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Медиация как способ урегулирования налоговых споров
Финансовое право. 2015. № 6. С. 29-34.
Arakelova M.
Currently, mediation is gaining signifi cant momentum, despite the fact that mediation in Russia appeared relatively recently. The article examines the emergence and development of mediation, assesses the timeliness and necessity of this procedure in the relationship between tax authorities and taxpayers that until recently seemed quite dubious because of the administrative nature of these relations.
Arakelova M., Финансовое право 2015 № 1 С. 33-36
As part of the article the institution of pre-trial appeals against decisions of the tax authority as a way of resolving tax disputes. The author analyzes the different types of mediation. Different opinions on the situation, including the use of international experience, the author suggested and substantiated opinion. ...
Added: December 23, 2020
Pavlovskaya O. Y., Кадровик 2014 № 2 С. 58-63
In this article the author examines the legal aspects of the use of mediation - mediation, as an alternative mechanism to solve labor dispites. ...
Added: February 9, 2014
Davydenko D., Третейский суд 2021 № 2 С. 193-197
Currently, many countries recognize the necessity of establishing institutional mechanisms for the settlement of disputes between business, government authorities and other persons of public law. Such mechanisms exist in world practice today but are generally at the stage of formation. The international experience presented in the article (subject to appropriate adaptation and the formation of ...
Added: August 30, 2021
Panova I. V., Государство и право 2017 № 6 С. 35-41
Abstract: the article is about important issues of the mediation in Russia, its roots and essence in the development context of administrative justice and general administration reform. ...
Added: November 15, 2017
М. : Беловодье, 2019
One of the tasks of the system of chambers of commerce and industry of the Russian Federation is to promote the spread of mediation practice and consolidation of the community of mediators. Today, in the overwhelming majority of regions of Russia, mediation finds a response from potential users, and this is due to the initiative ...
Added: October 31, 2020
Кучеров И. И., Хаванова И. А., Вестник Пермского университета. Юридические науки 2017 № 35 С. 66-72
Introduction: the article is devoted to the analysis of the legal nature of alternative means of payment (for the purposes of taxation), in particular bitcoin, and to the study of tax consequences of their usage (theoretical and legal aspects). The academic interest of the authors is connected with law enforcement problems, which take their origin ...
Added: November 24, 2020
Povetkina N., Kopina A. A., Налоги 2020 № 5 С. 40-44
The article analyzes the transformation of taxpayer rights in connection with the ongoing digitalization processes in the economy and tax administration. In order to maintain a balance between private and public interests, as well as tax principles, the authors propose expanding the list of taxpayer rights by adding special rights related to the automation of ...
Added: November 11, 2020
Zaripov V., Хаванова И. А., Журавлева О. О. et al., М. : Юридическое издательство НОРМА, 2018
В сборник включены материалы XIV Международной научно-практической конференции, которая состоялась в апреле 2017 года в Москве. На конференции проанализирована работа Конституционного Суда РФ в 2016 году, его ключевые решения по налогам. Авторы статьей также рассматривают вопросы налогообложения и правоприменения, которые требуют разрешения Конституционным судом. Сборник также содержит Резолюцию конференции, выработанную ее участниками по итогам работы, ...
Added: November 26, 2020
Хаванова И. А., Журнал российского права 2018 № 7 (259) С. 112-122
The problem of relations between a legal entity and its founders (participants) is relevant for various branches of law, since the principles underlying the concept of a legal entity (autonomy and limitation of liability) can be a means for various abuses. Modern legal doctrine continues to develop the concept of removing the corporate veil, which ...
Added: November 23, 2020
Leonid R. Sykiainen, / Высшая школа экономики. Series LAW "Law". 2015. No. 60.
The preprint deals with analysis of theoretical foundations of institutions of Sharia justice and place occupied by Sharia courts in modern Muslim states. The practices of contemporary Sharia courts in Western countries, especially in UK and Canada is discussed. The main attention is paid to history of Sharia courts in Russia as well as modern ...
Added: December 31, 2015
Kopina A. A., Копин Д. В., Финансовое право 2017 № 4 С. 6-12
The correlation between taxes and fees has been actual yet, because there are many new mandatory payments, which are not regulated by the Tax Code, but have such characteristics as taxes. The Constitutional Court of Russia admits the existence of such payments. This fact can increase their number in the near future, in connection with ...
Added: December 22, 2020
Chernyaeva D., Hungarian Labour Law E-Journal 2017 No. 1 P. 40-49
Mediation is a rather new idea in Russian legislation, although similar procedures have been already used in employment law for decades. However, neither the current Law on Mediation takes into account the specificity of employment relations, nor the Labour Code recognizes mediation as a legitimate way of employment dispute settlement. Alternative dispute resolution is now ...
