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Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe Ral and Eastern Europe

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Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe Ral and Eastern Europe VORONEZH STATE UNIVERSITY LAW FACULTY FINANCIAL LAW DEPARTMENT INFORMATION AND RESEARCH CENTER OF THE PUBLIC FINANCE AND TAX LAW OF CENTRAL AND EASTERN EUROPEAN COUNTRIES (POLAND) (RUSSIAN BRANCH IN VORONEZH) IN THE COUNTRIES OF CENT RULE-MAKING OF FISCAL AND THE CONCEPT SOVEREIGNTY TAX TAX SOVEREIGNTY AND THE CONCEPT OF FISCAL RULE-MAKING IN THE COUNTRIES OF CENTRAL AND EASTERN EUROPE RAL AND EASTERN EUROPE Conference Proceedings Marina Sentsova (Karaseva), Eugeniusz Ruskowski, Aleksei Paul, Michal Radvan (eds.) TAX SOVEREIGNTY AND THE CONCEPT OF FISCAL RULE-MAKING IN THE COUNTRIES OF CENTRAL AND EASTERN EUROPE Conference Proceedings Voronezh VSU Publishing House 2018 Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe : Conference Proceedings / Marina Sentsova (Karaseva), Eugeniusz Ruskowski, Aleksei Paul, Michal Radvan (eds.). Voronezh : Voronezh State University, Faculty of Law, 2018. – 370 p. ISBN 978-5-9273-2665-5 347.73(082)*336.1/.2*339.7*336.71*(062.534)* – fi nancial law – public fi nance – tаxes, fees – international fi nance – banking industry, banks – conference proceedings Editors: Marina Sentsova (Karaseva), Eugeniusz Ruskowski, Aleksei Paul, Michal Radvan © 2018 Voronezh State University ISBN 978-5-9273-2665-5 Table of Contents Program Committee of the Conference ............................................................................7 Local Organizational Committee of the Conference ....................................................8 List of Reviewers ......................................................................................................................9 Preface .......................................................................................................................................11 PART 1 LEGAL ISSUES OF TAX SOVEREIGNTY The Tax Policy of The Republic of Bulgaria As A Destructive Factor for State System Development .......................................................................................15 Dina Alontseva, Olga Lavrishcheva Tax Sovereignty of The Welfare State (Experience of The Central and Eastern European Countries) ...............................................................................27 Eugeniy Belikov Issues Around the Preservation of Monetary Sovereignty by The European Union Member States in The Context of European Integration .......................42 Yulia Gorosh, Aleksander Ponomarev On the Role of Representative Organs of Power in The Realization of The Tax Sovereignty ...................................................................................................51 Valentina Ivanova Specifi c Features of Tax Sovereignty in The Sphere of The Taxation of Credit Consumers Cooperatives Under the Legislation of The Russian Federation .............................................................................................59 Nikolay Mikhaylovich Konin, Konstantin Alekseevich Tikhonov, Kirill Sergeevich Krotov Establishment of Tax Legal Guarantees of The Taxpayer’s Rights as A Manifestation of Tax Sovereignty .......................................................................67 Maria Mardasova Realization of Tax Sovereignty in Value-Added Taxation of Cross-Border Transactions ........................................................................................................................76 Aleksei Paul 3 The Sovereignty of The Countries of The European Union in The Area of The Customs Union and Common Commercial Policy ..........84 Anna Reiwer-Kaliszewska Conceptual Causes of The Tax Interests Confl ict Arising from Inaccurate Interpretation of The Essence of State Tax Sovereignty ......................................96 Anatoliy Selyukov, Levon Nariniyan Polish Minimal Tax on Commercial Real Estate as A Manifestation of Sovereign Tax Imposing Power .............................................................................107 Małgorzata Wróblewska Tax Sovereignty in Russia: Preferential Taxation Regimes Provided by Sub-Central Governments .......................................................................................119 Aleksey Zhutaev, Michael Sadchikov PART 2 CONTEMPORARY ISSUES OF FISCAL RULE-MAKING IN THE COUNTRIES OF CENTRAL AND EASTERN EUROPE Tax Annulment in The Concept of Fiscal Rule Making – Comparative Analysis .....................................................................................................129 Piotr Buława Written Explanations of The Tax Law: Fiscal Law-Making, Interpretation or Law Enforcement? .........................................................................138 Igor Dementyev The Preventive Measures of Coercion in Russian Tax Legislation and