Amendments to the Russian Mandatory Fiscal Charges Legislation: Theory and Practice Interaction
https://doi.org/10.17803/1994-1471.2018.88.3.049-055
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Abstract
The paper considers topical issues of determining, introducing and charging mandatory fiscal charges. The author points to changes in Russian legislation, according to which law-makers introduce charges with all the signs of charges included in the current system of taxes and duties of the Russian Federation, but that have not been included into the system yet. The author proposes amendments to the Tax Code of the Russian Federation and introduction of a new tourist tax. The author justifies the necessity for the state to comply with the constitutional principles when introducing new fiscal payments and burdening citizens with new taxes.
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Review
For citations:
Alimbekova A.S. Amendments to the Russian Mandatory Fiscal Charges Legislation: Theory and Practice Interaction. Actual Problems of Russian Law. 2018;(3):49-55. (In Russ.) https://doi.org/10.17803/1994-1471.2018.88.3.049-055
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ISSN 1994-1471 (Print)
ISSN 2782-1862 (Online)
ISSN 2782-1862 (Online)
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