Упрощенная система налогообложения
The right to change the date of discharging a tax obligation is discussed in relation to the fi scal principle of tax regulation and is linked to the principle of securing balance between public and private interests in tax law. The article is concerned with notions of due and timely discharging of tax obligations, forms of realizing a right to change the dates. Procedures of providing a taxpayer with grace periods and deferred tax payments, investment tax credit, peculiarities of changing dates to a tax payment being a part of customs payments are analyzed.
The paper analyzes the impact of interstate tax competition on the movement of financial flows in the world and identifies the main negative effects of tax competition. In particular, it reveals that the high level of tax burden leads to the shadow economy and encourages taxpayers to move their business in more favorable tax jurisdictions. Also, the authors highlight the issue of poor international cooperation in identifying, preventing, and suppressing tax crimes and offenses.
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/
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