Added: May 6, 2017
Kopina A. A., Финансовое право 2020 № 9 С. 25-30
The increase in the number of digital innovations and the expansion of the spheres of their implementation are currently the conditions for the progressive and long-term development of modern states, therefore, the states are adopting appropriate program and regulatory acts aimed at creating the necessary environment for this, including the appropriate legal regulation. Any business ...
Added: December 22, 2020
Воронцов О. Г., Исторические, философские, политические и юридические науки, культурология и искусствоведение. Вопросы теории и практики 2015 № 3-2 (53) С. 43-47
The article discusses tax as a system-formative category of tax law and a tool of the implementation of the financial and economic policy of the state, reveals the content of the notion “fiscal federalism”, presents a view on tax federalism as a legal principle, conducts the analysis of its connection with the principle of fiscal ...
Added: November 23, 2020
Davydenko D., Asia Pacific Mediation Journal, Southern Korea 2020 Vol. 2 No. 1 P. 91-116
In December 2018 the United Nations adopted the Convention on International Settlement Agreements resulting from Mediation, also known as the Singapore Convention on Mediation. It applies to international settlement agreements resulting from mediation. It establishes a harmonized legal framework for the right to invoke such settlement agreements as well as for their enforcement.
The Convention has ...
Added: October 30, 2020
Kopina A. A., Финансовое право 2017 № 8 С. 10-14
Author analyzes the problems of implementing the compensation function of the utilization fee. Based on the established system for establishing and collecting this payment, she says that the compensatory nature of the fee is not realized enough, on the contrary, its compensatory nature is like compensatory nature the tax. ...
Added: December 22, 2020
Хаванова И. А., Финансовое право 2020 № 3 С. 36-38
The author analyzes smart contracts and its legal nature with regard to foreign experience as well as possible tax consequences of its application. ...
Added: November 26, 2020
Arakelova M., Финансовое право 2015 № 11 С. 41-43
The author discusses alternative dispute resolution in the aspect of observance of balance of private and public interests of the state in tax relations. The author analyzes the alternative dispute resolution such as mediation and tax monitoring. Different opinions on the situation, the author suggested and substantiated opinion. ...
Added: December 23, 2020
Kopina A. A., Финансовое право 2020 № 1 С. 19-24
The article draws attention to compliance with the principle of unity of the tax system. The author asks about the features of tax federalism in the Russian Federation and the problems of taxation at the level of the constituent entities of the Russian Federation and municipalities. ...
Added: December 22, 2020
Renz I., Ярков В. В., Нотариальный вестникъ 2019 № 3 С. 12-28
The article analyzes the interaction of the notary and mediation, the stages of mediation development in the notarial activity in Russia, the basic models of mediation and the terms and conditions of use. The experience of foreign notaries and international legal acts in this area are analyzed. The authors have formulated conclusions and suggestions for ...
Added: October 29, 2020
Ryabova E., Реформы и право 2017 № 2 С. 28-36
В статье раскрываются особенности фискального федерализма и подробно анализируются основные черты налогообложения в США. Автором уделяется особое внимание такой характерной черте американского фискального федерализма, как отсутствие единой налоговой системы. Подробно раскрываются источники федерального налогового права США в соответствии с их иерархией, приводится обзор основных положений Конституции США по вопросам налогообложения, дается характеристика кодификации федерального налогового ...
Added: October 16, 2017
Arakelova M., Налоговые споры 2016 № 16
В статье автор дает на ответы на такеи вопросы как: какие документы нужны для освобождения от уплаты налога в РФ; что будет, если сертификат резидентства представлен в периоде более позднем, чем выплачен доход; какие методы налоговики считают недобросовестными? ...
Added: December 23, 2020
Kozyrin A. N., Публично-правовые исследования 2017 № 4 С. 1-38
В статье содержится анализ института обеспечения исполнения налоговой обязанности, предусмотренных законодательством обеспечительных мер и процедур их применения. Рассмотрены процедуры применения способов обеспечения (обеспечительных мер), которые имеют гражданско-правовое происхождение (залог, поручительство и банковская гарантия) и административно-правовую природу (приотсановление операций по счетам налогплательщика в банке и наложение ареста на имущество налогоплательщика). Аргументирована позиция автора, в соотвтетсвии с ...
Added: April 7, 2018
Kudryavtseva E., Вестник гражданского процесса 2012 № 2 С. 173-185
In the course of the article the author analyzes main trends of English civil procedure after the adoption of the new Code of procedure, dealing especially with issues related to the introduction of e-justice and the improvement of alternative dispute resolution. ...
Added: November 16, 2012