Vasyanina, E.L. Some problems related to legal regulation of license fees

Abstract: Currently both in theory and practice we deal with the topical issue on legal regulation of license fees. Within this article the author analyzes the license fees, which fall outside the scope of the Tax Code, while being legally regulated, with, or without legal competition between various legal acts (the Tax Code, other federal normative acts, normative acts of subjects of the Russian Federation). Based on the analysis presented the author offers to improve the existing legislation toward legal regulation of license fees. Keywords: tax, levy, license, Code, law, custom, subsurface resources management.

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