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Issue 10 (2)/ 2018

2018 Next

Publication date: 26.07.2018

Licence: CC BY-NC-ND  licence icon

Editorial team

Editor-in-Chief Jolanta Gliniecka

Issue content

Elena Chernikova, Maxim Prokoshin

Financial Law Review, Issue 10 (2)/ 2018, 2018, pp. 1-9

https://doi.org/10.4467/22996834FLR.18.007.9137

The subject of the research of the given paper is the process of increasing the level of tax security. The goal is to explore the scientifi cally grounded and practice-oriented approaches to the enhancement of the process of fighting tax offences and increasing the level of tax security.
The research methodology includes comparative, formal legal, analytical and systemic
approaches.

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Alexander V. Demin

Financial Law Review, Issue 10 (2)/ 2018, 2018, pp. 11-29

https://doi.org/10.4467/22996834FLR.18.008.9138

This contribution deals with a new «partnership» model of tax administration, which is based on mutual trust, dialogue, transparency and cooperation between tax authorities and taxpayers. The main goal of the contribution is to confirm the hypothesis that the most important aims of tax policy in any state are to avoid tax quarrels and to enforce cooperation through constructed interaction between the taxpayers and the tax collectors. The study is based on empirical methods of comparison, description and interpretation, theoretical methods of formal and dialectical logic, and specific scientific methods: legal dogmatic method and method of legal norm interpretation.

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Andrey Krasyukov

Financial Law Review, Issue 10 (2)/ 2018, 2018, pp. 31-43

https://doi.org/10.4467/22996834FLR.18.009.9139

The article is devoted to the study of the problem of tax sovereignty. The author studied the sources of state sovereignty as well as the forms of its implementation. The analysis is aimed at testing the hypothesis that tax sovereignty is realized only through the activities of the legislative bodies of the state power, and one of the manifestations of tax sovereignty is the discretionary powers of the legislator. Basing on the study of the legal positions of the Constitutional Court of the Russian Federation the author concludes that it is necessary to establish clear limits of the exercise of discretionary powers in order to maintain a balance of public and private interests.

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Krystyna Nizioł

Financial Law Review, Issue 10 (2)/ 2018, 2018, pp. 45-59

https://doi.org/10.4467/22996834FLR.18.010.9140

In the paper eff ectiveness of the fi scal rules in Poland isanalysed. Th e main purpose of the Polish fi scal rules is to limit the public debt. Th erefore, the paper also analyses the amount of public debt in Poland. Th e main aim of the contribution is to confi rm the hypothesis that the fi scal rules established in the Polish fi nancial law were eff ective in limiting the public debt. Th e paper uses such scientifi c methods as analysis of economic and legal literature, and statistic data connected with the amount of public debt in Poland.

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Karina Ponomareva

Financial Law Review, Issue 10 (2)/ 2018, 2018, pp. 61-72

https://doi.org/10.4467/22996834FLR.18.011.9141

The article considers principles of subsidiarity and proportionality as basic principles of European tax law. The aim of this paper is toanalyse the place and the importance of Member States’ obligations deriving from the EU legal order in order to address the relationships between EU law and national tax law, as well as to analyse the practice of using principles of subsidiarity and proportionality by the  highest courts of the Russian Federation as a federal state. Having considered the principles of subsidiarity and proportionality in the context of interaction between integration and national tax law, the author suggests directions for improving the practice of integration tax law.

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Natalya Povetkina

Financial Law Review, Issue 10 (2)/ 2018, 2018, pp. 73-86

https://doi.org/10.4467/22996834FLR.18.012.9142

The article is devoted to the identification of trends in the development of budget law-making in the Russian Federation. The purpose of the article is to identify the main vectors (trends) characteristic for the development of modern lawmaking and law enforcement in the field of public finance. The article focuses attention on the most popular areas of law-making in the budgetary sphere - on information technologies and systems, as well as on legal instruments aimed at improving the efficiency of administering public finances and using budgetary funds. The problem of correlativity of various aspects of public finance is stated, legal exemptions (features) in regulation of public finance are revealed. The methods used include formal logical method, comparison, analysis, synthesis, comparison, generalization.

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