CONSTITUTIONAL REFORM IN THE XXI CENTURY: DEVELOPMENT AND TRANSFORMATION OF LEGAL PRINCIPLES OF TAXATION
Authors:
1.
The Institute of Legislation and Comparative Law under the Government of the Russian Federation
(veduschiy nauchnyy sotrudnik)
Type:
Article
Pages:
from 0
to 0
Status:
Published
Received:
24.01.2017
Accepted:
24.01.2017
Published:
24.01.2017
Language:
Russian
Keywords:
principles, tax, equality, fairness, certainty, constitutional reform, constitutionalisation of tax law, constitutional design, legal system, constitutions of XXI century.
Abstract (English):
In the beginning of the XXI century constitutions of countries changed frequently. Tax matter was involved in the search of the balance between private and public interests. The taxation models vested in national constitutional acts were transformed. This article deals with the main tendencies in the constitutional design of different countries in the framework of tax matter. Author investigates the provisions connected with taxation, which were enacted in new constitutions in XXI century. Some traditional rules of different legislations’ branches (tax, budget, criminal law) are now becoming embodied in the new constitutional acts. In the explored constitutions the main tendencies, which were revealed, are the constitutionalisation of national tax law and the formation of the new tax principles. The wide variety of the tax regulation on the constitutional level was revealed. It is concluded that the approaches to the realization of the main taxation principles in new constitutional acts were transformed in XXI century.
In the beginning of the XXI century constitutions of countries changed frequently. Tax matter was involved in the search of the balance between private and public interests. The taxation models vested in national constitutional acts were transformed. This article deals with the main tendencies in the constitutional design of different countries in the framework of tax matter. Author investigates the provisions connected with taxation, which were enacted in new constitutions in XXI century. Some traditional rules of different legislations’ branches (tax, budget, criminal law) are now becoming embodied in the new constitutional acts. In the explored constitutions the main tendencies, which were revealed, are the constitutionalisation of national tax law and the formation of the new tax principles. The wide variety of the tax regulation on the constitutional level was revealed. It is concluded that the approaches to the realization of the main taxation principles in new constitutional acts were transformed in XXI century.
Keywords:
principles, tax, equality, fairness, certainty, constitutional reform, constitutionalisation of tax law, constitutional design, legal system, constitutions of XXI century.
principles, tax, equality, fairness, certainty, constitutional reform, constitutionalisation of tax law, constitutional design, legal system, constitutions of XXI century.
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