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Parafiscality as a legal phenomenon
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Parafiscality as a legal phenomenon
Annotation
PII
S1026-94520000616-5-1
Publication type
Article
Status
Published
Authors
Aleksandr Kornev 
Edition
Issue 2
Pages
109-113
Abstract
For efficient operation of the state and a comfortable stay in its territory requires a stable financial system of the country. Such stability can be achieved to a competent, comprehensive and most importantly legal regulation of social relations in this sphere. Quite a long time in the financial system of the Russian Federation and in many countries, there is a category of payments, for one reason or another beyond the regular legal institutions. Therefore, disputes arise regarding the legality of the allocation of such payments and the legality of their foreclosure. So, in the financial system of the Russian Federation there are payments, which can be called the payments were abolished. They legally are not, are poorly studied and, as a consequence, cause a lot of issues. The purpose of this paper is the formulation of arguments in favor of the need to allocate payments were abolished in a separate group and detailed regulation of such payments at the legislative level. Tasks of the article are analysis of the concept ofparafiscality enshrined in French law, as the most common presentation; the identification and analysis of major and minor signs of parafiscality inherent in the Russian legal reality; formulation of the concept ofparafiscality relevant to the Russian law.
Keywords
tax, fee, parafiscal payment, parafiscality, obligatory payment, direct payment, budget, monetary fund
Date of publication
01.02.2016
Number of purchasers
1
Views
1503
Readers community rating
0.0 (0 votes)
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References



Additional sources and materials

1. Sobranie zakonodatel'stva RF. 1998. № 31. St. 3824. 
 
 2. Vu la loi n° 53-633 du 25 juillet 1953 portant aménagements fiscaux//http://www.legifrance.gouv.fr 
 
 3. Décret n°48-1986 du 9 décembre 1948 porte reforme fiscale des impôts directs, des impots indirects, des droits d'enregistrement et des droits de mutation//Ibid. 
 
 4. Decision judiciaire du Conseil d'Etat, 6/2 SSR, du 30 avril 1975, 95306)//http://www.conseil-etat.fr/cde/fr/base-de-jurisprudence/ 
 
 5. Samojlova L.M. Printsipy byudzhetnogo prava Frantsii//Finansovoe pravo. 2006. № 3. S. 31-36.

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