Судебная доктрина должной осмотрительности в налоговых отношениях
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 legal strategy of the future is reached in daily law-enforcement practice of China. The analysis within comparative jurisprudence is in many respects predetermined by its functions which are setting target orientation and vectors of studying, comparison, an assessment. Problems of legal distinctions of Russia and China from the point of view of opportunities of their overcoming are obvious. In this context it is possible to speak about distinctions, and not only about temporary and long-term, but also about the ineradicable.
Certainly, the emphasis on comparison only laws leaves other phenomena of legal life in a shadow: sources of law, state institutes, legal establishments, application of law, legal education and science. Obviously, it is necessary to carry that is a question not of an one-stage look, and of difficult informative process of its intensive development to the positive moments of the carried-out analysis of the current legislation of China.
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.
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.