About Some Peculiarities of Implementation of the Principle o Legality of Para-fi scal
Charges in the Russian Federation


	Taxes and Taxation Reference: Dolgova, A. Yu. About Some Peculiarities of Implementation of the Principle o Legality of Para-fi scal Charges in the Russian Federation // Taxes and Taxation. 2012. № 3. P. 58-65. URL: https://en.nbpublish.com/library_read_article.php?id=59257 Dolgova, A. Yu. About Some Peculiarities of Implementation of the Principle o Legality of Para-fi scal Charges in the Russian Federation Abstract: This paper examines various defi nitions and meanings of the term para-fi scal charge and justifi ed by the independence of the para-fi scal charge in the fi nancial system in Russia. The author reveals the specifi cs of establishing the principle of legality of the para-fi scal charges,сconsidering the legal positions of Constitutional Court of Russia. Keywords: parafi skality (para-fi scal charge), establishing the principle of legality, the analogy of law, the legal position of the Constitutional Court of Russia. 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Dolgova, A. Yu. About Some Peculiarities of Implementation of the Principle o Legality of Para-fi scal Charges in the Russian Federation