participate in criminal proceedings in this capacity, to freely and confidentially communicate with him person without limiting the number and duration of conversations. It is proposed that legal representatives should be guaranteed the ability to protect the rights and interests of represented persons - minor suspects, accused, and to ensure this possibility it is necessary to provide legal representatives with the same rights to visit a minor suspect or accused as the defense attorney.

Annotation: In the article on the basis of the analysis of the existing legal acts, reference judicial practice, as well as scientific sources, the concept of “damages”, which is one of the most important links of the civil conceptual and categorical apparatus, is considered. In the work the author focuses on the debatable nature of the concept under study, it is noted that the success of law enforcement depends largely on the correct understanding of the definitive semantic load of “losses” in the theory of civil law. Based on the evidence, it is concluded that damages are a universal measure of civil liability applicable in both contractual and non-contractual obligations.