Налоги парламентские и непарламентские: практики взимания обязательных платежей

M. : -, 2021.

Komyagin D.

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 of recoveries, state monopolies, as well as local self-taxation practices. The questions about tax burden and the evolution of the "tax on the poor" were investigated. The book will be useful to everyone interested in issues of financial, tax and budgetary law, as well as problems of public economy and public administration, including researchers and students.

Keywords: налоги, бюджет, монополия, budget, taxes, парламент, tax burden, parliament, налоговое бремя, Monopoly, Tax farming, откуп налогов, Self-taxation, самообложение

Publication based on the results of: Альтернативные процедуры администрирования обязательных платежей (2019)