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The purpose of the study is a legal analysis of the current supranational tax legislation of the Eurasian Economic Union and European Union integration associations. Special methods of cognition were used in the furtherance of this goal: historical and legal analysis, formal legal method, comparative legal method, the method of legal modeling, the method of interpreting legal norms, which made it possible to identify the existing problems and determine the ways and means of their elimination as well as to determine the differences in approaches in the construction of the European and Eurasian economic integration. Moreover, the methodological basis of the study was formed by general scientific methods of cognition: the dialectical method, which made it possible to reveal the integrity and consistency of legal phenomena; the method of generalization, allowing to draw conclusions as a result of generalization of the data obtained; the comprehensive research method, allowing to consider the theoretical and practical foundations of the process of harmonizing national tax legislation in conjunction. The result of the study was the identification of similar and different concepts for the implementation of supranational policy in the tax systems of the Eurasian Economic Union and European Union countries, aimed at deepening Eurasian and European economic integration, as well as the identification of the trends in the development of harmonization of the national tax legislation of the European Union member states for their subsequent implementation into the tax legislation of the Eurasian Economic Union integration association member countries. The novelty of the study lies in the very formulation of the problem, as well as in the fact that these legal relations incite the states to take actual measures and find new solutions aimed at increasing the country’s economic indicators and potential.

In holding an investigation in relation to or with the involvement of persons, who do not know or insufficiently know the language of criminal proceedings, it becomes necessary to involve an interpreter in the crime investigation procedure. However, the contemporary investigative theory and practice take into account only one situation, namely the monolingualism of parties to a criminal proceeding. The situation when the investigator and his/her procedural opponent are fluent in different languages is still overlooked by our today’s researchers. The article examines features of the influence of the need to use an interpreter on the interrogation from the point of view of information interaction between the parties. Within the framework of this research, it was substantiated that during the interrogation involving an interpreter, additional tasks, that are not characteristic of interrogation in its classical sense, arise. The groups of communication features of interrogation with the involvement of an interpreter, generated by the difference in the language system, the lack of control on the part of the investigator over the transfer of information between the interpreter and interrogated person, as well as a sharp decrease in the range of tactical techniques suitable for use, were identified. It is proposed to divide tactical techniques during interrogation involving an interpreter into four groups depending on the need to explain the essence of them to the interpreter, as well as the need to prepare an interpreter to participate in their implementation. The article concludes the influence of an interpreter on the tactics of investigative actions, if necessary, to involve him/her to guarantee the linguistic rights of the parties to criminal proceedings, and also offers recommendations for overcoming the tactical difficulties that arise during interrogation.

The study of vandalism is a topical scientific problem. Except for the scientific interest, wide expansion of destructive activity towards the material environment of a modern city suggests study of legal regulation of vandalism. The goal of the article is to find the national specific character of legal representation and regulation of vandal activity of citizens from Russia and Brazil that has been chosen for a comparative analysis due to the high concentration of vandal damages in Brazilian cities. To achieve this goal, we carried out an analysis of the Criminal Code of the Russian Federation, The Code of the Russian Federation on Administrative Offences and the Criminal Code of the Federal Republic of Brazil, Law 9.605, Law 12.408, Law 2.848 of the Federal Republic of Brazil, etc. The use of the comparative-legal method contributed to the identification of the qualification of vandalism signs as delinquent behavior. We conduct an analysis of the scientific literature describing the basics of understanding vandal behavior and its legal regulation. Also the statistical data of recent years on the law enforcement practice in relation to vandalism were analyzed. The cultural specificity of vandal activity in Russia and Brazil has distinct features in the legal regulation of this type of delinquent behavior. Brazilian experience in decriminalizing graffiti shows that this approach enables the reduction of the load on the judiciary system. In Russia and Brazil, they actively discuss the declaring of graffiti and illegal street art as a form of art that will result in the transformation of legal norms of regulation of the citizens’ vandal activity in a while. The scientific novelty lies in the comparison of norms of Russian and Brazilian legislation referred to vandalism to find out ways of its efficient prevention.