ARTICLES of rubric«TAX LAW AND FINANCIAL LAW»

SIDOROVA M.G. — Legal Regulation of Financial Responsibility under the Legislations of the Russian Federation, Ukraine and the Republic of Belarus (№2, 2009)
SINITSYNA M.L. — Distribution of Powers in Fiscal Sphere among Different Government Levels in the EU and the USA and the Principle of Subsidiarity (№2, 2009)

Contents details

Reference:

SIDOROVA M.G.. Legal Regulation of Financial Responsibility under the Legislations of the Russian Federation, Ukraine and the Republic of Belarus // Journal of Foreign Legislation and Comparative Law. 2009. № 2. DOI: 10.7256/1991-3222.2009.2.56891 URL: https://en.nbpublish.com/library_read_article.php?id=56891

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Read the article

Abstract: The article is devoted to the legal regulation of financial responsibility and comparative analysis of this institute under the legislations of the Russian Federation, Ukraine and the Republic of Belarus. Some statutory acts of Ukraine regulating financial responsibility are examined in this article, for example, the Constitution of Ukraine, Budget Code of Ukriane. Regulation of penalty fees under the legislation of the Russian Federation and the Republic of Belarus is analyzed. Key words: Comparative law, sanction, responsibility, penalty fees, payer, fine, tax, law violation, recovery, customs duties

Reference:

SINITSYNA M.L.. Distribution of Powers in Fiscal Sphere among Different Government Levels in the EU and the USA and the Principle of Subsidiarity // Journal of Foreign Legislation and Comparative Law. 2009. № 2. DOI: 10.7256/1991-3222.2009.2.56892 URL: https://en.nbpublish.com/library_read_article.php?id=56892

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Read the article

Abstract: The article deals with the principle of subsidiarity and provides a comparative analysis of the implication of this principle in the distribution of tax authorities among different government levels in the EU and the USA. The article also provides an analysis of the history of the establishment of the principle of subsidiary in the EU and of its key role in the issue of the distribution of powers in the fiscal sphere between the EU institutions and the EU member-states government authorities. Key words: comparative jurisprudence, subsidiarity, taxation, EU, USA, federalism, member-states, states, principle, authority