Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of ...
Elena V Evsikova
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The role of tax potential in stimulating the effectiveness of innovation in the digital economy [PDF]
The conditions of the digital economy dictate new challenges in order to correct structural imbalances; answers to these challenges are possible in the format of innovations.
Maksimchuk Olga +2 more
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The amendment of the legal regulation of the institution of tax incentative in the Russian Federation [PDF]
The article is devoted to the institution of tax incentives, which is currently significant important for the development of the Russian state, that is objectively determined by the essence of tax incentives, which consists in intensifying the legal ...
B. A. Fedosimov
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Special tax regimes for Small Businesses: Problems of choosing the optimal tax Burden [PDF]
In accordance with the norms of Russian legislation, taxpayers by default fall under the general taxation system. Developing financial and economic activities, commercial enterprises may apply various tax regimes: transition, for example, to the ...
G. S. Klychova +4 more
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Constitutional status of federal territories in Russia: theoretical foundations of legislative regulation [PDF]
The subject of the study is the constitutional concept of federal territories in Russia. The purpose of the article is to confirm or disprove hypothesis that constitutional status of federal territories in Russia consists of system of elements and ...
N. V. Vasilieva +2 more
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Transformation of the legal regulation of tax relations in the digital economy context [PDF]
The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations.
E. Yu. Gracheva +2 more
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Calculating the amount of tax when using the simplified taxation system: Mathematical and statistical patterns of achieving a socially signifi cant result [PDF]
Introduction. The social orientation of legal regulation should be manifested in the process of performing any of the state functions, including the collection of taxes and fees.
Konduktorov, Anton Sergeevich
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THE MINING SECTOR OF THE RUSSIAN ARCTIC: INDUSTRIAL POTENTIAL ASSESSMENT
The Arctic regions of Russia are primarily focused on the extraction of raw materials, and the mining sector has witnessed an increase in added value in recent years.
Vyacheslav A. Tsukerman +1 more
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JUSTICE IN MODERN RUSSIA: THE CONCEPT AND FEATURES
The article reveals the essential characteristics of justice as a specific type of state activity; identifies the main features of justice that distinguish it, on the one hand, from other types of state activity, and on the other - from other types of ...
Olga V Pankova
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RULE-MAKING POLICY OF THE REPUBLIC OF CRIMEA IN THE CONDITIONS OF CHANGE OF CONSTITUTIONAL CYCLES
This paper draws on new comparative data from these three cycles of Crimean constitutional process (1992-1994, 1995-1998 and 2014-2018) to provide evidence for a novel approach to changes in political and legal systems - an approach that explains both ...
Ilya V Bondarchuk
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