Налогообложение и закон о бюджете
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?
The purpose of the paper is to demonstrate the specificity of application of the legislation on taxes and duties of the Russian Federation in the area of taxation of precious metals. On the basis of court practice author makes the conclusion that the objects of taxation in accordance with the tax on mineral extraction in the extraction of precious metals are concentrates and other products containing precious metals.
Legislators are entrusted with key parliamentary functions and are important figures in the decision-making process. Their behaviour as political elites is as much responsible for the failures and successes of the new democracies as their institutional designs and constitutional reforms.
This book provides a comparative examination of representative elites and their role in democratic development in post-communist Central and Eastern Europe (CEE). It argues that as the drivers of the transformation process in CEE, individual and collective parliamentary actors matter. The authors provide an in-depth analysis of representatives from eleven national parliaments and explore country-specific features of recruitment and representation. They draw on an integrated dataset of parliamentary elites for individual, party family, and parliamentary variables over the 20 years following the collapse of Communism and develop a common framework for the analysis of variations in democratisation and political professionalisation between parliaments and political parties/party families across CEE.
This unique volume will be of interest to students and scholars of comparative politics, elite research, post-communist politics, democratisation, legislative studies, and parliamentary representation.
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 taxes and charges, elements of taxes and charges, elementary composition of taxes and charges, dynamic elements of taxes.
This collection contains reports presented by the participants for taking part in the Annual International Conference "Evolution of the World Trade System: problems and prospects". The Conference was held in Saint Petersburg on October 29-30, 2015.
The legal strategy of the future is reached in daily law-enforcement practice of China. The analysis within comparative jurisprudence is in many respects predetermined by its functions which are setting target orientation and vectors of studying, comparison, an assessment. Problems of legal distinctions of Russia and China from the point of view of opportunities of their overcoming are obvious. In this context it is possible to speak about distinctions, and not only about temporary and long-term, but also about the ineradicable.
Certainly, the emphasis on comparison only laws leaves other phenomena of legal life in a shadow: sources of law, state institutes, legal establishments, application of law, legal education and science. Obviously, it is necessary to carry that is a question not of an one-stage look, and of difficult informative process of its intensive development to the positive moments of the carried-out analysis of the current legislation of China.
The article deals with three constitutional projects of Francisco de Miranda, distinguished Venezuelan. It is devoted to analyzes of the characteristics of the project of 1798, based on the experience of British constitutional law and public law of Ancient Rome. Special attention is focused on provisions of the projects of 1801 and 1808: on temporary public power during the war of colonies for independence from Spain and on federal government after the liberation. F.Miranda used for these projects a constitutional experience of many countries. One of the sources of his intellectual reflection was the constitution of Ancient Rome, the most important elements of which were people`s assembleis and magistracy. These institutes were adopted by F.Miranda and creatively impleamented according to specific conditions of Ibero-America.
Beer was the drink of choice in many ancient societies and throughout the past centuries in large parts of the world. Right now, it is globally by far the most important alcoholic drink, in volume and value terms. The largest brewing companies have developed into global multinationals. The beer market is characterized by strong growth in emerging economies, by a substantial decline of (per capita) beer consumption in traditional markets, and a shift to new products. There has been a strong interaction between governments (politics) and markets (economics) in the beer industry. For centuries, taxes on beer or its raw materials were a major source of tax revenue for governments. Governments have also regulated the beer industry for reasons related to quality, health, and competition. The beer market is not only an interesting sector to study in itself but also yields important general economic insights. This book is the first economic analysis of the beer market and brewing industry. It comprises a comprehensive and unique set of economic research and analysis on the economics of beer and brewing. The various chapters cover economic history and development, demand and supply, trade and investment, geography and scale economies, technology and innovation, health and nutrition, quantity and quality, industrial organization and competition, taxation and regulation, and regional beer market developments.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/