The argument moves from the justification of the general obligation to obey the law to that of the general obligation to pay taxes (it is argued that with some exceptions, tax scholarship has played down the importance of this question) by means of describing the peculiarities of the latter in reducing the cognitive, motivational and organisational demands that plague general practical discours...

Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper th...

Relevance of the research topic. Tax policy is an integral part financial state. Taxes are basis stability state and guarantee a competitive position in world environment, stimulation economic activity implementation social policy. The full-scale invasion Russian Federation on territory our set Government task revising previously chosen goals reorienting them to ensure country's defense capabil...

Przedmiot badań: Niniejszy artykuł poświęcony jest wybranym relacjom prawnym i faktycz­nym zachodzącym między budżetem a normami prawa podatkowego, dotyczącym gromadzenia dochodów budżetowych. Przedmiotem badań są więc przede wszystkim normy prawne ustawy o finansach publicznych, ustawa budżetowa sam budżet, który jej elementem, oraz podatkowego. Badaniom podlega także faktyczny wpływ budżetu w...

Crime and Uncertain Punishment We consider agents in a country in an early stage of transition from a planned to a market economy. As the transition is in progress, the nature of the government’s policies are unknown to the agents. Property rights once held by the state have already been transferred to the agents, with each agent owning one firm. However, the agents are uncertain of the level o...

The article is devoted to the problems of improving tax legislation Russia at stage active implementation blockchain technology, which characterized by contradictory trends in legal regulation digital technologies. relevance study application relations due need assess consequences transactions using financial assets, as well emergence new directions for control based on technology. purpose anal...