电邮这篇文章 Enforcement consequences of inter-branch legal notions in tax legislation (a study of business property tax)
- 作者: Kopina A.A.1, Povetkina N.A.2, Ryabova E.V.3
-
隶属关系:
- National Research University “Higher School of Economics”
- Institute of Legislation and Comparative Law under the Government of the Russian Federation
- Lomonosov Moscow State University
- 期: 编号 6 (2025)
- 页面: 144-153
- 栏目: Budget, taxes, banks
- URL: https://journal-vniispk.ru/1026-9452/article/view/305438
- DOI: https://doi.org/10.31857/S1026945225060134
- ID: 305438
如何引用文章
开放存取
##reader.subscriptionAccessGranted##
订阅存取
详细
The article is devoted to law enforcement consequences of inter-branch legal notions in tax legislation through studying the subject to business property tax. The emergence of a law enforcement “collapse” in the collection of business property tax has been justified by legislator’s insufficient attention to the specifics of tax and legal means in the formation of inter-branch legal compositions in taxation. The authors have raised the issue of identifying mechanisms to determine the limits of reception of other law branch norms in the formation of regulatory means for taxation purposes.
作者简介
A. Kopina
National Research University “Higher School of Economics”
编辑信件的主要联系方式.
Email: a.kopina@yandex.ru
3 B. Trekhsvyatitelsky Lane, 109028 Moscow, Russia
N. Povetkina
Institute of Legislation and Comparative Law under the Government of the Russian Federation
Email: shock777@yandex.ru
34 B. Cheremushkinskaya str., 117218 Moscow, Russia
E. Ryabova
Lomonosov Moscow State University
Email: associatedzaneta@rustyload.com
1 Leninskie Gory, 119234 Moscow, Russia
参考
- Alekseev V. A. A strong connection with the earth as the only sign of an immovable property // Herald of Economic Justice of the Russian Federation. 2017. No. 12. Pp. 80–94 (in Russ.).
- Alekseev S. S. The secret of law. Its understanding, purpose, and social value. M., 2001. Pp. 39, 40 (in Russ.).
- Alpatov A. A. Law and economics: issues of correlation // Law. HSE Journal. 2010. No. 4. Pp. 3–22 (in Russ.).
- Ananyeva A. A. “Legal construction”: on the issue of defining the concept // Izvestiya BSU. 2016. No. 1. Pp. 141–148 (in Russ.).
- Bokach S. B., Butenko T. P. The relationship between law and economics in the transition period // Herald of the Amur State University of Sciences: Natural and Economic Sciences. 2021. No. 93. Pp. 182–187 (in Russ.).
- Gomonov N. D., Bezuglova M. A. Law and economics: the relationship of concepts (historical and theoretical aspects) // Concept. 2019. No. 11. Pp. 117–123 (in Russ.).
- Demin A. A. On legal structures and the mechanism of civil law regulation // Civil Law. 2020. No. 3. Pp. 26–29 (in Russ.).
- Legislative technique: a scientific and practical guide / ed. by Yu. A. Tikhomirov. M., 2000. Pp. 78–87 (in Russ.).
- Zaripov V. M. The correlation of the economic basis of tax and related phenomena // Law. 2024. No. 2. Pp. 148–158 (in Russ.).
- Ivin A. A. Logic of norms. M., 1973. Pp. 25–41 (in Russ.).
- Kopina A. A., Ryabova E. V. Blankness in the legal structure of corporate property tax: a problem of legal certainty // Financial Law. 2024. No. 10. Pp. 7–12 (in Russ.).
- Kucherov I. I. The importance of the subject and source of taxation for the legal structure of the tax // Financial Law. 2009. No. 5. Pp. 2–5 (in Russ.).
- Ozhegov S. I., Shvedova N. Yu. Explanatory dictionary of the Russian language. 4th ed., supplement. M., 2003 (in Russ.).
- Savitsky A. I. Differentiation of the object of taxation and the subject of property taxes: problems of theory and practice // Taxes. 2019. No. 2. Pp. 16–23; No. 3. Pp. 14–20 (in Russ.).
- Sapun V. A. Legal construction as a legal means of legal technology // Legal technology. 2013. No. 7 (part 2). Pp. 676–679 (in Russ.).
- Sinitsyn S. A. Some general features of the development of the category “real estate” in Russian Civil Law // Civil Law. 2023. No. 2. Pp. 30–34 (in Russ.).
补充文件
