Petrova GV Tax relations. Theory and practice

Petrova GV Tax relations. Theory and practice of legal regulation: Diss. ... The doctor jurid. Sciences. - M .: Institute of Legislation and Comparative Law under the Government of the Russian Federation, 2003. - 460 p.

12.00.14


INTRODUCTION

CHAPTER I. LEGAL CONTROL OF TAX LEGISLATION IN THE RUSSIAN RELATIONS: THE PROBLEM

§ 1. Constitutional basis of tax relations and the single market: fiscal federalism, intergovernmental relations

§ 2. The conceptual understanding of the budget and tax law theory, which considers taxes as part of the social public property (the budget)

§ 3. The legal regulators of tax relations as part of the legal regulation of financial relations

CHAPTER II. Current theoretical aspects of legal regulation of tax relations

§ 1. The concept of legal regulation of tax relations

§ 2. Modern problems of the theory and practice of legal regulation of tax relations in the Russian legislation

§ 3. Formation of the system of taxes, duties and institutions of tax law: conceptual aspect

§ 4. The possibility of using international experience of building of legal institutions in the field of taxes and the concept of global tax system in the development of norms of the Russian tax legislation

CHAPTER III. FEATURES legislative regulation of legal status of subjects of tax relations

§ 1. The subjects of tax relations as a cooperating party in the process of collection of taxes and fees

§ 2. The unity of the legal principles of construction and operation of the tax authorities of the Russian Federation

§ 3. The financial and legal status of the tax authorities of the Russian Federation as subjects of tax relations

§ 4. Legal status of the taxpayer as subjects of tax relations in the organizational and legal mechanism of tax control

CHAPTER IV. LEGAL REGULATION OF THE CONCEPTS OF BRANCH OF THE RUSSIAN LEGISLATION FOR TAX: AN ANALYSIS OF INTERACTION AND CONFLICT

§ 1. The economic (cost) concepts in tax law and civil law: the unity and differentiation regulation

§ 2. The interaction of tax legislation with other branches of Russian legislation

CHAPTER V. LEGAL ISSUES regulation of tax relations and tax legislation subjects of the Russian Federation

§ 1. development of regulatory federal and regional regulation as a prerequisite of a new mechanism of legal regulation in the sphere of taxes and fees

§ 2. Regulatory possible tax legislation of the Russian Federation and its impact on the general regime of legal regulation of tax relations

CHAPTER VI. REGULATORY ROLE OF COURTS AND ARBITRATION IN THE DEVELOPMENT OF REGULATORY FRAMEWORK ON TAXES AND FEES

§ 1. Features of the regulatory impact of the judicial and arbitration practice on the development of legal regulation of tax relations

§ 2. The role of the Constitutional Court of the Russian Federation in the development of legal regulation of tax relations

§ 3. The world practice the judgment of individual tax disputes to assess the impact of taxes and fees on the conditions of competition

CHAPTER VII. The formulation of norms of Russian tax legislation UNDER THE INFLUENCE international legal tax regulation

§ 1. General trends of interaction of Russian and international legal tax regulation: theoretical aspect

§ 2. The tax rules and international legal principles of regulation in the global commercial turnover

§ 3. On the problems of the use of the Model (model) Tax Code and other acts of the world system in the Russian practice of legal regulation of tax relations

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