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http://hdl.handle.net/11320/8312
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Pole DC | Wartość | Język |
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dc.contributor.author | Chernikova, Elena | - |
dc.contributor.author | Nikolaeva, Tatiana | - |
dc.date.accessioned | 2019-09-25T08:20:26Z | - |
dc.date.available | 2019-09-25T08:20:26Z | - |
dc.date.issued | 2019 | - |
dc.identifier.citation | Białostockie Studia Prawnicze, Vol. 24 nr 3, 2019, s. 187-196 | pl |
dc.identifier.issn | 1689-7404 | - |
dc.identifier.uri | http://hdl.handle.net/11320/8312 | - |
dc.description.abstract | This article is devoted to the constitutional regulation of financial relations in Russia. The purpose of the study is to analyse the current state of the constitutional regulation of national economic relations and financial procedures existing in the state, as well as to evaluate twenty-five years of experience in implementing Russian constitutional provisions in practice. The authors have described the basic constitutional provisions on finance, classified the sources of Russian financial law, reviewed the constitutional and legal status of the authorities involved in financial relations, and analysed the constitutional obligation to pay taxes and fees. They have also specified its main characteristics and examined two norms enshrined in the relevant constitutional article: paying taxes and fees provided only by law, and prohibiting retroactive legislation that worsens the taxpayer’s position, taking into account the practice and legal positions of the Constitutional Court of the Russian Federation. When writing the article, the following scientific methods were used: analysis and synthesis, deduction, method of concrete sociological research, systemic, structural-functional, hermeneutic, synergetic, comparative legal and other methods. | pl |
dc.language.iso | en | pl |
dc.publisher | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 | pl |
dc.subject | Constitution of the Russian Federation | pl |
dc.subject | law | pl |
dc.subject | financial relations | pl |
dc.subject | Central Bank | pl |
dc.subject | Russian Audit Chamber | pl |
dc.subject | tax liability | pl |
dc.title | Constitutional and Legal Regulation of Financial Relations and Procedures in Russia | pl |
dc.type | Article | pl |
dc.identifier.doi | 10.15290/bsp.2019.24.03.15 | - |
dc.description.Email | Elena Chernikova: ev.chernikova@migsu.ru | pl |
dc.description.Email | Tatiana Nikolaeva: ta.nikolaeva@ranepa.migsu.ru | pl |
dc.description.Biographicalnote | Elena Chernikova – profesor, doktor prawa, absolwent ekonomii, Kierownik Katedry Regulacji Prawnych Gospodarki i Finansów Instytutu Administracji Publicznej i Zarządzania Rosyjskiej Akademii Gospodarki Narodowej i Administracji Publicznej przy Prezydencie Federacji Rosyjskiej. Zainteresowania badawcze to: prawo finansowe, prawo porównawcze, władza sądownicza i procedury prawne, autorka ponad 200 publikacji naukowych w języku rosyjskim i angielskim. Członek Centrum Informacji i Organizacji Badań Finansów Publicznych i Prawa Podatkowego Europy Środkowej i Wschodniej, członek Międzynarodowego Stowarzyszenia Prawa Finansowego (Rosja). | pl |
dc.description.Biographicalnote | Tatiana Nikolaeva – docent, absolwent prawa, zastępca kierownika Departamentu Regulacji Prawnych Gospodarki i Finansów Rosyjskiej Akademii Gospodarki Narodowej i Administracji Publicznej przy Prezydencie Federacji Rosyjskiej. Tematy badań: prawo finansowe, prawo konstytucyjne, prawo miejskie, prawo gospodarcze. Autorka ponad 100 publikacji naukowych w języku rosyjskim. Członek Centrum Informacji i Badań Finansów Publicznych i Prawa Podatkowego Europy Środkowej i Wschodniej, członek Międzynarodowego Stowarzyszenia Prawa Finansowego (Rosja). | pl |
dc.description.Affiliation | Elena Chernikova - Russian Academy of National Economy and Public Administration under the President of the Russian Federation | pl |
dc.description.Affiliation | Tatiana Nikolaeva - Russian Academy of National Economy and Public Administration under the President of the Russian Federation | pl |
dc.description.references | Alebastrova I., Constitutional duties of a person and a citizen: the value and development trends, “Constitutional and municipal law” 2016, issue 12. | pl |
dc.description.references | Alekhina E.L., Constitutional duty to pay legally established taxes: history and contemporaneity, “Human Rights Lawyer” 2015, issue 1. | pl |
dc.description.references | Demin A., The effect of legislation on taxes and fees through time, (in:) Taxes and business, 22 January 2004, issue 3, available at http://www.nalvest.com/nv-articles/detail.php?ID=27457. | pl |
dc.description.references | Denisov A., Supreme Arbitration Court of the Russian Federation on the inadmissibility of repeated onsite inspections, Tax News of the Republic of Tatarstan, May 2011, no. 9, available at http://www.uneks.ru/content.php?oid=1737. | pl |
dc.description.references | Dzhaarbekov S., An Important definition of the Constitutional court on taxes, Taxslov: Taxes. Accounting. Right, 5 December 2017, available at http://taxslov.ru/st/st84.htm. | pl |
dc.description.references | Khramova T.M., The ratio of public and private interests in the resolution of disputes of an economic nature: a comparative legal study of the experience of judicial law-making of the Russian Federation and the United States, “Arbitration disputes” 2013, issue 2. | pl |
dc.description.references | Law Bulletin of the Constitutional Court of the Russian Federation, 2003, No. 5. | pl |
dc.description.references | Nekrasov S., Constitutional duties of a man and a citizen, Constitutional law of the Russian Federation: lecture notes, Moscow 2009. | pl |
dc.description.references | Pepeliaev S., On the failure of the statutory acts on taxes retroactive, “Tax Bulletin” 1998, issue 6, available at http://www.nalvest.com/nv-articles/detail.php?ID=21537. | pl |
dc.description.references | Rossiyskaya Gazeta (lit. Russian Newspaper), 1 April 2009, no. 4879. | pl |
dc.description.references | Syrunina T., Constitutional guarantees of property rights in the event of withdrawal of property for public needs: an economic analysis (using the example of the US judicial practice), “Comparative constitutional review” 2009, issue 5(72). | pl |
dc.description.references | Vaskova Je., Khramova T.M., The ratio of public and private interests in the resolution of disputes of an economic nature: a comparative legal study of the experience of judicial law-making of the Russian Federation and the United States, “Arbitration disputes” 2013, issue 2. | pl |
dc.description.references | Zotov S.A., Constitutional obligation to pay taxes – the determinant of the legal status of the taxpayer, “Leningrad legal journal” 2012, issue 1. | pl |
dc.description.volume | 24 | - |
dc.description.number | 3 | - |
dc.description.firstpage | 187 | pl |
dc.description.lastpage | 196 | pl |
dc.identifier.citation2 | Białostockie Studia Prawnicze | pl |
dc.identifier.orcid | 0000-0002-2978-5126 | - |
dc.identifier.orcid | 0000-0002-3679-2914 | - |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2019, Vol. 24 nr 3 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_24_3_E_Chernikova_T_Nikolaeva_Constitutional_and_Legal_Regulation_of_Financial_Relations_and Procedures_in_Russia.pdf | 1,99 MB | Adobe PDF | Otwórz |
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