НАЛОГОВОЕ ПРАВО В РЕШЕНИЯХ КОНСТИТУЦИОННОГО СУДА РОССИЙСКОЙ ФЕДЕРАЦИИ 2016 ГОДА
The chapter about Judicial System in Russia.
The Russian Constitution reflects universally recognised consensus in the area of promoting the principle of equality and non-discrimination, enshrining main guarantees of equality of citizens regardless of their national and ethnic origins, gender, age, social and other status and other criteria. The Constitutional Court's case-law develops and clarifies these basic provisions enriching them by criteria of admissible differentiation of legal status. Preferences given to some vulnerable groups of people im comparison with the general group may raise the issue of positive discrimination the origins and types of which are expounded in the report. The analysis is given of main situations where the Russian Constitutional Court faced that issue and the evolution of its cas-law on the matter, especially in the light of the European Court of Human Rights' approaches.
Article is about problems with forms of mobilization of budget income. Concepts of budget income, sources of income, ways of mobilization of income, especially tax farming and state monopoly are consistently considered.
The conclusion is drawn that the concept of Budget income in Russian legislation is incorrect. Actually under the name of income we find tax payments. It is shown that the national wealth is the real source of public income.
On historical examples it is shown that the tax farming is a normal way to obtain the budget income. It can be applied along with state monopoly and normal tax administration. Cases of transformation of tax farming in the monopoly or excise and back were not rare. The tax farming remained today under the name of fiscal or parafiscal payments.
The increase in the number of digital innovations and the expansion of the spheres of their implementation are currently the conditions for the progressive and long-term development of modern states, therefore, the states are adopting appropriate program and regulatory acts aimed at creating the necessary environment for this, including the appropriate legal regulation. Any business activity has tax consequences, therefore it is of great importance to create such tax conditions that will not hinder the introduction of digital innovations, but will stimulate them. The Russian Federation has taken the path of creating a tax preferential regime for organizations engaged in the field of information technology. However, this preferential treatment is not interlinked with ongoing transformations to stimulate digital innovation, which may interfere with the effective implementation of the appropriate experimental regulation. The author comes to the conclusion that the creation of a special tax regime can become a convenient tool.
The article presents the 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. As contemporary challenge of the systematization of tax legislation, the article emphasizes the role of the economic unions, in particular Eurasian Economic Union and its related objectives of harmonization and unification of tax legislation among member-states. It defines the notions of harmonization and unification, provides examples and explains the differences between harmonization and unification. The article informs who is in charge of coordination of harmonization and unification of tax regulation among post-Soviet countries. As another challenge of systematization of tax legislation, the study identifies those areas in tax regulation, which remain unresolved at the legislative level despite the constant attention given to them by law enforcement institutions. As an example of such issue, the article discusses the presumption of good faith of the taxpayer in tax relations. The research examines the forms of systematization of tax legislation, in particular, it discusses incorporation, consolidation and codification as forms of systematization of tax legislation. Besides, the article considers different views of researchers regarding including inventory and preparation of a body of law as a separate and distinct forms of systematization. The article defines incorporation, gives its examples, explains the difference between formal and informal incorporation. Furthermore, the study introduces consolidation and gives definition, explains how it differs from other forms of systematization of tax legislation and provides examples of consolidation. As a last form of systemization of tax legislation, the article examines codification. First, the study defines codification, indicates the distinction of codification from other forms of systemization of tax legislation. Afterwards, the study discusses goals and legal definition of codification in different legal acts. As a last part of the research, the article analyzes in detail codification as a form of systematization of tax legislation in the Russian Federation.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/