Taxation of Compensation Payments for Violation of Labor Legislation: Problems of Law Enforcement, National and International Approaches

Мұқаба

Дәйексөз келтіру

Толық мәтін

Ашық рұқсат Ашық рұқсат
Рұқсат жабық Рұқсат берілді
Рұқсат жабық Рұқсат ақылы немесе тек жазылушылар үшін

Аннотация

This article discusses the problems of taxation of the payment of average earnings when an employee is reinstated at work by a court decision due to his illegal dismissal and suggests ways to solve them taking into account national and international approaches. The position of the tax authorities and courts of the Russian Federation in this area is very ambiguous. The authors have made an assumption about the main reason determining the right to tax these compensation payments: the dominance of goal-setting in the form of achieving an increase in revenues to budgets of various levels over the principle of legality and equality of rights and interests of the parties, taking into account national and international legislation.

Толық мәтін

Рұқсат жабық

Авторлар туралы

Anna Vasilyeva

Military Space Academy named after A.F. Mozhaisky

Email: vasilyeva331@mail.ru
lecturer of the Department of Military-political Work in the military (forces) Saint Petersburgh, Russian Federation

Sergey Zhdanov

Russian Economics University named after G.V. Plekhanov; Russian university of transport; Moscow State Regional University

Email: zhdanov120009@yandex.ru
Cand. Sci. (Law), Associate Professor, Corresponding Member of the Academy of Military Sciences; Associate Professor of Civil Law Disciplines Department; Associate Professor of Customs Law and Customs Affairs Organization Department; Associate Professor of Constitutional and Municipal Law Department Moscow, Russian Federation

Elena Rudakova

Russian university of transport

Email: elena_nikolaevna_rf@mail.ru
Dr.Sci.(Politics), Associate Professor, Professor of the Department of Customs Law and Customs Organization Moscow, Russian Federation

Alexander Skryachev

Military Space Academy named after A.F. Mozhaisky

Email: askrjachev@yandex.ru
Cand. Sci. (Law), Associate Professor, Senior Lecturer Saint Petersburgh, Russian Federation

Әдебиет тізімі

  1. Topical problems of law and economics from the perspective of interdisciplinary scientific research as a form of international cooperation: monograph / under gen. ed. of V. V. Blazheev, M. A. Egorova. -Moscow: Prospekt, 2022. -408 p.
  2. Topical problems of labor law: a textbook for masters / ec. ed. N. L. Lyutov. -Moscow: Prospect, 2017. -688 p.
  3. Conventions and recommendations of the International Labor Organization. 1919-1956. -Geneva, 1991. Vol. 1.
  4. Petrov, A. Ya. Salary as an economic and legal category // Law. Journal of the Higher School of Economics. No. 4. 2011. pp. 91-105.
  5. Dictionary of international law. 3rd ed. revised and add. -M.: Statut, 2014. -495 p.

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