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TAX FARMING – PRO ET CONTRA
Высшая школа экономики
,
2019.
This article investigates issues related to a unique experiment carried out in Russia in unifying the collection of all obligatory payments. It analyzes the legal aspects of this approach and presents the variety of methods for collecting such payments. Notions of budget revenue and sources of revenue are considered. Special attention is paid to the forms and practices of tax farming and other obligatory payments.
The article concludes that the budget legislation actually specifies various fiscal charges as sources of budget revenue. The real source of public revenue are the assets and resources making up the national wealth.
Historical examples show that despite the generally accepted denial, tax farming is a normal method and can be applied along with the state monopoly and tax administration. The cases when tax farming is transformed into a state monopoly or excise and vice versa are not rare. Tax farming, which has continued to this day, is also referred to as parafiscal charges or quasi taxes.
Komyagin D., Право. Журнал Высшей школы экономики 2019 № 4 С. 52-71
The article investigates issues relative to the unique experiment carried out today in Russia in unifying the collection of all obligatory payments. It analyzes legal aspects of this approach and presents variety of methods for collecting obligatory payments. Notions of budget revenue, sources of revenue are consistently considered. Special attention is paid to the forms ...
Added: January 7, 2020
Komyagin D., М. : Юстицинформ, 2021
The monograph explores the possibility of the single structure that would allow combining all the various mandatory public payments. Issues considered in the work: the evolution of the "budget law of parliament" directly related to the right to establish taxes; practicing "extra-parliamentary" mandatory payments, including various forms of public-private concessions, which received the common name ...
Added: November 12, 2020
Komyagin D., В кн. : Бюджетная система государства в условиях развития цифровой экономики: правовые и экономические аспекты: Материалы Международной научно-практической конференции. : Российский государственный университет правосудия, 2020. С. 192-199.
The article investigates issues relative to the unique experiment carried out today in Russia in unifying the collection of all obligatory payment. Such unification is planned through the establishment of all payments by a single rule and the appointment of a single administrator to collect them. It is planned to extend this design to non-tax ...
Added: March 1, 2020
Komyagin D., Финансовый вестник: Финансы, налоги, страхование, бухгалтерский учет 2014 № 9 С. 8-15
В статье дано понятие публичных доходов, классификация источников публичных доходов по различным основаниям. Рассмотрена эволюция источников публичных доходов с точки зрения применения принуждения при их мобилизации. ...
Added: September 13, 2014
Komyagin D., Историко-правовые проблемы: Новый ракурс 2020 № 4 С. 54-99
The article is devoted to the emergence and development of the rights of parliament to vote taxes, public expenses, public debt and others, which are usually called "budget rights of parliament." The amendments to the Constitution of Russia in 2020, which took place under the slogan of changing the balance of powers between the legislative ...
Added: October 8, 2020
Komyagin D., Финансовый бизнес (Российская Федерация) 2013 № 2 С. 15-18
The article is devoted to the income coming into the budget from the sale of public property, including those sold as a result of privatization. Author consistently examined the arguments for and against the alienation of public property to generate public revenue, and concluded that the main cause of privatization and other public sale of ...
Added: September 28, 2013
Komyagin D., Финансовый вестник: Финансы, налоги, страхование, бухгалтерский учет 2015 № 10 С. 8-17
The extraordinary income was long since allocated as a special type of income of the state budget. The modern scientific doctrine and the Russian legislation don't contain the legal concept of the extraordinary income. In the present article definition of such income is considered, their communication with other types of income of the budget is ...
Added: October 16, 2015
Komyagin D., Kozyrin A. N., Yalbulganov A. A. et al., М. : ГУП Академический научно-издательский, производственно-полиграфический и книгораспространительский центр РАН "Издательство "Наука", 2014
Книга посвящена феномену публичной (государственной и муниципальной) казны, которая объединяет бюджет и самое разнообразное имущество, находящееся в публичной собственности. В подготовке монографии принял участие большой авторский коллектив, члены которого специализируются в изучении разных аспектов казны и публичного имущества. Это соответствует масштабу казны, которая объемлет все государственное хозяйство. Публичная казна (каждый ее элемент) разбирается с точки ...
Added: September 10, 2014
Komyagin D., Pravo. Zhurnal Vysshey shkoly ekonomiki 2018 No. 3 P. 99-121
Social spending is the first-largest spending of the Russian Federation consolidated budget but it still remains insufficient. Such spending was not planned at all in the state list one hundred years ago, and all social work was carried out as part of charitable activities. The article presents the evolution of charitable activities from alms to ...
Added: June 17, 2018
Komyagin D., Реформы и право 2010 № 4 С. 55-56
В статье рассмотрены основные вопросы бюджетной системы и бюджетного законодательства Китая, составившие предмет Закона КНР 1995 года о бюджете. ...
Added: October 29, 2012
Komyagin D., Journal of Advanced Research in Law and Economics 2018 Vol. IX No. 2(32) P. 533-543
The article discusses the nature of non-tax public revenue. The author first offers his own universal definition of public revenue. This results in the discovery of a variety of theoretical and practical problems, which include decentralized revenue, non-uniformity of non-tax revenue, and a contradiction involved in grouping certain forms of revenue together. A proposal is ...
