Евразийский научно-исследовательский центр сравнительного и международного финансового права

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Human Rights and Taxation in Europe and the World

Публикации > Книги и монографии

Taxpayers are above all human beings. A modern view of taxation should reconcile the protection of their basic rights with the tax authorities' interest in levying
sufficient taxes to fund the state activities. Human rights and taxation are thus
not as mutually exclusive as they seemed after the Ferrazz'mi decision of the
European Court of Human Rights.
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Chapter 29
The Protection of Human Rights and Its Impact on Tax
Litigation from a Russian Perspective
Danil V. Vinnitskiy*
29.1. Introduction
Human rights in the Russian legal system are perceived as an instrument
providing legal protection of the fundamental freedoms and interests of an
individual connected with his life, health, dignity, well-being, etc. In the
national legal system as it functions in practice an appeal to the category of
human rights in itself is often considered to be the "last" (i.e. exceptional)
legal remedy and to a sign of failure of the legal system. См. подробнее...

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