Lawmaking ...............................................................................................................151 Ekaterina Efremova L awmaking in The Field of Tax Consolidation: Is It the Manifestation of Tax Sovereignty or A Threat to National Fiscal Security?.............................158 Irina Glazunova, Kirill Maslov Fiscal Rule-Making in Russian Institutes’ of Higher Education Property Taxation: Economic Analysis of The Effects of Amendments ........................172 Artem Krivosheev, Natal’ya Spiridonova 4 Fiscal Lawmaking Municipalities: The Experience of Russia And European States ......................................................................................................180 Svetlana Mironova Questions of The Central Bank of The Russian Federation Lawmaking in Regard to Banks’ Liabilities in The Framework of The Russian Tax Legislation .........................................................................................................................199 Elena Pastushenko, Larisa Zemtsova Tax Integration in The Area of Direct Taxation in The European Union .........208 Karina Ponomareva On Correlation Between National Tax Legislation and Tax Agreements of The Russian Federation and Selected Countries of Central and Eastern Europe ........................................................................................................227 Vasily Popov, Elena Trishina PART 3 TAX ADMINISTRATION AND TAX LAW Soft Law as A Device of Transforming the International Tax Law Order (By the Example of The Beps Project) ....................................................................239 Maxim Belyaev, Vladislav Denisenko Bank Tax in Poland: Effi ciency and Impact on Financial Stability ......................253 Anna Jurkowska-Zeidler The Principle of Trust in The Light of The Provisions of The Code of Administrative Procedure and The Tax Ordinance Act .................................266 Ewa Koniuszewska Tax Report Analysis in The System of Citizens’ Obligations to The State .......276 Larisa Korobeinikova Use of The Concept of The Actual Right to Income at The Settlement of Tax Disputes in The Russian Federation ...........................................................284 Iuliia Ledneva Mechanism of Reverse Charge Value Added Tax in Transactions Concerning the Provision of Building Services – Selected Issues ...................296 Katarzyna Martko-Mazur, Marta Sagan 5 Scope of Discretion of a Municipal Council in Implementing and Determining the Amount of Resort Tax in Polish Resorts ........................307 Małgorzata Ofi arska Scope of Discretion of Tax Authorities in Applying Punitive Rate in The Tax on Civil Law Transactions ......................................................................321 Zbigniew Ofi arski Electronic Revenue Registry as A Tool for Fair Tax Payments .............................333 Michal Radvan Effi ciency and Effectiveness of Tax Administration and The Rights of Taxpayers in The Light of The First Experience of The Functioning of The Reform of The National Revenue Administration in Poland .............340 Eugeniusz Ruśkowski, Piotr Woltanowski The Principle of Tax Fairness and Its Role in Shaping the Tax System .................................................................................................................356 Katarzyna Święch – Kujawska 6 Program Committee of the Conference Vladimir BABCAK, Pavol Josef Safarik University in Kosice, Slovakia Leonard ETEL, University of Białystok, Poland Jan GLUCHOWSKI, Nicolaus Copernicus University in Torun and Torun School of Banking, Poland Edward JUCHNIEWICZ, Gdansk University, Poland Aleksander KOSTYUKOV, Omsk State University, Russia Natalia LUNINA, Voronezh State University, Russia Petr MRKYVKA, Masaryk University, Czech Republic Michal RADVAN, Masaryk University, Czech Republic Olga ROGACHEVA, Voronezh State University, Russia Eugeniusz RUSKOWSKI, University of Białystok, Poland Marina SENTSOVA (KARASEVA), Voronezh State University, Russia Yury STARILOV, Voronezh State University, Russia 7 Local Organizational Committee of the Conference Marina SENTSOVA (KARASEVA) Nikolay ANDREEV Lilia BOBKOVA Andrey KRASYUKOV Maria MARDASOVA Marina OBUKHOVA Aleksei PAUL Irina SAPRYKINA Anton YAKUSHEV 8 List of Reviewers Nikolay Andreev, Voronezh State University, Russia Radim Boháč, Charles University in Prague, Czech Republic Karel Brychta, Brno University of Technology, Czech Republic Mária Bujňáková, Pavol Jozef Šafárik University in Košice, Slovakia Piotr Buława, Silesia University in Katowice, Poland Karin Cakoci, Pavol Jozef Šafárik University in Košice, Slovakia Karolína Červená, Pavol Jozef Šafárik University in Košice, Slovakia Ľubomír Čunderlík, Comenius University in Bratislava, Slovakia Damian Cyman, University of Gdansk, Poland Damian Czudek, Masaryk University, Czech Republic
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