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.
This study aims to analyse the tenure of head coaches in college women’s soccer in the United States and puts the focus on the influence of race and gender. The analysis includes individual characteristics of coaches (educational and professional background), team performance, institutional characteristics, and geographical differences (at the state level) from 1977 until 2015. The main results show that African American coaches and women have a significantly shorter tenure in these college institutions. Other factors related to the background of coaches and the characteristics of institutions also play a significant role. The findings are relevant for coaches from minority groups and athletic departments, who are interested in equity in sport. Future research may use an alternative approach to investigate the causes of tenure disparity in college women’s soccer.
The book presents materials of the section of labour law and law of social protection organized during XIV Annual international scientific conefrence of the Law faculty of the Lomonosov Moscow State University and the V International scientific-practical conference "Kutafinskie chteniya" of the Kutafin Moscow Stat Law University "Constitutionalism and legal system of Russia: results and perspectives" which took place at the Law faculty of the Lomonosov Moscow State University November 26-28, 2013. The topic of the section was "Constitutional basics of the labour law and the law of social protection". The book contains articles of russian and foreign scientists - leading specialists in labour law and law of social protection; difefrent points of views are represented concerning most actual and discussant problems of its development. The book is assigned to scientists, lectureres, students and all interested in labour law and law of social protection.
In recent years the role of anti-monopoly policy in Russia has grown significantly. The enforcement power of the anti-trust agency has increased dramatically. At the same time adverse trends in competition policy have emerged and strengthened. The main reason was, paradoxically, a growing role of anti-trust policy in the Russian government. The enforcement of anti-trust rules is expected to result immediately in control of the price level and/or support of a defined group of market participants (e.g. suppliers of food products). In this context legal rules are changing in a way that leads to an increase in the number of false positives (type I errors) in anti-trust cases. False positives not only impose a burden on the accused but also distort the incentives of market participants, restrain potentially efficient business practices and also paradoxically can prevent competition. This article considers three examples of adverse development of anti-trust rules in Russia: regulation of trading activity, rules on collusion and excessive prices of collectively dominant market participants, and rules on discrimination as an abuse of a dominant position.
The legal concept and legislative regulation of the principle of prohibition of discrimination is beeng analysed . We also discuss changes of Russian legislation aimed to strengthen protection against discrimination during applying for jobs and disseminating of information with discriminatory requirement concerning vacancies. The article analyses the effectiveness of these provisions .
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.