«Sponger tax»: unviable initiative or unfinished prospect?
( Pp. 35-39)

More about authors
Kanakova Anna Evgenievna kand. yurid. nauk, docent kafedry konstitucionnogo i mezhdunarodnogo prava
Altai State University
Barnaul, Russia
Abstract:
Background: This article discusses the possibility of introducing «sponger tax», the potential effectiveness of this payment in Russia and mechanism of it's realization from point of view of the type of economy. Materials and methods: The research base of the article is compiled from normative legal sources, bills and scientific views of jurists. The author used general and special methods of scientific cognition. Conclusions: The author analyzes the possibility of adopting «sponger tax» and gives the over-all appreciation of this initiative in the market economy of the Russian Federation. Originality and importance: The results of the given work can be useful for law scientists and law students in research in the sphere of labor rights and social services.
How to Cite:
Kanakova A.E., (2018), «SPONGER TAX»: UNVIABLE INITIATIVE OR UNFINISHED PROSPECT?. Gaps in Russian Legislation, 2 => 35-39.
Reference list:
Arkan na sheyu tuneyadtsev // Uchetoff Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: http://uchetoff. ru/blog/2017/04/09/arkan-na-sheyu-tuneyadczev/ - Zagl. s ekrana.
V pravitel stve ne obsuzhdayut vvedenie naloga na tuneyadstvo, zayavila Golodets // RIA Novosti Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: https://ria.ru/society/20170602/1495676868.html - Zagl. s ekrana.
V pravitel stve RF obsuzhdayut proekt naloga na tuneyadstvo // Delovaya elektronnaya gazeta Biznes Online Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: https://www.business-gazeta.ru/news/324143 - Zagl. s ekrana.
Danilova, E.N. Periody izmeneniy v sotsial noy politike i predstavleniyakh o sotsial noy spravedlivosti v Rossii / E.N. Danilova // Sotsial naya nauka i sotsial naya praktika. - 2015. - №2(10). - S. 18-50.
Mintrud nazval vozmozhnyy razmer naloga na tuneyadstvo // Internet-portal Rossiyskoy gazety Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: https://rg.ru/2016/10/21/mintrud-predlozhil-sobirat-s-bezrabotnyh-po-20-tysiach-rublej-v-god.html - Zagl. s ekrana.
O vnesenii izmeneniy v Zakon Rossiyskoy Federatsii quot;O zanyatosti naseleniya v Rossiyskoy Federatsii quot; Proekt // Federal nyy portal proektov normativnykh pravovykh aktov. Ofitsial nyy sayt dlya razmeshcheniya informatsii o podgotovke federal nymi organami ispolnitel noy vlasti proektov normativnykh pravovykh aktov i rezul tatakh ikh obshchestvennogo obsuzhdeniya Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa : http://regulation.gov.ru/p/48715- Zagl. s ekrana.
O strakhovykh pensiyakh: Federal nyy zakon ot 28.12.2013 № 400-FZ // Rossiyskaya gazeta. - 2013. - № 296.
Polis bez minusa // Internet-portal Rossiyskoy gazety Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: https://rg.ru/2017/04/12/minzdrav-oproverg-soobshchenie-o-lishenii-bezrabotnyh-polisov-oms.htm l- Zagl. s ekrana.
Politika sokrashcheniya tenevoy zanyatosti privedet k rostu bezrabotitsy i snizheniyu dokhodov naseleniya // Elektronnoe periodicheskoe izdanie Vedomosti Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: https://www.vedomosti.ru/economics/articles/2017/03/22/682187-sokrascheniya-tenevoi-zanyatosti - Zagl. s ekrana.
Prinuzhdenie k trudu // Delovoy ezhednevnik Profil Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: http://www.profile.ru/pryamayarech/ item/115526-prinuzhdenie-k-trudu - Zagl. s ekrana.
Samozanyatym predlozhat pokupat patenty i platit strakhovye vznosy avansom // RBK Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa : http://www.rbc.ru/economics/11/05/2017/59149f579a794720de95be58 - Zagl. s ekrana.
SMI: byudzhetu Fonda obyazatel nogo meditsinskogo strakhovaniya ne khvataet deneg // Setevoe izdanie RIA Novosti Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: https://ria.ru/economy/20161014/ 1479202143.html - Zagl. s ekrana
Statisticheskaya informatsiya o situatsii na registriruemom rynke truda na 1 iyunya 2017 goda // Federal naya sluzhba po trudu i zanyatosti Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: https://www.rostrud.ru/rostrud/deyatelnost/ ID 572615 - Zagl. s ekrana.
Tenevaya zanyatost v Rossii dostigla rekorda // Expert Online 2017 Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa : http://expert.ru/2017/04/18/trud/ - Zagl. s ekrana.
Tenevaya ekonomika - novyy vyzov gosudarstvu // Izvestiya Elektronnyy resurs . URL: https://iz.ru/ 670804/2017-11-14/zvonki-o-minirovanii-v-moskve-sovershalis-s-territorii-trekh-stran
Trudovye resursy // Federal naya sluzhba gosudarstvennoy statistiki Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa: http://www.gks.ru/wps/ wcm/connect/rosstat main/rosstat/ru/statistics/wages/labour force/ - Zagl. s ekrana.
Eto ne nalog na tuneyadstvo // Internet-portal Rossiyskoy gazety Elektronnyy resurs . - Elektr. dan. - Rezhim dostupa : https://rg.ru/2016/10/22/nalog-na-tuneiadstvo-mozhet-stat-nepodemnym-dlia-mnogih-grazhdan.html - Zagl. s ekrana.
Keywords:
tax, unemployed citizens, freedom of labor, social services.


