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Article

Принцип равного налогового бремени в решениях Конституционного Суда Российской Федерации

The article analyses the principle of equal tax burden perspectives on decisions of the Constitutional Court of the Russian Federation. The author notes the principle equal tax burden is based on the principle of non discrimination and has international law and constitutional law nature. The paper includes discrimination causes: organisational and legal form of entrepreneurial activity, location of taxpayer, amount of profits and others.