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Tax Law of Russia in the XXI Century: the New Stimulating Functions of Taxes
Yalbulganov A. A.
The article consequently considers functions of the state, environmental functions of the state, functions of taxes emphasizing their environmental function. The article aims to reflect the actual importance of the environmental function of taxes for ensuring rights of citizens for favorable environment and natural resources preservation.
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
Yalbulganov A. A., В кн. : Весенние дни науки - 2014: Сборник материалов межвузовской научно-практической конференции. : М. : Институт публично-правовых исследований, 2014. С. 154-160.
The research is aimed to offer some suggestions on how to improve the performance of an ecological function of taxation. Scientific significance of the research findings lies in the development of taxation theory by approaching the problems of an ecological function of taxation and tax regulation of protection of the environment. The research is of ...
Added: June 14, 2014
Якушева Е. Е., Российский юридический журнал 2023 Т. 149 № 2 С. 143-152
A topical issue of economic policy of the modern State is the development of high-tech industry and production that significantly increases the economic, innovation and scientific potential of the country; the transition to a high-tech type of economic development is reasonably recognised as a strategic task of the State. Such development is ensured by a ...
Added: October 18, 2023
Eremenko E. A., Налоги и налогообложение 2013 № 9 С. 676-688
The principle of justice is a basis of any legal system. Discussions on the issue of justice in law have been going on throughout the history of legal science. The modern Russian tax law is no exception to this dispute. In the process of historic development the taxes from various sources of state income have ...
Added: November 25, 2013
Головченко О. Н., Проблемы экономики и юридической практики 2018 № 6 С. 68-70
The article is devoted to topical issues of tax incentives for investment activities in the Russian Federation, government measures to support the development of entrepreneurship, as well as tax policy issues that promote the implementation of effective tax instruments for investment activity. ...
Added: January 13, 2021
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., 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
Eremenko E. A., Финансы и кредит 2013 № 38(566) С. 78-83
The principle of justice is a basis of any legal system. Discussions on the issue of justice in law have been going on throughout the history of legal science. The modern Russian tax law is no exception to this dispute. In the process of historic development the taxes from various sources of state income have ...
Added: November 28, 2013
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
А.В. Реут, М. : Юрайт, 2014
В учебнике обстоятельно раскрывается юридическая природа налога, анализируются методы осуществления налоговой политики, устройство налоговой системы, источники налогового законодательства, права и обязанности налогоплательщиков и налоговых агентов, компетенция органов налогового администрирования, иных контролирующих и правоохранительных органов, правовой механизм взыскания недоимок и пени, а также виды ответственности за нарушения законодательства о налогах и сборах и порядок разрешения налоговых ...
Added: April 10, 2015
Komyagin D., М. : СПС «Консультант Плюс», 2015
Научно - практический постатейный комментарий к главам 7 и 8 Налогового кодекса Российской Федерации в рамках комментария первой части Налогового кодекса Российской Федерации, подготовленного авториским коллективом под редакцией А. Н. Козырина ...
Added: September 1, 2015
Yalbulganov A. A., Adam Mickiewicz University Law Review 2015
This article is devoted to the topical issues of greening the Russian legislation on taxes and fees. The article raises urgent environmental problems and shows advantages of using the tax instruments for resolving the problems and for motivating tax payers to careful environmental management and sustainable use of natural resources. The author examines the possible ...
Added: December 14, 2014
Ryabova E., Финансовое право 2014 № 4 С. 36-40
The author of this article analyses the applied approach to performance evaluation of tax benefits in the Russian Federation and presents the own approach to performance evaluation of tax benefits with a view to create a new total methodology of performance evaluation of tax benefits in Russia. The author argues in favor of the own ...
Added: November 26, 2015
Kozyrin A. N., М. : Федеральный центр образовательного законодательства, 2018
Налоговое право-1 — учебное пособие, подготовленное в соответствии с программой курса «Налоговое право», изучаемого в бакалавриате на факультете права Национального исследовательского университета «Высшая школа экономики». Учебное пособие знакомит студентов с основами теории налогового права — понятием и источниками налогового права, его принципами, процедурами установления налога и исполнения обязанности по его уплате, организацией налогового контроля, ответственностью ...
Added: March 3, 2019
Тедеев А. А., Налоги-журнал 2014 № 3 С. 18-20
Now there is a question about the possibility of increasing the penalties provided for in the RF legislation on taxes and fees. As the main argument in favour of the adoption I suggest changes indicates that Russian taxpayers - organizations may be economically advantageous to operate in cash, temporarily released due not to the payment ...
Added: July 8, 2014
Бурова А. С., Васильева Е. Г., Губенко Е. С. et al., М. : Проспект, 2016
В учебнике широко освещены теоретические основы налогового права России в условиях рыночной экономики, сформулированы определения важнейших понятий и категорий налогового права, дана характеристика процессов, происходящих в отечественной правовой системе.
Учебник не только рассчитан на использование в процессе подготовки и переподготовки кадров, но и способен оказать реальную помощь в самообразовании специалистов, пришедших на финансовую работу из других ...
Added: December 23, 2020
М. : Контракт, 2015
В статье рассматриваются проблемы таможенного законодательства. Такие как, ориентации административного законодательства на возмещение нарушенных прав за счет обращения взыскания на имущество, а не на конкретную личность; вопрос об уеличивающейся тенденции использования аутсорсинга органами государственной власти в своей деятельности и другие. ...
Added: February 21, 2017
Pochekaev R. Y., Вестник Российского университета дружбы народов. Серия: Юридические науки 2017 Т. 21 № 1 С. 53-70
Author analyzes the legal status of “Bukharans”, i.e. immigrants to Russia from the Central Asia who took out citizenship of the Russian Empire or constantly arrived for trading, This category of popu-lation began to form already at the first half of the 17thc. And during the 18th–19thcc. they had numer-ous advantages and privileges as were ...
Added: May 20, 2017
Kozyrin A. N., / Высшая школа экономики. Series LAW "Law". 2016.
Temporary admission —used extensively in international trade, it is a customs procedure. Without it, it is difficult to imagine a modern organization of fairs and exhibitions, international transport operations, the development of international scientific and cultural exchanges, international sport contacts and tourism exchanges. In this article is reviewed the concept of temporary importation in the ...
Added: April 13, 2016
Komyagin D., Финансовое право 2015 № 11 С. 21-28
The article is devoted to clarify the essence of non-tax of the public income. The author is given own universal definition of public revenues in three different ways. Article describe some theoretical and practical problems, which include decentralized income, imperfection of classification of the public income, heterogeneity of non-tax revenues. It is proposed to consider ...
Added: October 16, 2015
Суткевич Е. А., Финансовое право 2012 № 9 С. 37-40
The article inquires into questions of legal nature of regular mineral payments and basic elements of such payments. ...
Added: March 28, 2013
Молодико К.Ю., НАУКОВІ ЗАПИСКИ НаУКМА (Украина) 2011 Vol. 116 P. 90-94
В статье проанализированы положения нового Налогового Кодекса Украины о отношении коммерческих банков, предложен ряд поправок в кодекс, необходимых для развития банков в общественно полезном направлении. ...
Added: December 1, 2018
Kondrateva K., Право и жизнь 2015 № 207 (9)-208 (10) С. 93-108
In article it is about prospects of use of patent system of the
taxation after coming into effect of changes of the tax law in 2015.
The author notes that the changes made to the Tax Code of the
Russian Federation and directed on improvement of legal regulation
of patent system of the taxation positively affected dynamics
of application of ...
Added: March 1, 2016