Legal Support of State Tax Sovereignty: Paradigm Change

Sadchikov, Mihail Nikolaevich; Pokachalova, Elena Vacheslavovna; Bakaeva, Olga Yuryevna; Razgildieva, Margarita B.

doi:10.2991/assehr.k.201205.055

Cited by 1 publication

(1 citation statement)

References 3 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Law is a socially useful, effective means of social development [1]. Historical and civilizational development enriches the meaning of legal structures, creates a need for constant improvement of practical and effective forms of positive law, which are far from ideal [2].…”

Section: Introductionmentioning

confidence: 99%

Individual investment accounts as a tool for investing in the financial market: the value-based legal approach

Dobrynina¹

2022

SHS Web Conf.

View full text Add to dashboard Cite

The article is a comprehensive study of the legal regime of Russian individual investment accounts (IIA) as a financial tool intended only for citizens, taking into account the existing legislation which deserves special attention, since it reflects key problems of the financial market. Under the sanctions imposed on the Russian Federation and economic recovery after the negative impact of the COVID-19 pandemic, the national political and legal concept is aimed at involving the population in the investment process and ensuring sustainable development. The scientific and practical value of the research results is due to the development of civil legal ideas about the legal mechanism of individual investment accounts as an instrument of tax policy, taking into account the aspects of administrative and labor law and the impact of digital technologies. The legal relations between professional participants in the securities market and citizens associated with IIAs are analyzed taking into account the methods of gaining income (value), including tax advantages. The novelty of the study is due to the systematic analysis of the dynamics of legal relations and administrative barriers which reduce the economic efficiency of IIAs. A number of problems related to the lack of comprehensive legal protection of the rights and interests of citizens-investors have been identified (safety of assets on these accounts).

show abstract

Section: Introductionmentioning

confidence: 99%

Individual investment accounts as a tool for investing in the financial market: the value-based legal approach

Dobrynina¹

2022

SHS Web Conf.

View full text Add to dashboard Cite

show abstract

Legal Support of State Tax Sovereignty: Paradigm Change

Cited by 1 publication

References 3 publications

Individual investment accounts as a tool for investing in the financial market: the value-based legal approach

Individual investment accounts as a tool for investing in the financial market: the value-based legal approach

Contact Info

Product

Resources

About