Port Dues as Levies of the Fiscal Nature


	Taxes and Taxation Reference: Yudina, N. N. Port Dues as Levies of the Fiscal Nature // Taxes and Taxation. 2011. № 12. P. 15-21. URL: https://en.nbpublish.com/library_read_article.php?id=59015 Yudina, N. N. Port Dues as Levies of the Fiscal Nature Abstract: The article is devoted to the main issues related to economic and legal nature of port dues. The author of the article summarizes and systematizes charges imposed on ports in all world ports and harbors. The author also analyzes whether it is possible to regard port dues as levies of the fi scal nature based on the defi nition provided by the Tax Code of the Russian Federation. The author describes the place of port dues and their role in the economic structure of the country. Keywords: taxes and taxation, sea transport, sea ports, port authority, fi scal collections, port dues, port charges, nature of port dues, tax legislation, tax payments. This article is unavailable for unregistered users. Click to login or register References 1. Vinnitskiy D.V. Nalogi i sbory: Ponyatie. Yuridicheskie priznaki. Genezis. M.: NORMA, 2002. S. 68, 2. 69. 3. Gadzhiev G.A., Pepelyaev S.G. Predprinimatel'. Nalogoplatel'shchik. Gosudarstvo (pravovye pozitsii 4. Konstitutsionnogo Suda RF). M.: 1998. S 210 5. Kurbatov A.Ya. Razgranichenie obyazatel'nykh platezhey // Fiskal'nye sbory: pravovye priznaki i 6. poryadok regulirovaniya / Pod. red. S.G.Pepelyaeva. M.: 2003. S. 64, 65. 7. O morskikh portakh v Rossiyskoy Federatsii i o vnesenii izmeneniy v otdel'nye zakonodatel'nye 8. akty Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 8 noyabrya 2007 g. №261-FZ: Prinyat Gos. 9. Dumoy RF. Sobr. Ros. Federatsii 16 oktyabrya 2007 goda: odobr. Sovetom Federatsii Feder. Sobr. Ros. 10. Federatsii 26 oktyabrya 2007 goda // Ros. gaz. - 2007. - 14 noyabrya. 11. Ob utverzhdenii stavok portovykh sborov i pravil ikh primeneniya v morskikh portakh Rossiyskoy 12. Federatsii: Prikaz Federal'noy sluzhby po tarifam (FST Rossii) ot 20 dekabrya 2007 g. N 522-t/1 g. 13. Moskva // Ros. gaz. - 2007. – 29 dekabrya. 14. Peshkova Kh.V. «Problema razgranicheniya nalogovykh i nenalogovykh platezhey v praktike 15. Konstitutsionnogo Suda RF // Nalogovoe pravo v resheniyakh Konstitutsionnogo Suda RF 2005 goda: po 16. materialam tret'ey Mezhdunarodnoy nauchno-prakticheskoy konferentsii 14-15 aprelya 2006 g., Moskva. 17. – M.:Volters Kluver: Pepelyaev, Gol'tsblat i partnery, 2007. S 275 18. Postanovlenie Konstitutsionnogo Suda RF ot 28 fevralya 2006g. №2-P «Po delu o proverke konstitu- 19. tsionnosti otdel'nykh polozheniy Federal'nogo zakona «O svyazi» v svyazi s zaprosom Dumy Koryakskogo 20. avtonomnogo okruga» // Vestnik Konstitutsionnogo Suda RF. 2006. №3. 21. Samuel'son P. Ekonomika. Tom.1. M.: Algon, 1993. S 265. 22. SZ RF. 1999. №18 st. 2207 23. Transportnaya strategiya Rossiyskoy Federatsii na period do 2030 goda: utverzhdena rasporyazheniem 24. Pravitel'stva Rossiyskoy Federatsii ot 22 noyabrya 2008 g. N 1734-r // Sobranie zakonodatel'stva 25. Rossiyskoy Federatsii, №50, st. 5977, 2008 – 15 dekabrya 26. Razvitie transportnoy sistemy Rossii (2010-2015 gody): Federal'naya tselevaya programma, utverzh- 27. dena Postanovleniem Pravitel'stva Rossiyskoy Federatsii ot 5 dekabrya 2001 g. N 848 (v redaktsii 28. Postanovleniya Pravitel'stva Rossiyskoy Federatsii ot 20 maya 2008 g. N 377) // GARANT informa- 29. tsionno-pravovoy portal: [sayt]. URL: http://www.nbpublish.com/ttmag/view_page_156.html (data obra- 30. shcheniya 20.03.2011) 31. Bown A.H.J., Bricknell E.A., Flere W.A. - Port Economics. Part 7. Port charges. “Dock and Harbour Authority”, 32. 1963. 43, №508. S. 323-326. 33. Hilchen F. Porty morski. Warszaw, 1936, s. 215, in. 34. Kasprowicz B. Ceny za uslugi portu morckiego. Zeszyty Naukowe W.S.E. w Sopocie, nr. 3, gospodarka morka, 35. Poznan 1958, s. 7, przyp 5.

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Yudina, N. N. Port Dues as Levies of the Fiscal Nature