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Title |
The establishment of quasianalog —
the trend of development of modern tax law |
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Authors |
Sabitova Elena Yuryevna
associate Professor of
constitutional law and
municipal law, Institute of law, Chelyabinsk state
University, candidate of legal
Sciences, associate Professor. 454001, Chelyabinsk,
st. Brothers Kashirinyh,
d. 129. Е-mail: eysabitova@mail.ru |
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Section |
Civil law |
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Issue |
1/2016 |
Page |
81-85 |
index UDC |
336.22 |
index LBC |
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Abstract |
The article considers current state of financial and
tax policy to establish an
additional hidden tax on the population in the form
of various dues and charges.
This discusses and analyzes the characteristics of
how taxes, fees and duties,
and a number of non-tax payments — casinogam. The
author has substantiated
the inadmissibility of the establishment of
casinolegal the Government of the
Russian Federation and normative legal acts.
In his work, the author notes that according to the
basic principles of taxation
adopted in the Russian Federation and indicated in
article 3 of the Tax code
of the Russian Federation «no one may be obliged to
pay taxes and fees, and
other fees and payments specified in this code or
installed in a different order
than defined in the present code». However, despite
this provision of the tax
law, in Russia in recent years, cases of
establishing additional mandatory fees
and contributions of sub-legal acts. The article
considers various scientific
approaches to such notions as «tax», «collection», «trust
tax» and «Nontax payment
», «quasianalog», given their comparative analysis.
As an example unconstitutional
additional taxation is the establishment by decree
of the Government
of the Russian Federation from November 15, 2015
payment in compensation
for harm caused by roads of General use of Federal
value by vehicles, having the resolved maximum
weight over 12 tons. The article analyzes the
current
situation and its legislative regulation. |
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Keywords |
public administration, taxes, fees, duties,
quasianalog, individual
payments, hidden taxation. |
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