Taxation of Compensation Payments for Violation of Labor Legislation: Problems of Law Enforcement, National and International Approaches
( Pp. 160-165)
More about authors
Vasilyeva Anna A.
lecturer of the Department of Military-political Work in the military (forces)
Military Space Academy named after A.F. Mozhaisky
Saint Petersburgh, Russian Federation Zhdanov Sergey P. Cand. Sci. (Law), Associate Professor, Corresponding Member of the Academy of Military Sciences; Associate Professor of Civil Law Disciplines Department; Associate Professor of Customs Law and Customs Affairs Organization Department; Associate Professor of Constitutional and Municipal Law Department
Russian Economics University named after G.V. Plekhanov; Russian university of transport; Moscow State Regional University
Moscow, Russian Federation Rudakova Elena N. Dr.Sci.(Politics), Associate Professor, Professor of the Department of Customs Law and Customs Organization
Russian university of transport
Moscow, Russian Federation Skryachev Alexander M. Cand. Sci. (Law), Associate Professor, Senior Lecturer
Military Space Academy named after A.F. Mozhaisky
Saint Petersburgh, Russian Federation
Military Space Academy named after A.F. Mozhaisky
Saint Petersburgh, Russian Federation Zhdanov Sergey P. Cand. Sci. (Law), Associate Professor, Corresponding Member of the Academy of Military Sciences; Associate Professor of Civil Law Disciplines Department; Associate Professor of Customs Law and Customs Affairs Organization Department; Associate Professor of Constitutional and Municipal Law Department
Russian Economics University named after G.V. Plekhanov; Russian university of transport; Moscow State Regional University
Moscow, Russian Federation Rudakova Elena N. Dr.Sci.(Politics), Associate Professor, Professor of the Department of Customs Law and Customs Organization
Russian university of transport
Moscow, Russian Federation Skryachev Alexander M. Cand. Sci. (Law), Associate Professor, Senior Lecturer
Military Space Academy named after A.F. Mozhaisky
Saint Petersburgh, Russian Federation
Abstract:
This article discusses the problems of taxation of the payment of average earnings when an employee is reinstated at work by a court decision due to his illegal dismissal and suggests ways to solve them taking into account national and international approaches. The position of the tax authorities and courts of the Russian Federation in this area is very ambiguous. The authors have made an assumption about the main reason determining the right to tax these compensation payments: the dominance of goal-setting in the form of achieving an increase in revenues to budgets of various levels over the principle of legality and equality of rights and interests of the parties, taking into account national and international legislation.
How to Cite:
Vasilyeva A.A., Zhdanov S.P., Rudakova E.N., Skryachev A.M., (2022), TAXATION OF COMPENSATION PAYMENTS FOR VIOLATION OF LABOR LEGISLATION: PROBLEMS OF LAW ENFORCEMENT, NATIONAL AND INTERNATIONAL APPROACHES. Economic Problems and Legal Practice, 3 => 160-165.
Reference list:
Topical problems of law and economics from the perspective of interdisciplinary scientific research as a form of international cooperation: monograph / under gen. ed. of V. V. Blazheev, M. A. Egorova. -Moscow: Prospekt, 2022. -408 p.
Topical problems of labor law: a textbook for masters / ec. ed. N. L. Lyutov. -Moscow: Prospect, 2017. -688 p.
Conventions and recommendations of the International Labor Organization. 1919-1956. -Geneva, 1991. Vol. 1.
Petrov, A. Ya. Salary as an economic and legal category // Law. Journal of the Higher School of Economics. No. 4. 2011. pp. 91-105.
Dictionary of international law. 3rd ed. revised and add. -M.: Statut, 2014. -495 p.
Topical problems of labor law: a textbook for masters / ec. ed. N. L. Lyutov. -Moscow: Prospect, 2017. -688 p.
Conventions and recommendations of the International Labor Organization. 1919-1956. -Geneva, 1991. Vol. 1.
Petrov, A. Ya. Salary as an economic and legal category // Law. Journal of the Higher School of Economics. No. 4. 2011. pp. 91-105.
Dictionary of international law. 3rd ed. revised and add. -M.: Statut, 2014. -495 p.
Keywords:
payment of average earnings, income, wages, earnings, compensation, material damage, international law, personal income tax, court decision, economic benefit.
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