The "Grant" Category as a Legal Homonym

Anton A. Vasiliev and Anna E. Kanakova ()
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Anna E. Kanakova: Altai State University, Barnaul, Russia

Science Governance and Scientometrics Journal, 2023, vol. 18, issue 1, 88-105

Abstract: Introduction. The need for precise and high-quality legal regulation of the scientific sphere is predetermined by the current reality and the Russian Federation's public policy. Nevertheless, despite the significance of this direction, the current legal system and legal science still contain mistakes, gaps, and inconsistencies that cause discrepancies in the views and legal provisions on scientific matters. The lack of a precise definition of the "grant" legal category is one of the theoretical issues that negatively af­fect the law-application field. Methods. The study's methodology is based on specific scientific knowledge methods (historical, comparative legal, and formal legal) as well as analysis, synthesis, and dialectics. Results and Discussion. The provisions of the Russian Federation's financial, tax, civil, and scientific laws that use the "grant" legal category are examined in this article. Despite the fact that the same "grant" legal category is used, it has a different meaning in each regulatory legal act. This content cannot be brought to uniformity. As a result, the term "grant" has evolved into a legal homonym of sorts, wherein the same term can have a variety of contents and meanings depending on the area of law in which it is used. Legisla­tive changes are necessary in light of this situation's detrimental impact on the regulatory framework. Conclusion. The approach to the norma­tive consolidation of the "grant" legal category in the Russian Federation needs to be changed in order to eliminate the circumstance wherein it acts as a legal homonym of sorts. The article outlines the fundamental ideas behind the new approach as well as specific regulatory suggestions to update the law as it currently stands.

Keywords: Grant; scientific law; financial law; tax law; subsidies; taxes (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:akt:journl:v:18:y:2022:i:1:p:88-105

DOI: 10.33873/2686-6706.2023.18-1.88-105

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