Autor: Krasyukov, Andrey - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Measures to counter tax evasion: international and Russian experience
Autorzy:: Krasyukov, Andrey
Powiązania:: https://bibliotekanauki.pl/articles/943265.pdf
Data publikacji:: 2019-06-30
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Opis:: The article is devoted to such actual method of tax evasion as a bypass of the law. The main purpose of this contribution is to figure out the most effective way to counter tax evasion. The following scientific methods were used in this study: analysis, comparative study, and others. The article describes the most common tax legal doctrines both in Russia and in foreign countries. The author comes to the conclusion that the most effective way to counter tax evasion would be applying judicial legal doctrines. According to the results of the study, the author comes to the conclusion that it is necessary to implement certain judicial legal doctrines into Russian tax legislation.
Źródło:: Financial Law Review; 2019, 14, 2; 31-40
2299-6834
Pojawia się w:: Financial Law Review
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Tax sovereignty: forms and limits of implementation
Autorzy:: Krasyukov, Andrey
Powiązania:: https://bibliotekanauki.pl/articles/643462.pdf
Data publikacji:: 2018-09-17
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Opis:: The article is devoted to the study of the problem of tax sovereignty. The author studied the sources of state sovereignty as well as the forms of its implementation. The analysis is aimed at testing the hypothesis that tax sovereignty is realized only through the activities of the legislative bodies of the state power, and one of the manifestations of tax sovereignty is the discretionary powers of the legislator. Basing on the study of the legal positions of the Constitutional Court of the Russian Federation the author concludes that it is necessary to establish clear limits of the exercise of discretionary powers in order to maintain a balance of public and private interests.
Źródło:: Financial Law Review; 2018, 10, 2; 31-43
2299-6834
Pojawia się w:: Financial Law Review
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Measures to counter tax evasion: international and Russian experience
Autorzy:: Krasyukov, Andrey
Powiązania:: https://bibliotekanauki.pl/articles/943259.pdf
Data publikacji:: 2019-06-30
Wydawca:: Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Opis:: The article is devoted to such actual method of tax evasion as a bypass of the law. The main purpose of this contribution is to figure out the most effective way to counter tax evasion. The following scientific methods were used in this study: analysis, comparative study, and others. The article describes the most common tax legal doctrines both in Russia and in foreign countries. The author comes to the conclusion that the most effective way to counter tax evasion would be applying judicial legal doctrines. According to the results of the study, the author comes to the conclusion that it is necessary to implement certain judicial legal doctrines into Russian tax legislation.
Źródło:: Financial Law Review; 2019, 14, 2; 31-40
2299-6834
Pojawia się w:: Financial Law Review
Dostawca treści:: Biblioteka Nauki

Artykuł

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