Диспозитивность в налоговом праве: новые подходы в условиях цифровизации и глобализации
The article discusses issues related to the further development of the convergence of public and private law under the influence of the processes of digitalization of the economy in Russia, as well as the process of globalization associated with it. In the article, the author analyzes the relationship between the theoretical ideas of the science of tax law and the practice of implementing specific norms of the legislation of the Russian Federation on taxes, fees and insurance premiums from the point of view, firstly, of their mutual influence on each other in the context of the implementation of the concept of a digital society, as well as, secondly, with the goal of actual reassessment of the influence of dispositive principles on tax reality from the point of view of its applicability not as a scientific tool, but as an applied tool. At the same time, the author develops the previously expressed idea of applying a dispositive approach to tax relations in terms of their variability. Such an idea is realized through the analysis of examples of legal regulation of the phenomena of digitalization of the implementation of tax control measures.
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 article deals with the study of the plot invariant and its variability that occurs on the level of the linguistic structure of texts. The material of research is based on Middle English folklore texts. The author tries to show the notion of variation as a process taking into account literature and linguistic stability and variability of the folk texts. Becoming more resultative even in the theory of translation, the concept of invariant for an interpreter is the idea that should remain unchanged and understood as information to be passed on, while an expressed idea is becoming a variant already.
Variation and variety, basic linguistic notions elaborated, among many others, in Prof. Schweitzer’s works, are addressed in the article in the context of an increase in variation in modern Russian under the influence of global English. The increase in contact-induced variation is investigated in connection with the following: 1) an increase in borrowings and semantic calques from English into Russian, 2) an increase in Russian-English code-switching and code-mixing, and 3) major changes in Russian-English interaction contributing to the change of status of English in Russia and the initiation of a specific regional variety of English, Russia(n) English.
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/