по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Council of editors > Redaction > Peer-review process > Peer-review in 24 hours: How do we do it? > Policy of publication. Aims & Scope. > Article retraction > Ethics > Copyright & Licensing Policy > Publication in 72 hours: How do we do it? > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

Публикация за 72 часа - теперь это реальность!
При необходимости издательство предоставляет авторам услугу сверхсрочной полноценной публикации. Уже через 72 часа статья появляется в числе опубликованных на сайте издательства с DOI и номерами страниц.
По первому требованию предоставляем все подтверждающие публикацию документы!
MAIN PAGE > Back to contents
Legal Studies
Reference:

On financial and legal stimuli
Musatkina Aleksandra Anatol'evna

PhD in Law

Docent, Bachelor's Program, Togliatti State University

445000, Russia, Samarskaya oblast', g. Tol'yatti, ul. Rodiny, 36, of. 57

Musatkinaaa@mail.ru
Другие публикации этого автора
 

 

Article was received:

19-07-2015


Review date:

20-07-2015


Abstract.

The subject of the research is a sphere of financial and legal stimuli of rightful behaviour of a taxpayer and other subjects of finance law. The object of the research is a range of financial legal relationship in the abovementioned sphere. The author analyzes tax legislation and the related branches of law containing the stimuli of rightful behaviour in the sphere of finance. The author focuses on the post-delictual rightful behaviour and notes that the existing stimuli of this type are not sufficient for the development of rightful behaviour in the sphere of finance. The author analyzes and compares the similar provisions of the foreign legislation. The author uses the dialectical method which allows considering the object and the subject of the research in complex, in their development and dynamics. The research is based on the formal-logical method and the method of comparative jurisprudence. The author claims that the incentive financial sanction is a necessary structural element of an incentive system of finance law which legalizes the amount and the measure of positive responsibility which is a contraction of restrictions imposed on a subject, or exemption of liability. The tendencies of development of legislation should include the amount of financial legal stimuli of rightful behaviour. 

Keywords: prevention of offences, rightful behavior, privileges, restrictions, stimuli, tax law, finance law, tax amnesty, finance regulation, financial rightful behavior

DOI:

10.7256/2409-7136.2015.8.15929

Publish date:

31-07-2015


This article written in Russian. You can find full text of article in Russian here .

References
1.
Mal'ko A.V. Politicheskaya i pravovaya zhizn' Rossii.-M.: Yurist, 2000.-S. 100.
2.
Andreev A.V. Finansovo-pravovye sanktsii: Dis. … kand. yurid. nauk.-M., 1984.-S. 44.
3.
Nikolaev A.A. Pravovye problemy otvetstvennosti khozyaistvuyushchikh sub''ektov za neuplatu nalogov. Dis. … kand. yurid. nauk.-M., 1999.-S. 46.
4.
Joceline Leblois-Happe. Quelles reponses a la petite delinqunce. Presses universitaires d,Aix-Marseille, 2002.-P.126.
5.
Rossiiskaya gazeta 1993. 2 noyab.
6.
Mal'ko A.V. Stimuly i ogranicheniya v prave: teoretiko-informatsionnyi aspekt.-Saratov: Izd-vo SGU, 1994.-S. 87.
7.
Mal'ko A.V. Regional'noe zakonodatel'stvo: problemy ustanovleniya v nem pravovykh l'got i pooshchrenii // Vestnik Volzhskogo un-ta im. V.N. Tatishcheva. Ser. «Yurisprudentsiya». Vyp. 2.-Tol'yatti: Izd-vo VUiT, 1998.-S. 27-28.
8.
Bubenshchikov A.D. Finansovo-pravovye stimuly investitsionnoi deyatel'nosti // www. Sin. bis. ru
9.
Mal'ko A.V. Privilegii kak priznak elity // Vestnik Volzhskogo un-ta im. V.N. Tatishcheva. Ser. «Yurisprudentsiya». Vyp. 3.-Tol'yatti: Izd-vo VUiT, 1999.-S. 54-62.
10.
Khrestomatiya po Vseobshchei istorii gosudarstva i prava / Pod red. Z.M. Chernilovskogo.-M., 1994.-S. 323.10.
11.
Mal'ko A.V. Regional'noe zakonodatel'stvo: problemy ustanovleniya v nem pravovykh l'got i pooshchrenii // Vestnik Volzhskogo un-ta im. V.N. Tatishcheva. Ser. «Yurisprudentsiya». Vyp. 2.-Tol'yatti: Izd-vo VUiT, 1998.-S. 27-28.
12.
Tagantsev N. S. Russkoe ugolovnoe pravo. T. 1.-M., 1994.-S. 375.
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website