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Article

Соотношение конституционного принципа равноправия и установления налоговых льгот

Рябова Е. В., Синяткина 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.