Added: June 9, 2018
Komyagin D., Research in Finance 2016 No. 32 P. 257-267
The article is devoted to budget investments in the Russian Federation, which have a double meaning nowadays. This fact often causes confusion and misunderstandings in the implementation of investment activities. Traditional Russian understanding of investment corresponds to the concept of capital expenditures or investments in fixed assets. As a result of budget investments, according to ...
Added: September 2, 2015
Komyagin D., Реформы и право 2015 № 3 С. 13-17
Although extraordinary income has long stood out as a special kind of budget revenues, the modern scientific doctrine and the Russian legislation does not contain a commonly accepted or legal concepts of extraordinary income. This article discusses the definition of income, relationships with other types of revenues are analyzed. ...
Added: October 16, 2015
Eremenko E. A., Вестник арбитражной практики 2014 № 4(53) С. 42-50
This article is devoted to the role of taxes in the system of non-tariff measures. The author presented an overview of possible versions of using taxes as nontariff measures based on theoretical investigations and analysis of rules of law. The considered issues and adduced instances reflect the role of taxes as real economic instruments including ...
Added: November 30, 2014
Пермь : Пермский государственный национальный исследовательский университет, 2013
В сборнике публикуются материалы научной конференции молодых ученых «Актуальные проблемы предпринимательского права и процесса», состоявшейся на базе юридического факультета Пермского государственного научного исследовательского университета 8 мая 2013 г. ...
Added: February 12, 2015
Kalimullina M., Орлов М. П., Heliyon 2020 Vol. 6 No. 11 P. E05355
This paper evaluates current food commodity trading from the Shariah point of view, which is particularly relevant for the MENA region. It focuses on futures contracts as the main instrument for grain trading and analyzes the traders’ activities. Through a qualitative and multifaceted approach, the paper accumulates and evaluates the suggestions for 15 Shariah-based alternatives ...
Added: November 2, 2020
Волгоград : Волгоградское научное издательство, 2011
Сборник включает статьи участников международной конференции «Актуальные вопросы развития общественных наук: экономика, право, социология, философия», прошедшей 27-28 апреля 2011г. в г.Волгограде на базе Регионального центра социально-экономических и политических исследований «Общественное содействие». Статьи посвящены актуальным вопросам развития общественных наук, решениям и перспективам их реализации, современным проблемам теории и практики, находящимся в фокусе внимания ученых из разных ...
Added: November 1, 2012
Medushevsky A. N., / Высшая школа экономики. Series PS "Political Science". 2021. No. WP BRP 78/PS/2021.
Globalisation has provoked a deep transformation in international law, political affairs and governance with contradictory consequences. It has stimulated the cosmopolitan project of global constitutionalism, transnational integration and the unification of democratic standards. However, it also resulted in the fragmentation of international affairs, the deterioration of constitutional democracy and a feeling of a growing shortage ...
Added: April 4, 2021
СПб. : Издательство Политехнического университета, 2010
Added: May 24, 2013
Шульц В. Л., Yurchenko A. V., Rudchenko A., М. : Юрайт, 2020
Учебник является первым системным пособием, рассматривающим теоретические основы, историю и современное состояние безопасности предпринимательской деятельности в Российской Федерации и за рубежом. На основе концепции комплексной безопасности предприятия в издании рассмотрены наиболее актуальные аспекты обеспечения экономической, финансовой, информационной, физической, инженерно-технической и кадровой безопасности субъектов предпринимательской деятельности. По каждому из разделов авторами раскрыты риски и угрозы безопасности ...
Added: July 31, 2019
Kashanin A., Законы России: опыт, анализ, практика 2011 № 8 С. 62-65
The article treats the problem of finding criteria of copyrightable and non copyrightable in the system of the copyright in the continental Europe and the USA, modeling different theoretical models of the demarcation criteria. The author shows how these models evolve in the direction of instumentalisation, loss of methodological unity and the utilization of predomently ...
Added: September 23, 2012
Vishnevskiy P., Право и политика 2014 № 8 С. 1159-1172
The article contains analysis of legal relations arising out of international loan agreements. The author describes particularities of legal status and involvement into the said relations of individuals, foreign commercial banks, international banks, states and third parties. The author analyses various sources of international and national law. Particular attention is paid to the problems in ...
Added: August 27, 2014
Gadzhiev G., Российская юстиция 2001 № 10 С. 19-22
В первые годы своей деятельности Конституционный Суд Российской Федерации применял нормы старой Конституции РСФСР. В тот период жалобы граждан, поступающие в Конституционный Суд, касались главным образом социальных прав - трудовых, жилищных. И уже тогда Суд приступил к разработке новых для России основополагающих конституционных принципов. Именно благодаря Конституционному Суду конституционное право России из декларативного, или, как ...
Added: April 22, 2013
М. : [б.и.], 2020
В данном издании публикуются тезисы докладов Ежегодной студенческой научно-практической конференции «Безопасность российского бизнеса в современных условиях» Института проблем безопасности НИУ ВШЭ за 2018 и 2019 гг. Представленные работы посвящены широкому спектру тем в рамках пленарного заседания и секций конференций: «Интересы личности, общества и государства в динамике преодоления рисков и угроз безопасности», «Обеспечение экономической и финансовой ...
Added: April 25, 2021