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Alexander V. Demin
Law Institute, Siberian Federal University, 660075 Krasnoyarsk, Russia

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Journal article
Published: 04 December 2020 in Laws
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The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means of the most optimal (and in some cases the only possible) settlement of relations in the field of taxes. On the contrary, uncertainty and fragmentation in tax law are colossal problems subject to overcome by the efforts of scientists, legislators, judges, and practicing lawyers. Uncertainty in tax law is manifested in two ways: on the one hand, negatively—as a defect (omission) of the legislator and, on the other hand, positively—as a set of specific legal means and technologies that are purposefully used in lawmaking and law enforcement. In this context, relatively determined legal tools are an effective channel for transition from uncertainty to certainty in the field of taxation. A tendency towards increased use of relatively determined legal tools in lawmaking processes (for example, principles, evaluative concepts, judicial doctrines, standards of good faith and reasonableness, discretion, open-ended lists, recommendations, framework laws, silence of the law, presumptive taxation, analogy, etc.), and involving various actors (courts, law enforcement agencies and officials, international organizations, citizens, organizations and their associations) allow making tax laws more dynamic flexible, and adequate to changing realities of everyday life.

ACS Style

Alexander V. Demin. Certainty and Uncertainty in Tax Law: Do Opposites Attract? Laws 2020, 9, 30 .

AMA Style

Alexander V. Demin. Certainty and Uncertainty in Tax Law: Do Opposites Attract? Laws. 2020; 9 (4):30.

Chicago/Turabian Style

Alexander V. Demin. 2020. "Certainty and Uncertainty in Tax Law: Do Opposites Attract?" Laws 9, no. 4: 30.

Journal article
Published: 02 May 2019 in Lex Russica
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The authors raise issues concerning the factors that determine compliance with the acts of “soft law” by participants of social interactions. At the same time, soft law is defined as a set of formalized general rules (norms, principles, criteria, standards) that do not have a legally binding nature, are not provided with official sanctions and are observed voluntarily due to the authority of their makers, the interest of the addressees and targeted social “pressure” that is put by the community on potential (and actual) violators. A key issue that arises in the context of “soft law” is whether law can exist without state coercion? If soft law is not secured by sanctions of a public-power nature, how is its binding character (validity) maintained? Is state coercion — in the form of direct violence or its threat — an attribute of a legal norm? The inclusion (or non-inclusion) of “soft law” norms in national legal systems, their application by courts and other law enforcement bodies, the authority and attractiveness of soft law as a regulatory system, etc., depend on the solution of these questions. Acts of “soft law” formally do not belong to the sources of law, do not contain legally binding provisions backed by state sanctions, but have some legal significance (sometimes essential) and sometimes — legal consequences. Ultimately, the authors conclude that by its nature, “soft law” per se is not legally binding, but the facts of universal recognition and application (primarily by the courts and other law enforcement agencies) give soft law instruments de facto binding character.

ACS Style

A. V. Demin; S. E. Groysman. Coercion Factor in the Context of "Soft Law". Lex Russica 2019, 56 -67.

AMA Style

A. V. Demin, S. E. Groysman. Coercion Factor in the Context of "Soft Law". Lex Russica. 2019; (4):56-67.

Chicago/Turabian Style

A. V. Demin; S. E. Groysman. 2019. "Coercion Factor in the Context of "Soft Law"." Lex Russica , no. 4: 56-67.

Journal article
Published: 15 June 2017 in Russian Journal of Legal Studies (Moscow)
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Автор рассматривает мировое соглашение как сделку, которая имеет двойственный характер: во-первых,оно прекращает налоговый спор (процессуальный аспект); во-вторых, оно влечет возникновение, изменение, прекраще-ние, уточнение материально-правовых обязательств сторон (материально-правовой аспект). Мировое соглашениев налоговых спорах - типичный пример диспозитивности. Оно представляет собой результат волесогласования и вза-имовыгодного разрешения конфликта самими участниками налогового спора; суд лишь проверяет законность его усло-вий и утверждает своим решением.

ACS Style

A V Demin. Mirovoe soglashenie v nalogovykh sporakh. Russian Journal of Legal Studies (Moscow) 2017, 4, 91 -99.

