Academic Scientific JournalsRussian tax legislation and standards of international law: correlation, problems of law enforcement and directions of perfection
Abstract
This article is devoted to a question of correlation of national and international tax law. An effort to cover the most widespread in Russian doctrine theoretical ideas about nature and subject of international tax law is undertaken. The author cites his own vision of mentioned theoretical problems, and also formulates reference direction, on which development of standards of international tax law is effected, defines the limits of international and Russian internal tax law and considers their correlation, problem aspects of law enforcements.
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The Constitution of the Russian Federation, accepted by nation-wide-voting December 12, 1993. – Legal system “Consultant plus”.
The Tax Code of the Russian Federation: the Federal law 31.07.1998 №146-Federal Law. – Legal system “Consultant plus”.
Kashin V.A. Tax agreements of Russia. International tax planning for business/ V.A. Kashin. – Moscow.: Finances, 1998.page 49.
Kucherov I.I. Theoretical questions of international tax law and its place in a system of tax-legal regulation/I.I. Kucherov //Financial law. – №1.-2006.page 45
Laryutina I.A. International tax law/I.A. Laryutina//Moscow journal of international law.-№4.- 2001.pages 107–108.
Merculov E.S. Conception and subject of international tax law: moot cases/ E.S. Merculov// Law and politics.-№4.- 2004.page 94.
Shepenko R.A. On the issue of international tax law./ R/A/ Shepenko//The Modern Problems of Tax Law Theory: materials of international scientific conference. Voronezh, September 4–6, 2007/ ed. M.V. Karaseva. – Voronezh.: Publishing house of Voronezh State University, 2007.page 486.
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