GRAMOTA Publishers suggests publishing your scientific articles in periodicals
Pan-ArtPedagogy. Theory & PracticePhilology. Theory & PracticeManuscript

Archive of Scientific Articles

SOURCE:    Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2012. № 4. Part 1. P. 91-94.
SCIENTIFIC AREA:    Law Sciences
Procedure of Scientific Articles Publication | To Show Issue Content | To Show All Articles in Section | Subject Index

License Agreement on scientific materials use.

SUBLEGISLATIVE NORMATIVE-LEGAL ACTS IN TAX LAW SOURCES SYSTEM

Krasnoperova Ol'ga Al'bertovna
Russian Federation Federal Assembly Federation Council Apparat


Abstract. The author analyzes the role and significance of sublegislative normative acts creation as tax law sources, considers the system of federal executive bodies authorized to issue normative-legal acts on taxation, and studies the problem of the differentiation between the Ministry of Finance acts of normative and explanatory character.
Key words and phrases: источники налогового права, подзаконные нормативные правовые акты, делегированное законодательство, письменные разъяснения по вопросам применения налогового законодательства, государственная регистрация нормативных правовых актов, tax law sources, sublegislative normative-legal acts, delegated legislation, written explanation on tax law application, state registration of normative-legal acts
Open the whole article in PDF format. Free PDF-files viewer can be downloaded here.
References:
  1. Zhgarev O. S. Problemy delegirovaniya polnomochii po ustanovleniyu otdel'nykh elementov nalogooblozheniya // Nalogi i nalogooblozhenie. 2008. № 1. S. 53-55.
  2. O klassifikatsii osnovnykh sredstv, vklyuchaemykh v amortizatsionnye gruppy: Postanovlenie Pravitel'stva Rossiiskoi Federatsii ot 01.01.2002 № 1 // Sobranie zakonodatel'stva Rossiiskoi Federatsii (SZRF). 2002. № 1. Ch. 2.
  3. O Ministerstve finansov Rossiiskoi Federatsii: Postanovlenie Pravitel'stva Rossiiskoi Federatsii ot 30.06.2004 № 329 // SZRF. 2004. № 31.
  4. O stat'e 145 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii: Prikaz Ministerstva finansov Rossiiskoi Federatsii ot 04.07.2002 № BG-3-03/342 // Rossiiskaya gazeta. 2002. 17 iyulya.
  5. O Federal'noi tamozhennoi sluzhbe: Postanovlenie Pravitel'stva Rossiiskoi Federatsii ot 26.07.2006 № 459 // SZRF. 2006. № 32.
  6. Ob utverzhdenii Perechnya ob"ektov i tekhnologii, imeyushchikh vysokuyu energeticheskuyu effektivnost', osushchestvlenie investitsii v sozdanie kotorykh yavlyaetsya osnovaniem dlya predostavleniya investitsionnogo nalogovogo kredita: Postanovlenie Pravitel'stva Rossiiskoi Federatsii ot 12.07.2011 № 562 // SZRF. 2011. № 29.
  7. Ob utverzhdenii Pravil podgotovki normativnykh pravovykh aktov federal'nykh organov ispolnitel'noi vlasti i ikh gosudarstvennoi registratsii: Postanovlenie Pravitel'stva Rossiiskoi Federatsii ot 13.08.1997 № 1009 // SZRF. 1997. № 33.
  8. Ob utverzhdenii Reglamenta Ministerstva finansov Rossiiskoi Federatsii: Prikaz Ministerstva finansov Rossiiskoi Federatsii ot 23.03.2005 № 45n // Byulleten' normativnykh aktov federal'nykh organov ispolnitel'noi vlasti. 2005. № 17.
  9. Otvet na chastnyi zapros [Elektronnyi resurs]: Pis'mo Ministerstva finansov Rossiiskoi Federatsii ot 05.03.2011 № 03-03-06/1/127. Dostup iz sprav.-prav. sistemy "Konsul'tantPlyus".
  10. Po zhalobam aktsionernogo obshchestva "Energomash" i otkrytogo aktsionernogo obshchestva "Tabachnaya fabrika "Omskaya"" na narushenie konstitutsionnykh prav i svobod punktom 4 stat'i 8 Zakona Rossiiskoi Federatsii "O naloge na dobavlennuyu stoimost'": opredelenie Konstitutsionnogo Suda Rossiiskoi Federatsii ot 14.12.2000 № 258-O // SZRF. 2001. № 6.
  11. Raz"yasneniya polozhenii nalogovogo zakonodatel'stva v chasti stat'i 34.2 Nalogovogo kodeksa RF: Pis'mo Ministerstva finansov Rossiiskoi Federatsii ot 07.07.2007 № 03-02-07/2-138 // Dokumenty i kommentarii. 2007. № 17.
  12. Shakhmamet'ev A. A. Podzakonnye akty v pravovom regulirovanii nalogooblozheniya v Rossiiskoi Federatsii // Pravo. 2010. № 1. S. 21-34.

Procedure of Scientific Articles Publication | To Show Issue Content | To Show All Articles in Section | Subject Index

© 2006-2024 GRAMOTA Publishers

site development and search engine optimization (seo): krav.ru