The article analyzes of the understanding the politics in the works of Joseph Schumpeter in the contest of its idea formation. The critics is made.
Obligation, as it is known, is a civil-law category. Subsequently the notion of obligation was incorporated in budget legislation, and is actively used at present. This article covers the question of common understanding the concept of obligation and outlines the legal nature of obligation in financial law.
Moreover, the article presents the review of duty in financial law and evaluation of legitimacy of using «tax obligation».
This article presents the questions of the application of the patent system of taxation, citation of its strengths and weaknesses. The author gives a comparative analysis of the patent system of taxation and other tax regimes based on both real income, and potential. In addition, the author offers options for taxation of self-employed citizens using the patent system of taxation as an orienting point of solving the problem of forcing out self-employed citizens from the grey market.
This article presents the analysis of the relationship of the constitutional principle of equality and the existing tax exemptions based on judicial practice of the Constitutional Court of the Russian Federation, international judicial practice. Moreover, the article outlines the principle of equality and universality of taxation in conjunction with the principle of justice and proportionality.