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Налогообложение и закон о бюджете
Финансовое право. 2016. № 4. С. 40-42.
The article deals with the question of whether the payment of a person implies the emergence of the tax had the right to participate in decisions on budget allocations, and hence the right of Parliament to pass a law on the budget?
Ilyin A., Вопросы правоведения 2016 № 1 С. 254-266
The article explores the question of why the legislature is entitled to adopt a law on the budget. The author concludes that the participation of Parliament in decision-making on the budget due to the need to establish the cases and the volume of borrowing, as well as political expediency, which reduces to limit the powers ...
Added: July 12, 2017
Prokofiev V. N., Международное публичное и частное право 2016 № 2 С. 39-43
The author investigates constitutional legal status of the president in the parliamentary republics of Western Europe in the article on wide legal material. On the course of consideration by it functional aspects of realization of constitutional rights and president's duties in the states with the device of this kind the author ascertaining is not reducibility ...
Added: March 21, 2016
Lukyanova E. A., Порошин Е. Н., Общественные науки и современность 2019 № 3 С. 102-112
The condition of electoral system and electoral law is directly dependent on the actual goals of political group, that shapes the internal state policy. One of the factors defining the electoral law and the ways of its transformation is the true purpose of the parliament and its place in the system of separation of powers. ...
Added: September 12, 2019
Povetkina N., Леднева Ю. В., Право. Журнал Высшей школы экономики 2018 № 2 С. 46-67
The article is devoted to the definition of the legal nature and limits of the legal regulation of financial and regulatory technologies, including the creation of crypto-currencies using them. The interest of the authors of the article is related to the law enforcement requirement and the simultaneous uncertainty of the use of new categories for ...
Added: November 9, 2020
Хаванова И. А., Финансовое право 2020 № 8 С. 34-38
The object of this article is the tax aspects of industrialization in the process of formation of new type economies. The author draws attention to the fact that drastic changes in the Civil law driven by digitalization were not supported by the Tax Code of the Russian Federation. As its stated in the article this ...
Added: October 28, 2020
ИЦ "Наука", 2013
Сборник материалов по итогам международной конференции, посвященной вопросам финансово-налоговой политики. Саратов. 2013. ...
Added: October 11, 2018
Boldinow J., Юрист 2018 № 8 С. 28-33
This article is devoted to the revealing of the main objective of antimonopoly regulation, as well as the place taken by the prohibition of abuse of rights at the field of the antitrust regulation. To this end, an attempt is made to demonstrate that antitrust regulation is an institution combining economic, political and legal aspects, ...
Added: September 10, 2018
Lukyanova E. A., Порошин Е. Н., Конституционное и муниципальное право 2019 № 3 С. 29-37
The authors of the article develop a hypothesis, that tracing and analyzing dynamics of electoral law changes is enough to make a presumptive analysis of current political regime. In order to test this hypothesis, the authors propose a special classification of electoral law direct amendments, made during the last 25 years. The analysis of amendments ...
Added: September 12, 2019
Хаванова И. А., Экономика. Налоги. Право 2020 № 4 С. 140-147
In the framework of declared by the Ministry of Education of Russia competition for grants for creation and development, within the national project “Science”, research centers of the world level it is important to develop scientific and technical direction “Intelligent transportation and telecommunication systems, study and effective exploitation of the Geosphere of the Earth and ...
Added: October 27, 2020
Lukyanova E. A., Конституционное и муниципальное право 2012 № 9 С. 34-39
The article is devoted to the problem of contemporary transformation of status of deputy of parliament. The author analyses the grounds and procedures of bringing of the deputy to constitutional-law responsibility in the context of foreign experience of application of analogous procedures of deprivation of deputy's mandate. ...
Added: November 19, 2013
Парыгина В. А., Тедеев А. А., Налоги 2010 № 1 С. 11-15
The article deals with one of the most complex issues of the theory of tax law. The author reveals the concept of "legal construction of taxes", analyses the elements thereof. The article draws attention to the analysis and delimitation of neighboring and similar concepts such as "elements of taxation" and others.
Key words: legal construction of ...
Added: October 9, 2012
Maslennikova S., Лапаева В. В., Головко Л. В. et al., М. : Юрлитинформ, 2016
The article describes the social bases of power in the ideas of popular sovereignty, popular representation, the theory of elites and rational behavior of actors involved in the political process. It is noted that depending on the idea of a social base of power can be considered the people, the Parliament or the representatives of ...
