Table of contents
16, Июля 2014
FROM THE EDITOR
S.G. Pepeliaev
4 It is noisy in the capital...
OPINION
Yu.A. Krokhina
13 How legal positions of the Russian Constitutional Court affect the way the tax law is formed
V.M. Zaripov
22 Levies vary
M.V. Yuzvak
28 Not quite tax law
COMMENTARY
K.I. Baigozin
37 How legal positions of supreme courts align with regard to certain issues connected with the payment of mineral extraction tax
POLEMICS
S.A. Sosnovsky, A.V. Pekhovsky
47 Regarding whether it is lawful on the part of banks to collect a fee on state duties paid to the budget
SOLUTION SEARCH
V.V. Grigoryev
57 The item on which insurance contributions are paid: how to determine this
CASE LESSONS
A.G. Duyunov, D.I. Krymskiy
69 Bonus depreciation on capital investments in leased premises
FOREIGN EXPERIENCE
V.V. Shamsheva
79 The concept of income in the USA
ALSO IN THIS ISSUE:
6 MONTHLY OVERVIEW
8 PROFESSIONAL LIFE
84 JUDICIAL PRACTICE
89 LEGISLATION MONITORING
91TAX HUMOUR
