Journal headings
"Legal sciences"

Annotation: The relevance of this problem is quite high, because in our modern world, where technologies have taken an advanced position in human life, including the computer, replacing it not only with communication with people, but also transferring the entire human life to another space, the space of the Internet. So children begin to be brought up in this space of the Internet, viewing various cartoons, pictures and playing computer games.

Annotation: In the framework of this article, the specificity of the legislative regulation of family relations in the private law of ancient Rome is examined in general. The authors notes that for quite a long time the family retained its exclusivity and its inherent closeness, and only gradually the relations developing in it began to fall under civil law regulation, and the legal regulation continued to penetrate deeper and deeper into the family and personal relationships of its members.

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.