Added: March 10, 2017
Lukyanova E. A., Общественные науки и современность 2020 № 1 С. 61-76
The article deals with the formation and development of political regimes in the Post-Socialist states. In many of them, a general tendency occurs towards the formation of neopatrimonial regimes with an enhanced central position of the political leader’s figure hidden behind the facade of modernization, legitimacy, rationality and professional bureaucratic structures. Such regimes are inherently ...
Added: May 14, 2020
Головченко О. Н., Финансовое право 2019 № 2 С. 24-27
The article is devoted to the problematic issues of taxation of e-commerce entities operating in the territory of the Russian Federation. The tax duty of e-commerce entities is considered not only in relation to Russian organizations, but also foreign organizations, individuals who, receiving income using the Internet, are obliged to calculate and pay taxes, according ...
Added: January 13, 2021
Eremenko E. A., Финансы и кредит 2013 № 38(566) С. 78-83
The principle of justice is a basis of any legal system. Discussions on the issue of justice in law have been going on throughout the history of legal science. The modern Russian tax law is no exception to this dispute. In the process of historic development the taxes from various sources of state income have ...
Added: November 28, 2013
Maslennikova S., Mazaev V. D., Виноградов В. А., М. : Юрайт, 2016
Issues of modern constitutional law of Russia revealed in the fourth edition to incorporate the latest provisions of the science and recent changes to the Russian Constitution and Federal legislation. The authors present the basic theory, basic concepts, institutions of constitutional law of Russia. The textbook is easy to read and clear thanks to the ...
Added: March 9, 2017
Maslennikova S., Konstitucinė Jurisprudencija 2012 No. 1(29)/2(30)
The author describe the legal models of the influence of business to the authorities: with the regulation of lobbying and without it. Analyzes the risks that accompany the regulation of lobbying in foreign countries: shadow sector, the impact of foreign States, promotion of the interests of large corporations, poor quality of the attached institutions. The ...
Added: April 22, 2013
Lavrenchuk E. N., Вопросы экономики и права 2010 № 12 С. 124-127
Рассмотрена характеристика налога как экономико-правовой категории, формирование каналов денежных средств в налогообложении, а также взаимосвязь налогов с доходной частью бюджета (кривая Лаффера). ...
Added: November 5, 2012
Kopina A. A., Tsindeliani I. A., Anisina K. T. et al., Utopia y Praxis Latinoamericana 2019 No. 24 (5) P. 129-137
The purpose of this article is to consider the main elements of taxation in a digital economy. On the base of the analysis, it was concluded that in conditions of digital economy, the development of information resources would provide a concretization of the provisions of the main elements of taxation and optimize the emergence and ...
Added: December 23, 2020
Ryabova E., Титова Р. К., ГосРег: государственное регулирование общественных отношений 2018 № 26 (4)
This article presents the questions of the application of the patent system of taxation, citation of its strengths and weaknesses. The author gives a comparative analysis of the patent system of taxation and other tax regimes based on both real income, and potential. In addition, the author offers options for taxation of self-employed citizens using ...
Added: January 14, 2019
Bogdanovskaya I. J., Журнал зарубежного законодательства и сравнительного правоведения 2015 № 3 (52) С. 405-414
Traditionally, the common law countries are famous as countries of precedent law. At present times they are distin- guished by increasing share (proportion) of legal acts (statutes). This phenomenon makes more actual the issue of efficiency of law-making process. There is noted in the article that in international legal doctrine exists now such direction (school), ...
Added: October 23, 2015
Maslennikova S., Lex Russica (Русский закон) 2016 Т. 25-CV № 1 С. 111-115
The author notes that Russian authorities have to comply with competition rules established in the legislation and current practice. The grounds are for this. President holds consultations with representatives of political parties and business. The government creates Advisory platform. Several parties represented in Parliament. Other organs included in the rules of competition as well. Although ...
Added: March 9, 2017
Komyagin D., М. : Юстицинформ, 2021
The monograph explores the possibility of the single structure that would allow combining all the various mandatory public payments. Issues considered in the work: the evolution of the "budget law of parliament" directly related to the right to establish taxes; practicing "extra-parliamentary" mandatory payments, including various forms of public-private concessions, which received the common name ...
Added: November 12, 2020
Eremenko E. A., Налоги и налогообложение 2013 № 9 С. 676-688
The principle of justice is a basis of any legal system. Discussions on the issue of justice in law have been going on throughout the history of legal science. The modern Russian tax law is no exception to this dispute. In the process of historic development the taxes from various sources of state income have ...
Added: November 25, 2013