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catalogue – 43669

300 лет Российской Академии Наук

Институт Философии и Права

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ANTINOMIES

Until 01.01.2019 - Scientific Yearbook of the Institute of Philosophy and Law of the Ural Branch of the Russian Academy of Sciences

ISSN 2686-7206 (Print)

ISSN 2686-925X (Оnlinе)

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Law

Tax Obligations in the Digital Era: Periodization of Legal Regulation

Lyutova Olga

The current stage of development of Russian law is closely connected with the processes of digitalization, which significantly change the landscape of legal regulation inmany spheres of public relations. The digitalera,in particular, implies the gradual development of tax law, with each stage differing in the type of digital technologies used by subjects involved in tax legal relations. These ongoing changes affect both the overall legal framework of taxation and specific institutions within tax law, most notably, the concept of tax obligations, which plays a key role in the tax system. The article analyzes theoretical approaches to the periodization of the development of legal regulation of tax relations in general, as well as the institution of tax obligations. Emphasis is placed on the direct correlation between periodization and the gradual integration of digital technologies in the field of taxation. A three-stage model of digital development of the institution of tax obligations is proposed, which is currently being formed and includes automation, digitalization and robotization. The first stage entails the automation of tax obligations – the use of online services by subjects involved in tax legal relations, the introduction and development of an electronic document management system, and other IT projects of the Federal Tax Service of Russia. This, in turn, leads to optimization of the process of fulfilling tax obligations. At the second stage, blockchain and other digital technologies are being introduced, which entails a qualitative transformation of tax administration and involves new participants in tax legal relations. The robotization of tax obligations through the introduction of artificial intelligence is still in its early stages of development. The article analyzes the potential opportunities and risks associated with implementing a tax on artificial intelligence, as well as probable changes in the insurance premium calculation due to the replacement of certain professions and categories of employees by robots.

Keywords:digitalera, digital technologies, tax obligations, automation, digitalization, blockchain, robotization, artificial intelligence

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Roman Law Without Greek Philosophy: A Hard Way Towards a Beginning of Dogmatic Jurisprudence

Ponomarev Dmitrii

The article analyzes the features of the reception of Roman law in Europe from the 5^th to the 12^th centuries. It is emphasized that both Greek logic and Roman law, as inherent elements of the cultural heritage of Antiquity, did not fit well with the early-Christian cultural basics. Therefore, these areas of secular knowledge had not remained in the focus of intellectual research and development for a long time. Logic, being represented by very few translated and commented Greek works, was not in demand as a meaningful intellectual technology. And without a fully developed logical apparatus, Roman law could only be explored as a set of Antique literature texts, i.e. via very scarce instruments reduced to rhetoric and grammar only. From the institutional point of view, that attitude to law and the methods of its intellectual development give grounds to call the period under consideration the era of “law without lawyers”. In other words, due to “stigmatization” of Greek logic (and rationality in general), Roman law existed as a set of “silent” texts, which available methods of comprehension could only reveal as literature, and not as a system of legal constructions. During the so-called Renaissance of the 12^th century, there was a radical re-evaluation of rationality as a basic value of culture, which was manifested, among other things, in the “rehabilitation” of Greek logic. First of all, it affected Aristotle’s logic, which became an intellectual tool that made it possible to create a basis for lasting tradition of European law and legal science, deeply rooted in Roman jurisprudence. It is concluded that the specific features of the reception of Roman law during the early medieval period of the history of legal thought may be regarded as an illustration and particular case of a general rule – full apperception of Roman legal tradition (and probably any legal tradition) is possible only if rationality receives the grade of the highest value of culture.

Keywords: reception of Roman law, rationality, logic, juridical constructions, glossators, Irnerius, Aristotle, Renaissance of the 12^th century, education, Christianity

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