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Tytuł: The Role of National Fiscal Security and Tax Sovereignty in Collection of Taxes
Autorzy: Kostyukov, Aleksander
Maslov, Kirill
Słowa kluczowe: Fiscal security
tax sovereignty
the collection of taxes
threats
methods
Data wydania: 2018
Data dodania: 27-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 449-460
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: This contribution deals with the issues of the collection of taxes in the fiscal security context. The main aim of the contribution is to confirm or disprove the hypothesis that collection of taxes, being the sign of tax sovereignty, is one of the most important methods of provision for national fiscal security. The methodology of the study includes general scientific methods (analysis, synthesis, induction, deduction, comparison, description) as well as particular legal academic methods (interpretation of legal acts, formal-legal method). The Authors analyze scientific approaches to the concept of national security as a generic term to the fiscal security, highlights its elements and contents. The Authors note that the state, public and personal security shouldn’t be opposed each other, but they should be considered as elements of a unified system of national security. Full and effective implementation of the rights and legitimate interests of citizens and their communities equally meets the needs of national security as the protection of the interests of the state as a whole. The Authors prove that national security and tax security, in particular, are achievable only in conditions of genuine state sovereignty.
Afiliacja: Aleksander Kostyukov - Dostoevsky Omsk State University
Kirill Maslov - Dostoevsky Omsk State University
Nota biograficzna: Aleksander Kostyukov - Professor for Financial Law, Head of Department of Constitutional and Municipal Law, Faculty of Law, Dostoevsky Omsk State University, Russian Federation. The Author specializes in tax law and local selfgovernment finance. He is the author of more than 10 books and more than 150 reviewed articles in prestigious legal journals. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.
Kirill Maslov - Associate professor for Financial Law, Department of Constitutional and Municipal Law, Faculty of Law, Dostoevsky Omsk State University, Russian Federation. The Author specializes in tax law and tax administration. He is the author of 5 books and more than 40 reviewed articles in Russian legal journals.
E-mail: Aleksander Kostyukov: omsk.post@gmail.com
Kirill Maslov: maslov.omsu@gmail.com
URI: http://hdl.handle.net/11320/6953
DOI: 10.15290/oolscprepi.2018.33
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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