to content of issue



The establishment of quasianalog — the trend of development of modern tax law


 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:


Civil law





index UDC


index LBC



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.


public administration, taxes, fees, duties, quasianalog, individual payments, hidden taxation.

You can access full text version of the article


to content of issue