Гуйдя Е.К

In the article the changes and amendments concerning the regulation of activity’s religious units are analyzed. Most essential amendments were done during 2013 – 2013’s. It was clarified the civil status of religious organizations and conditions of religious units’ activity. In particular, in the accordance with the law, religious groups should inform about the beginning of their activity to an authority empowered to take a decision on the state registration; it was introduced the concept «missionary activity» and were indicated conditions its implementation, etc. Authors of the article show that on the one hand there is some liberalization of the law about freedom of con-science and freedom of religion (for example, there is an amendment that teach of religion isn’t an educational activity, specification of what aspects of the religious organizations’ activities are defined by their internal rules), strengthening counter to extremism. On the other hand, there is a tighter control over the religious activity of people and a significant limitation of their constitutional right to the freedom of conscience and freedom of religion.

The article deals with a problem of calling the health institutes to civil liability for causing harm to life or health of a patient. The authors point out that there is no unified theoretical approach to the determination of civil liability of medical establishments for the harm caused to life and health of the patient, which ultimately affects the efficiency of the practical application of this category and quality of securing the patient’s rights, protecting his interests. The authors studied viewpoints of lawyers on the concept of civil liability of medical organizations and came to certain conclusions. Grounds and reasons for calling medical workers to civil liability as well as related materials of judicial practice are presented and analyzed in the article.

The article attempts to give a general idea of the concept of civil liability. The author analyzes the main points of view jurists on the concept of civil offense and civil liability, draw appropriate conclusions. The study lists the hallmarks of civil liability, explore the grounds and terms for civil liability. The author notes that in the Civil Code of the Russian Federation there is no institution dedicated to the general provisions on civil liability, the grounds and conditions of the prosecution, the grounds for exemption from liability. However, the legal consolidation of the concept of civil liability, as well as the concept of tort, is of great importance for the theory of civil science, and practice of civil law.

This article is devoted to the problem of the tax administration, arising in the calculation, withholding and transfering of the personal income tax by the tax payee. The taxable period for the tax on individual income is a calendar year and the quarterly reports does not provide. The tax department is unable to use the cameral tax audit for the control of timeliness amounts of the tax on individual income which are transfer to the budget by the employer as well as the accurateness of tax calculation and withholding. Monitoring of payments to the budget amounts withheld is possible only within the framework of a field tax audit of the organization. According to the authors, such tax administration of personal income tax does not justify its costs, and the tax payment in fact are postponing to a later date. The absence of intermediate control allows individual tax payee to use this amount of tax on personal income as a borrowing for the refill of the operating assets. The authors proposed and proved the effective replacement of field tax audit by the cameral tax audit and also the tax reports, which are simplify the tax administration system.