Соотношение конституционного принципа равноправия и установления налоговых льгот
This article presents the analysis of the relationship of the constitutional principle of equality and the existing tax exemptions based on judicial practice of the Constitutional Court of the Russian Federation, international judicial practice. Moreover, the article outlines the principle of equality and universality of taxation in conjunction with the principle of justice and proportionality.
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 book addresses the interpretations of the nature of the fiscal information in the interests of regional and local authorities, as well as investors and other user groups. The issues of tax administration, the calculations carried out assessment of the application of tax incentives, tax potential of regions and their impact on the budgets of regions.