Principles of income taxation
( Pp. 226-229)
More about authors
Miroshnik Svetlana Valentinovna
d.yu.n., professor. Dolzhnost: zaveduyuschiy kafedroy gosudarstvenno-pravovyh disciplin.
Russian academy of justice, Rostov branch
Russian academy of justice, Rostov branch
Abstract:
Tax on personal income is one of the most common fiscal payments. From a clear legislative recognition of the principles of income taxation depends to balance private and public interests in the tax area. Imperfection of the legislation contradictory jurisprudence significantly reduces the degree of legal protection of taxpayers. Using the general scientific and public- scientific methods of knowledge has allowed the author to define the role and importance of the principles of income taxation, to reveal their contents, to formulate proposals for improving the legal regulation of tax relations . The practical significance of the article is that the author offers can be used in legislative activities of public authorities, when carrying out further research on legal support personal income taxation.
How to Cite:
Miroshnik S.V., (2014), PRINCIPLES OF INCOME TAXATION. Gaps in Russian Legislation, 3 => 226-229.
Reference list:
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Postanovlenie Konstitutsionnogo Suda RF ot 11.11.1997 № 16-P Po delu o proverke konstitutsionnosti stat i 11.1 Zakona Rossiyskoy Federatsii ot 1 aprelya 1993 goda O Gosudarstvennoy granitse Rossiyskoy Federatsii v redaktsii ot 19 iyulya 1997 goda // Vestnik Konstitutsionnogo Suda RF. 1997. № 6.
Postanovlenie Konstitutsionnogo Suda RF ot 22.06.2009 № 10-P Po delu o proverke konstitutsionnosti punkta 4 chasti vtoroy stat i 250, stat i 321.1 Nalogovogo kodeksa Rossiyskoy Federatsii i abzatsa vtorogo punkta 3 stat i 41 Byudzhetnogo kodeksa Rossiyskoy Federatsii v svyazi s zhalobami Rossiyskogo khimiko-tekhnologicheskogo universiteta im. D.I. Mendeleeva i Moskovskogo aviatsionnogo instituta (gosudarstvennogo tekhnicheskogo universiteta) // Vestnik Konstitutsionnogo Suda RF. 2009. № 4.
Miroshnik S.V. Strakhovoy rynok kak ob ekt finansovogo nadzora // Biznes v zakone. - 2013. - №6.
Miroshnik S.V. Finansovo-pravovoy rezhim sotsial nykh vnebyudzhetnykh fondov // Probely v rossiyskom zakonodatel stve. - 2012. - №2.
Miroshnik S.V. Strakhovoy nadzor v sisteme finansovogo kontrolya // Probely v rossiyskom zakonodatel stve. - 2013. - №6.
Keywords:
tax law, principles of tax law, the tax to incomes of physical persons, principles of income taxation.
