The article deals with the legitimacy and legality of the urban self - government in Siberia in the second half of the XIX century-the beginning of the XX century. The main legal acts regulating the city reform of 1870 and 1892 are analyzed, the organization of the activity of post-reform local governments in the cities is considered. The author studies the composition of the city self-government bodies, the relationships that develop between different authorities in the cities as a result of the implementation of their power, and characterizes the main activities of the city authorities. It is noted that the legal acts regulating the reform were distinguished by their democratic nature, they introduced the institutions of representative democracy in the cities. At the same time, a small number of the population of cities had access to power, and even those who had the right to vote were reluctant to participate in the elections. The authors come to the conclusion that the improvement of the urban management system has led to a further reduction of voters and the separation of local governments from the population of cities. The political turmoil of 1905 led to the political bankruptcy of the city authorities due to the lack of legitimacy in the eyes of the main part of the population.

The article deals with issues related to universal legal constructions, analyzes the questions of the conceptual vehicle «commitment», describes the retrospective analysis of the development of the term «commitment» in Russian and foreign law schools. The author has analyzed the conceptual theoretical developments of the institution of the establishment of the obligatory nature of legal relations both of private law and public nature. Particular importance is given to the study of the development of the concept of «obligation» in relation to financial law. The obligation as a category used in modern legislation and doctrine is considered in two senses: in the general sense, as a complex unified universal category having a cross-sectoral nature, since it can be used in various sectoral legal relations, in the narrow sense - as an independent type of obligations having place to be, arise and be realized only within the framework of one branch of law, in fact, along with civil-law. The author concludes that the category obligation from ancient times to modern times is the central institution of law, combining the economic characteristics of the manifestation of this phenomenon in the outside and the legal nature of its design by regulating the relationship in which it arises.

The work is devoted to the problems of protection of the rights and legitimate interests of minor victims in causing harm to the health and death of the breadwinner by compensation not only material but also moral harm. The author comes to the conclusion about the expediency of additional clarifications by the Supreme Court of the Russian Federation on a number of practical issues related to the application of the legislation on compensation of moral damage in respect of minor victims, taking into account the difficulties encountered in the consideration of cases of compensation for moral damage caused by the age of victims. The paper offers a number of recommendations that contribute, in the author's opinion, to the full, comprehensive and objective consideration of this category of cases by the courts.

The article examines the concept and qualifying features of business activity. It is argued that its legislative criteria (independence, risk, focus on the systematic extraction of profit) have insufficiency and require more details, in particular, by disclosure of its key feature - the systematic character of the extraction of profit as well as the legislative establishment of the list of activities not recognized as business. In addition, in regard to the amendments of the legal definition of entrepreneurship it is necessary at the legislative level to provide for cases, when individuals must be registered as individual entrepreneurs and when they can perform some types of business activity without the state registration.

The article explores the rules for imposing tax sanctions, such as legality, single-time, not adding tax sanctions, responsibility for guilt, presumption of innocence, justice. The author of the article formulates the rules for imposing tax sanctions as the principles for setting tax liability measures, which should be followed when imposing a tax penalty. At the same time, it is stressed that the penalty fee is not a measure of responsibility for committing tax offenses, which means that the formulated rules do not apply to cases of accrual. The principles of imposing tax sanctions are allocated on the basis of an analysis of the law on taxes and fees, as well as materials of judicial practice in accordance with the general principles of legal responsibility.

The article deals with the legal nature and features of the legal design of the resort fee, established by Federal Law No. 214-FZ of July 29, 2017 «On conducting an experiment on the development of resort infrastructure in the Republic of Crimea, the Altai Territory, the Krasnodar Territory and the Stavropol Territory». Attention is drawn to the fact that the resort fee is a universal practice and previously it was used in the USSR and the Russian Federation, however, it was canceled more than 10 years ago. Its introduction in the modern period has its own regularities and testifies to a new stage in the development of the system of compulsory payments in our country. With this in mind, the signs of a resort fee as a fiscal fee, as well as the specific features of the legal elements of this collection are examined. The article concludes that the legal structure of the collection will achieve a balance of interests between the federal center, regions and local self-government. It is emphasized that the experience gained during the implementation of this experiment will allow us to work out the mechanism of interaction of all levels of state and municipal management of attracting financial resources to the budgets of the budgetary system for solving specific urgent problems of territorial development.

The paper focuses on the peculiarities of the subject of theft in the field of multi-apartment buildings management. Given that most of these crimes are committed by heads of organizations that manage multi-apartment buildings, the authors studied their legal status. The article justifies the need for the Supreme Court of Russian Federation to clarify the theft offences committed by the head of the organization that manages the multi-apartment building if it is illegally elected or hired. It is established that the characteristic feature of the subject of theft in the sphere in question is the existence of organizational, administrative or economic powers, which makes it possible to qualify theft, as committed with the use of the person's official position. The authors argue that the application of Note 1 of Article 201 of the Criminal Code of the Russian Federation needs to extend to individual entrepreneurs, temporarily or by special authority performing administrative, administrative or economic functions with respect to entrusted property.

The article examines the concept, essence and features of innovative activity. The author analyzes the specified concept reflected in normative legal acts. In addition, the views of scientists engaged in the study of innovation are considered. In work, on the basis of the carried-out research the concept of the specified type of activity, its characteristic signs, and also the main differences of innovative activity from innovative process is offered. The problems described on the pages of the article justify the need to develop and adopt at the Federal level the basic law "on the basics of innovation in the Russian Federation", which should consolidate and thereby eliminate the inconsistency of various regulatory legal acts in this area, as well as the existing terminological chaos of concepts associated with derivatives of the term innovation.