Constitutional principles as basis of a tax policy federal states
( Pp. 27-28)
More about authors
Sakson Anna L.
aspirant
The Russian President Academy of National Economy and Public Administration
The Russian President Academy of National Economy and Public Administration
Abstract:
In article features of creation of tax system of federal states, and also distributions of taxes a boundary are considered by power levels. On the basis of the analysis of articles of Constitutions of a number of foreign countries, the Constitution of the Russian Federation, the author designates a priority of the constitutional norms of the tax policy providing rational regulation of taxes and the taxation.
How to Cite:
Sakson A.L., (2013), CONSTITUTIONAL PRINCIPLES AS BASIS OF A TAX POLICY FEDERAL STATES. Gaps in Russian Legislation, 3 => 27-28.
Reference list:
Kabir L.S. Nalogovye sistemy federativnykh gosudarstv: sovremennye osnovy postroeniya i napravleniya transformatsii // Audit i finansovyy analiz. 2008. № 4.
Terekhina A.P. Pravovye printsipy nalogooblozheniya // Finansovoe pravo. 2012. № 5.
CHirkin V.E. Konstitutsionnoe pravo zarubezhnykh stran. M.: INFRA-M, 2010.
Konstitutsii zarubezhnykh gosudarstv / Pod red. V.V.Maklakova. M., 2003
Sakson A.L. KONSTITUTSIONNYE PRINTSIPY NALOGOVOY SISTEMY ROSSIYSKOY FEDERATSII: TEORETIKO-METODOLOGICHESKIE PODKHODY // CHernye dyry v Rossiyskom zakonodatel stve, №1 2013 g.
Sakson A.L. OSOBENNOSTI KONSTITUTSIONNO-PRAVOVOGO REGULIROVANIYA NALOGOVOY SISTEMY V ROSSIYSKOY FEDERATSII // Probely v rossiyskom zakonodatel stve, №2 2013 g.
Terekhina A.P. Pravovye printsipy nalogooblozheniya // Finansovoe pravo. 2012. № 5.
CHirkin V.E. Konstitutsionnoe pravo zarubezhnykh stran. M.: INFRA-M, 2010.
Konstitutsii zarubezhnykh gosudarstv / Pod red. V.V.Maklakova. M., 2003
Sakson A.L. KONSTITUTSIONNYE PRINTSIPY NALOGOVOY SISTEMY ROSSIYSKOY FEDERATSII: TEORETIKO-METODOLOGICHESKIE PODKHODY // CHernye dyry v Rossiyskom zakonodatel stve, №1 2013 g.
Sakson A.L. OSOBENNOSTI KONSTITUTSIONNO-PRAVOVOGO REGULIROVANIYA NALOGOVOY SISTEMY V ROSSIYSKOY FEDERATSII // Probely v rossiyskom zakonodatel stve, №2 2013 g.
Keywords:
The Constitution, the tax system, right, principles, regulation.
