Forfeit in the Russian tax law
This article examines one of the topical issues of the Russian tax law, namely, the issue regarding with the definition of forfeit under the current Russian legislation on taxes and charges.
The paper analyses the change in the legal nature of forfeit under the Russian tax legislation — from the measure of responsibility for violation of tax legislation (in the 1990s) to the means of securing performance of tax duty (with the entry into force of the Tax Code of the Russian Federation in 1999).
The research identifies the reasons for the alteration of the definition of forfeit under the Russian tax law and assesses their consequences for maintaining the balance of public and private interests in the tax law.
The research formulates proposals on improving legislation regulating tax relations for the computation and payment of forfeit.
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.
The term "resident" in international tax law means any person, under the laws of that State, is liable to tax therein. Howewer, criteria of this term are different and depend on domestic and international law. The centre of the vital interest is one of few way to identify residence status. In the Article, author analyze the meaning of centre of the vital interest criterion in Russian and International practice.
The monograph presents the tax legislation as a main source of the tax law and the different forms of systematization of tax legislation. It explains the substance and object-matter, juridical and economical goals, tasks and challenges of the systematization of tax legislation.
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/