Related Articles

1. WORLD AND REGIONAL ECONOMY Pages: 18-21 Issue №3758
EVALUATION OF REGIONAL DEVELOPMENT OF THE SOCIOECONOMIC SPHERE
social services a method of ranking correlation typology regional policy
Show more
5.2.4. FINANCE Pages: 270-275 Issue №20773
Regional Features of Tax Administration (Example of Kaliningrad Region)
tax region regional policy tax policy regional economy
Show more
4. TAX AND CUSTOMS PROBLEMS, FINANCIAL LAW, BUDGET LAW Pages: 109-115 Issue №5694
CLASSIFICATION OF PARAFISCAL PAYMENTS IN THE RUSSIAN FEDERATION
tax collection para-fiscal payment parafiscality mandatory payment
Show more
11. Constitutional law; Constitutional judicial process; Municipal law Pages: 118-123 Issue №11007
FREEDOM OF LABOR AND RIGHT TO LABOR IN THE OFFICIAL AND ALTERNATIVE DRAFTS OF THE CONSTITUTION OF THE RUSSIAN FEDERATION
drafts of the Constitution the right to work freedom of labor
Show more
8. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 171-177 Issue №16787
Features of regulatory support for taxpayers with support measures aimed at reducing the adverse consequences of the spread of coronavirus infection (COVID-2019) in Russia
coronavirus measures of economic support in the context of the spread of coronavirus taxpayers tax mandatory payments
Show more
FINANCE Pages: 250-257 Issue №24067
Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return it
tax inheritance tax inheritance tax system foreign countries
Show more
5.2.3. REGIONAL AND SECTORAL ECONOMICS Pages: 213-221 Issue №22298
Perspectives on Accounting for the Degree of Self-service of Restriction to Self-service in the Development and Application of Staffing Standards for Stationary Social Service Organizations
staff standards stationary organizations social services need level staff evaluation
Show more
FINANCE Pages: 214-222 Issue №21610
Tax System and Reforms in Modern Europe
tax authorities in the foreign countries tax Federal Tax Service of Russia tax control
Show more
4. CRIMINAL LAW Pages: 230-235 Issue №20118
Imperfection of the Law as a Legal Obstacle to Increasing the Efficiency of Prosecutorial Supervision over the Observance of Bankrupt Employers' Rights of Citizens to Timely Payment of Remuneration for Work (Based on Materials from the Prosecutor's Office of the Republic of Dagestan)
labor law prosecutor's supervision employer employee
Show more
FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING AND ANALYSIS Pages: 172-176 Issue №2286
Tax planning as a way of managing financial resources nonprofit
non-profit organization tax planning financial resources taxation tax
Show more