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Соотношение конституционного принципа равноправия и установления налоговых льгот
Ryabova E., Синяткина В. В.
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.
Kozyrin A. N., М. : Институт публично-правовых исследований, 2016
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. ...
Added: January 31, 2018
Ryabova E., Orlov M., Крохина Ю. А. et al., НОРМА, ИНФРА-М, 2014
В учебнике рассматриваются теоретические основы налогового права, механизм правового регулирования налоговых отношений, налоговая обязанность и налоговый контроль, нарушения законодательства о налогах и сборах, ответственность за эти нарушения, система налогов и сборов Российской Федерации, основы международного налогового права и особенности налогообложения в зарубежных государствах. ...
Added: December 3, 2015
Ginzburg Y., Финансовое право 2013 № 11 С. 27-31
The article analyses the process of evolution of the transport tax in Russia; reveals the problems of ecologization of the transport tax at the contemporary stage. ...
Added: December 10, 2013
Fatkhutdinov R., Вестник Высшего Арбитражного Суда Российской Федерации 2011 № 6 С. 100-113
Автор квалифицирует получение налоговой выгоды в результате отношений с недобросовестным контрагентом как злоупотребление субъективным правом. Критерием злоупотребления выступает неосмотрительность налогоплательщика. Неосмотрительность может иметь место и в случае реальности хозяйственной операции. ...
Added: December 13, 2012
ИЦ "Наука", 2013
Сборник материалов по итогам международной конференции, посвященной вопросам финансово-налоговой политики. Саратов. 2013. ...
Added: October 11, 2018
Kozyrin A. N., Pravo. Zhurnal Vysshey shkoly ekonomiki 2018 No. 4 P. 112-127
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 ...
Added: April 5, 2018
Kozyrin A. N., Якушева Е. Е., Проспект, 2005
Издание содержит разделы: общие положения; система налогов и сборов в Российской Федерации; налогоплательщики и плательщики сборов, налоговые агенты, представительство в налоговых правоотношениях. ...
Added: March 1, 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
Ryabova E., Финансовое право 2014 № 4 С. 36-40
The author of this article analyses the applied approach to performance evaluation of tax benefits in the Russian Federation and presents the own approach to performance evaluation of tax benefits with a view to create a new total methodology of performance evaluation of tax benefits in Russia. The author argues in favor of the own ...
Added: November 26, 2015
Shakhmametyev A. A., Право. Журнал Высшей школы экономики 2009 № 1 С. 63-78
Author studies issues covering place and meaning of category of regime in taxation law. He presents an analysis of legal nature and content of this category. There are a detailed characteristics of the category in legal regulation in three main meanings: legal as a whole, branch and institutional one. Article also looks at tax regime ...
Added: April 13, 2013
Eremenko E. A., Налоговед 2012 № 11 С. 74-77
Сейчас в НК РФ действует норма, согласно которой налогоплательщики, получающие средства на приобретение товаров (работ, услуг) и восстанавливающие НДС из федерального бюджета, поставлены в неравные условия по сравнению с теми, кто получает средства из других бюджетов бюджетной системы РФ. Автор статьи приводит аргументы в защиту равенства прав налогоплательщиков. ...
Added: November 21, 2012
Panchenko P. N., Аграрное и земельное право 2010 № 4(64) С. 97-100
Article shows the RF President's proposals on commit criminal legislation with regard to modernization of the country, the strategy focuses on the need for the immediate implementation of those proposals, in particular those relating to ensure adequacy punishment crimes supplement system punishment hard labour and mitigation, and in some cases and troubleshooting, penalizing tax offences. ...
Added: October 25, 2012
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
Mrkývka P., Gliniecka J., Tomášková E. et al., Masaryk University, 2020
The conference was co-organised by the Center, the Department of Financial Law, Faculty of Law and Administration, University of Gdańsk, and the Department of Financial Law and Economics, Faculty of Law, Masaryk University in Brno. The cooperation of both departments has been ongoing for several years. On 24 November 2015, they signed a cooperation agreement. ...
Added: December 23, 2020
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
Бормашева К. А., Новоселова Л. А., Yankovskiy R. et al., Закон 2020 № 12 С. 17-28
1 декабря в Государственную Думу был внесен законопроект, признающий цифровую валюту имуществом в целях налогообложения и устанавливающий обязанность по декларированию и ответственность за недекларирование этого имущества1. Документ призван дополнить правовое регулирование оборота цифровых финансовых активов (ЦФА), которое вступает в силу с 1 января 2021 г. Мы обратились к экспертам с просьбой оценить и Закон, и ...
Added: December 23, 2020
Yalbulganov A. A., Adam Mickiewicz University Law Review 2015
This article is devoted to the topical issues of greening the Russian legislation on taxes and fees. The article raises urgent environmental problems and shows advantages of using the tax instruments for resolving the problems and for motivating tax payers to careful environmental management and sustainable use of natural resources. The author examines the possible ...
Added: December 14, 2014
Tiutiuriukov V., Финансы 2018 № 5 С. 42-43
Chinese laws and regulations can be difficult to interpret by foreigners due to different legal paradigms and specifications of laws. Tax services and courts of Australia and other countries have to rely on their own understanding and available translations when dealing with Chinese residents and implementing business deals. ...
Added: June 1, 2018
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
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
Kozyrin A. N., / Высшая школа экономики. Series LAW "Law". 2016.
Temporary admission —used extensively in international trade, it is a customs procedure. Without it, it is difficult to imagine a modern organization of fairs and exhibitions, international transport operations, the development of international scientific and cultural exchanges, international sport contacts and tourism exchanges. In this article is reviewed the concept of temporary importation in the ...
Added: April 13, 2016
Yalbulganov A. A., Kozyrin A. N., Крецу А. В. et al., [б.и.], 2015
В работе произведён анализ новелл налогового законодательства РФ. ...
Added: December 8, 2015
Kozyrin A. N., Крецу А. В., Lukyanova A. et al., М. : СПС «Консультант Плюс», 2015
В работе произведён анализ новелл налогового законодательства РФ, вступивших в силу с 1 января 2015 года. ...
Added: December 4, 2015