The financial law towards challenges of the XXI century
The conference was co-organised by the Center, the Department of Financial Law, Faculty of Law and Administration, University of Gdańsk, and the Department of Financial Law and Economics, Faculty of Law, Masaryk University in Brno. The cooperation of both departments has been ongoing for several years. On 24 November 2015, they signed a cooperation agreement. The Law faculties of both universities signed a similar agreement of broader scope as well. Since then, their cooperation has intensified and gradually evolved.
Tax optimization concerns important taxpayer rights, which is also a response to government tax incentives in certain branches. Nonetheless, tax mini-mization spreads into three big components, from a completely legal tax planning, to tax evasion, and between the two lies an area of increased risk for all participants in legal tax relations, which is now defined as tax avoid-ance. By conducting this research, a clear objective stands in front of us; that of confirming the hypothesis that in our current time tax authorities of Russian Federation only begin to get acquainted with the term “a bene-ficial ownership”.
The author of the article analyses significance and problems of use of comparative-law method in contemporary financial law.
The book "Diffusion and development of the system of the Roman law and law of China" presents the articles of the participants of the International scientific conference "The meeting of two cultures, two empires. The system of Roman law and Chinese law "(28 October - 2 November 2013), held by the North-West University of Political Science and Law (Xi'an, China). The focus of the authors - the value of Roman law for legal education in China and the development of Chinese law and legislation.
The author considers the process of incorporation of regions and formation of political entity in the state budget of the Russian Empire in the late 19th century.
The article provides a brief overview of life and works by I. Kh. Ozerov (1869-1942), a professor of financial law at Moscow and St. Petersburg State Universities, in terms oh his contribution into financial and legal studies in Russia at the turn of the XIX-XX centuries. The article precedes the publication of a work by I. Kh. Ozerov On the research methods in financial studies which formulate the sociological methods of investigating the financial relationships.
The article presents an overview of major researches about VAT administration efficiency and quality. Put forward a hypothesis to test based on regression analysis of the efficiency and quality of VAT administration in countries worldwide. A regression analysis confirmed the loyalty hypotheses.
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/