Suchergebnisse

The subject of the study is the process of legislative formation of customs duties, namely, the correspondence of the elements on which the customs duty is based to the elements of taxes in view of the identity of tax and non-tax payments in the Russian Federation, as well as the gaps in the legislative formation of customs duties that do not allow calculating payments in automated mode. The development of recommendations for improving the legislative regulation of customs duties in the Russian Federation can be considered as the purpose of the study, as well as filling in gaps in the elements of customs duties and creating prerequisites for the development of a flowchart for calculating payments. As the methodological basis of the study, the principles and methods of systematization of the provisions of regulatory legal acts in the field of customs legislation on the elements of taxes for customs duties have been used, as well as the ZET algorithm for filling in the gaps in tabular data on the elements of customs duties. The novelty elements are the proposal to introduce a single regulatory legal act regulating customs duty issues in the Russian Federation, with the exception of duty rates, as well as the filled gaps in customs duty legislation, which together form a single scheme for automated payment calculation. A system of proposals for improving customs legislation can be considered the result of the study. It can be used by the legislature in the formation of elements of customs duties. ; Предметом исследования является процесс законодательного формирования таможенной пошлины, а именно соответствие элементов, по которым строится таможенная пошлина, элементам налогов в виду идентичности налоговых и неналоговых платежей в Российской Федерации, а также пробелы в законодательном формировании таможенной пошлины, не позволяющие рассчитывать платежи в автоматизированном режиме. Целью исследования можно считать разработку рекомендаций по совершенствованию законодательного регулирования таможенной пошлины в ...

In view of the clear acknowledgment by the Supreme Court of the United States that state courts cannot be required to take jurisdiction of actions by the Federal Government for the enforcement of its penal and revenue laws, it seems proper to give further attention to the subject matter of a recent Comment in this Law Review written for the purpose of demonstrating that a state court must take jurisdiction of civil actions for the enforcement by the Federal Government of its penal and revenue laws, unless the jurisdiction of the federal courts is made exclusive by statute.