Open Access“Penal taxes” in the Russian legal system
Author(s) -
Ж. Г. Попкова
Publication year - 2020
Publication title -
vestnik universiteta imeni o.e. kutafina (mgûa)/vestnik universiteta imeni o. e. kutafina
Language(s) - English
Resource type - Journals
eISSN - 2782-6163
pISSN - 2311-5998
DOI - 10.17803/2311-5998.2020.73.9.121-128
Subject(s) - soundness , property (philosophy) , institution , law and economics , tax deferral , business , economics , law , public economics , political science , tax reform , philosophy , linguistics , epistemology , gross income , state income tax
Provides information on the foreign legal institution of penal taxes. It is concluded that in the domestic regulatory framework, under certain conditions, there is also essentially a fiscal taxation, that is, it does not meet the requirement of economic soundness of taxes and involves increased taxation of certain activities (property).