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.
The methodologies analysis, offered by different authors, shows that even if the approaches and the indexes are alike, each one has its own advantages and disadvantages. Each firm is to choose its own coefficients, but moreover it should approve their calculating methodology. Interests of different types of tax information users (government, top-managers and owners) may underlie that choice.
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 .