Gaps in Russian Legislation Issue №2 — 2018

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

Anna E. Kanakova

Anna E. Kanakova Cand.Sci.(law), Associate Professor of the Department of Constitutional and International Law
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:

Anna E.K., (2018), «SPONGER TAX»: UNVIABLE INITIATIVE OR UNFINISHED PROSPECT?. Gaps in Russian Legislation, 2 => 35-39.

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