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The Legal Principle of the Economic Ground for a Tax

ФИО студента: Adel Nazmedinov

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Jurisprudence (Bachelor)

Год защиты: 2019

This work is devoted to the study of the legal principle of the economic ground for a tax in Russia, enshrined in the paragraph 3 of Article 3 of the Tax Code. The topic is currently not developed in detail in the scientific community. Due to the relative novelty of the ideas under consideration, there are active discussions in the doctrine and practice related to the research. The purpose of the graduation qualification thesis is to identify the nature of the economic ground of the tax, to make a system analysis of the presented concept, to consider it as a basic component of the tax system and to come to certain theoretical and practical conclusions. The value of such developed legal structure cannot be overestimated, since it is capable of limiting the fiscal sovereignty of the state and protecting payers from arbitrarily set taxes; underlies the legal basis of the doctrine of autonomy of tax relations, the concept of the validity of the tax benefit, the doctrine of the actual size of the tax liability; explains why the tax consequences of transactions do not involve civil law transactions themselves, but financial and business transactions, and should also be taken into account by the courts when interpreting tax legislation. The economic basis of taxes is a systemic category that harmonizes the taxation process.

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