Kobzar, D.A. Judicial resolution of constitutional legal disputes: on the issue of competence in the sphere of obligatory payments.

Abstract: In accordance with the Art. 57 of the Constitution of the Russian Federation each citizen has an obligation to pay lawfully imposed taxes and levies. The key issues, which are of relevance to application of normative legal acts in this sphere, are the limits to the competence of the Government of the Russian Federation in the sphere of obligatory levies and taxes, as well as definitions of "taxes" and "levies". These are the issues of constitutional legal character, and this article contains analysis of the practice of the Constitutional Court of the Russian Federation and of the Supreme Court of the Russian Federation in the sphere.