AMA Style

A V Demin. Mirovoe soglashenie v nalogovykh sporakh. Russian Journal of Legal Studies (Moscow). 2017; 4 (2):91-99.

Chicago/Turabian Style

A V Demin. 2017. "Mirovoe soglashenie v nalogovykh sporakh." Russian Journal of Legal Studies (Moscow) 4, no. 2: 91-99.

Journal article
Published: 29 November 2016 in Advances in Law Studies
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The author considers the tax deregulation conception, developed by the American Professor Steven Dean. Key to the mechanism of tax deregulation is the extension of the private autonomy by the reducing tax control and the delegation to private parties of some responsibilities from regulators. Tax deregulation, broadly construed, could encompass any changes in the tax laws that increase taxpayer autonomy. The article examines the relevant tax reform conducted by the American lawmakers and associated with deregulation, namely: check-the-box entity classification; safe harbor leasing); best method rule; divisive tax-free corporate reorganizations and others.

ACS Style

Александр Демин; Alyeksandr Dyemin. The Tax Deregulation Conception in the American Legal Doctrine. Advances in Law Studies 2016, 4, 418 -424.

AMA Style

Александр Демин, Alyeksandr Dyemin. The Tax Deregulation Conception in the American Legal Doctrine. Advances in Law Studies. 2016; 4 (4):418-424.

Chicago/Turabian Style

Александр Демин; Alyeksandr Dyemin. 2016. "The Tax Deregulation Conception in the American Legal Doctrine." Advances in Law Studies 4, no. 4: 418-424.

Journal article
Published: 30 October 2015 in Advances in Law Studies
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The author investigates a concept of tax culture within such school of sciences as “fiscal sociology”. The tax culture is a complex, multilevel structure; it acts as a component of the general culture both the certain person, and society in general. Justice of tax system and, first of all, justice of system of redistribution of the public benefits and a gross revenue by means of the taxation is a key aspect in understanding of tax culture of society.

ACS Style

Александр Демин; Alyeksandr Dyemin. To the question of the Russian’s tax culture. Advances in Law Studies 2015, 3, 238 -243.

AMA Style

Александр Демин, Alyeksandr Dyemin. To the question of the Russian’s tax culture. Advances in Law Studies. 2015; 3 (5):238-243.

Chicago/Turabian Style

Александр Демин; Alyeksandr Dyemin. 2015. "To the question of the Russian’s tax culture." Advances in Law Studies 3, no. 5: 238-243.

Journal article
Published: 01 July 2015 in Advances in Law Studies
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Initially, the concept of «soft law», its development, the accumulation of empirical data collation and analysis were carried out as part of the science of international law. The turning point is that «soft law» issue is no more limited by international level. Of course, the «soft law» phenomenon has actually not been explored to the same extent at the level of domestic law systems, than as it has been in the international law. At the same time, it seems profitable to use the «soft law» concept in relation to those various instruments that have a domestic character, which are not formally part of the official source system of law, but which are important for law-making and law enforcement.

ACS Style

Александр Демин; Alyeksandr Dyemin. To the question of the transfer of the «soft law» concept on the national legal systems level. Advances in Law Studies 2015, 3, 112 -116.

AMA Style

Александр Демин, Alyeksandr Dyemin. To the question of the transfer of the «soft law» concept on the national legal systems level. Advances in Law Studies. 2015; 3 (3):112-116.

Chicago/Turabian Style

Александр Демин; Alyeksandr Dyemin. 2015. "To the question of the transfer of the «soft law» concept on the national legal systems level." Advances in Law Studies 3, no. 3: 112-116.

Journal article
Published: 01 September 2013 in Advances in Law Studies
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ACS Style

Александр Демин; Alyeksandr Dyemin. On the question of progressive taxation. Advances in Law Studies 2013, 1, 229 -230.

AMA Style

Александр Демин, Alyeksandr Dyemin. On the question of progressive taxation. Advances in Law Studies. 2013; 1 (4):229-230.

Chicago/Turabian Style

Александр Демин; Alyeksandr Dyemin. 2013. "On the question of progressive taxation." Advances in Law Studies 1, no. 4: 229-230.