The economic basis of a tax: the concept and the principle
The subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies which is set out in article 3(3) of the Russian...
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| Format: | Article |
| Language: | Russian |
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Dostoevsky Omsk State University
2024-03-01
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| Series: | Правоприменение |
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| Online Access: | https://enforcement.omsu.ru/jour/article/view/884 |
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| author | V. M. Zaripov |
| author_facet | V. M. Zaripov |
| author_sort | V. M. Zaripov |
| collection | DOAJ |
| description | The subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies which is set out in article 3(3) of the Russian Tax Code, according to which taxes and levies should have an economic basis. Purpose of the study. The article analyses the existing ideas about the economic basis of taxes, proposes and substantiates the legal definition of the concept, specifies the types of taxable economic benefit and discloses the content of the principle of the economic grounds of a tax.Methodology. The methodological framework comprises a systemic analysis of the provisions of Russian tax legislation, studying the practice of courts and administrative bodies, higher courts and opinions of experts, the historical background and the interrelation between the economic and legal aspects of taxation.Conclusions. The economic basis of a tax should be understood to mean gaining an economic benefit to which tax legislation pegs the emergence of the obligation to pay the tax. Economic benefit should be understood as a positive economic outcome. The article delves into the types of economic benefit, which includes the following: added value, profit, net profit and natural resource royalty. To impose a specific tax, the principle of economic basis of a tax means an imperative requirement for the taxpayer to have relevant economic benefit. |
| format | Article |
| id | doaj-art-16e4c4f136fd4e1d9b3db60dfd0f69d7 |
| institution | DOAJ |
| issn | 2542-1514 2658-4050 |
| language | Russian |
| publishDate | 2024-03-01 |
| publisher | Dostoevsky Omsk State University |
| record_format | Article |
| series | Правоприменение |
| spelling | doaj-art-16e4c4f136fd4e1d9b3db60dfd0f69d72025-08-20T02:59:11ZrusDostoevsky Omsk State UniversityПравоприменение2542-15142658-40502024-03-0181546310.52468/2542-1514.2024.8(1).54-63504The economic basis of a tax: the concept and the principleV. M. Zaripov0Pepeliaev GroupThe subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies which is set out in article 3(3) of the Russian Tax Code, according to which taxes and levies should have an economic basis. Purpose of the study. The article analyses the existing ideas about the economic basis of taxes, proposes and substantiates the legal definition of the concept, specifies the types of taxable economic benefit and discloses the content of the principle of the economic grounds of a tax.Methodology. The methodological framework comprises a systemic analysis of the provisions of Russian tax legislation, studying the practice of courts and administrative bodies, higher courts and opinions of experts, the historical background and the interrelation between the economic and legal aspects of taxation.Conclusions. The economic basis of a tax should be understood to mean gaining an economic benefit to which tax legislation pegs the emergence of the obligation to pay the tax. Economic benefit should be understood as a positive economic outcome. The article delves into the types of economic benefit, which includes the following: added value, profit, net profit and natural resource royalty. To impose a specific tax, the principle of economic basis of a tax means an imperative requirement for the taxpayer to have relevant economic benefit.https://enforcement.omsu.ru/jour/article/view/884принципы налогообложенияэкономическое основание налогаэкономическая выгодадобавленная стоимостьприбыльчистый доходприродная рента |
| spellingShingle | V. M. Zaripov The economic basis of a tax: the concept and the principle Правоприменение принципы налогообложения экономическое основание налога экономическая выгода добавленная стоимость прибыль чистый доход природная рента |
| title | The economic basis of a tax: the concept and the principle |
| title_full | The economic basis of a tax: the concept and the principle |
| title_fullStr | The economic basis of a tax: the concept and the principle |
| title_full_unstemmed | The economic basis of a tax: the concept and the principle |
| title_short | The economic basis of a tax: the concept and the principle |
| title_sort | economic basis of a tax the concept and the principle |
| topic | принципы налогообложения экономическое основание налога экономическая выгода добавленная стоимость прибыль чистый доход природная рента |
| url | https://enforcement.omsu.ru/jour/article/view/884 |
| work_keys_str_mv | AT vmzaripov theeconomicbasisofataxtheconceptandtheprinciple AT vmzaripov economicbasisofataxtheconceptandtheprinciple |