title: Constitutional adjudication in the taxation area: А level of involvement and ways of improvement of effectiveness
metadata.name: dc.contributor.author
metadata.value: Taribo, Evgeny V.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2018-09-05T15:37:09Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2018-09-05T15:37:09Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2018-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Taribo, Evgeny V. 2018. Constitutional adjudication in the taxation area: А level of involvement and ways of improvement of effectiveness. Vestnik of Saint Petersburg University. Law 3: 343–352.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: 10.21638/11701/spbu14.2018.305
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/14781
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article considers the issues related to the participation of constitutional justice in resolving
  problems of tax legislation and enforcement. The author points out the need to analyse
  the causes and conditions leading to decrease or, conversely, to increase the involvement of
  the Constitutional Court of the Russian Federation in the sphere of taxation. Among the factors
  contributing to the growth of conflict in the tax sphere, the author points out: untimely
  changes in the tax legislation, inadequate activity of the cassation courts, and an excessively
  fiscal bias in the activities of executive bodies. These factors influence the growth of the number
  of tax cases considered within the framework of constitutional justice. The article argues
  that the influence of the Constitutional Court of the Russian Federation on the taxation sphere
  can be implemented not only by adopting decisions on the acutest issues of the legislation on
  taxes and fees. The article suggests that the Constitutional Court of the Russian Federation
  could use other means for this purpose: sending incoming complaints on jurisdiction to other
  courts, as well as the institution of addresses to the Federal Assembly.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 9; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: constitutional adjudication
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax disputes
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: effectiveness of adjudication
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: issues of jurisdiction of the Constitutional Court of the Russian Federation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: addresses of the Constitutional Court of the Russian Federation to the Federal Assembly
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Constitutional adjudication in the taxation area: А level of involvement and ways of improvement of effectiveness
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 05-Taribo.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/14781/1/05-Taribo.pdf
resources.format: Adobe PDF
resources.size: 611,21 kB