Upload
others
View
1
Download
0
Embed Size (px)
Citation preview
B )J,I1CCepTaUI10HHbIH COBeT )J, 209.002.05 (lOpl1JJ,Ht-IeCKl1e HayKI1)
npn Mfl1MO MI1)J, POCCI1I1
119454, r. Mocxsa, Ilpocnexr Bepaancxoro, JJ,. 76
OT3bIB
odmuuam.aoro onnouenra na nnccepranmoA H)),a e Bo H ,L(uHbI 3uHB)),HeBHbI
na TeMy «Ilpu n un n pe rynapnocrn nepecsrorpa HaJlOr OBO r o
3aKOHo)),aTeJlbCTBa B rocynapcrnax ofituero npasa», npencr annenuyso naCOUCKaHue y q e H OH CTeneHU xaunanara IOpu)),UqeCKU X uayic n o
cneUUaJlbHOCTU 12.00.04 - <puHaHcoBoe npaao;HaJlO rOBOe npaao; 61O)),lKeTHoe npaso
)J,I1CCepTaUJUI Hanl1CaHa Ha axryam.nyro revy. HaJIOrOBOe
3aKOHOJJ,aTeJIbCTBO nOJJ,BepraeTC5I nOCT05lHHbIM 113MeHeHI151M. 3TO CBOHCTBeHHO He
TOJIbKO rocyzrapcrsaa ofiuiero npaaa, HO 11 POCCI1HCKOH <!>eJJ,epau.l1l1 . Ilpn 3TOM
60JIbillOH Bonpoc KaK CJIeJJ,yeT OTHOCI1TbC5I Ha JJ,OKTPI1HaJIbHOM ypoBHe K 3TOH
nOJJ,BI1)K HOCTI1 (LITO crpaxcaer 3JIaCTl1LIHOCTb HaJIoroo6JIo)KeHI151) HaJIOrOBOro
3aKOHOJJ,aTeJIbCTBa. Ha nepasni B3rJI5IJJ" Hel13MeHHOCTb HaJIOrOBOro
3aKOHOJJ,aTeJIbCTBa 03HaLIaeT ero npeJJ,CKa3yeMocTb 11 Y CI1JII1Ba eT onpeJJ,eJIeHHOCTb
npas o aoro nOJIO)KeHI151 HaJIOrOnJIaTeJIbml1Ka. Ho C npyroi! CTOpOH bI, orcyrcraae
c aoes peraennoii peaKUl111 3aKOHOJJ,aTeJI5I na 113MeHeHl1e COUl1aJIbHO-3KOHOMI1LIeCKI1X
n orpefin ocreit B )K113HI1 ofiuiecrna, KOHcepBau.l151 yace HeaJJ,eKBaTHbIX npaaoasrx
npeJJ,nl1CaHI1H necer B ce6e He MeHbilll1H Bp eJJ, . n03TOMY nOI1CK 6aJIaHCa Me)KJJ,y
nOJJ,BI1)KHOCTblO HaJIOrOBOro 3aKOHOJJ,aTeJIbCTBa 11 ero cTa6l1JIbHOCTblO 51BJI5IeTC5I
s e c i.v a aKTyaJIbHOH TeMoH JJ,JI5I nay-more 113yLIeHI151 .
A BTOp pa60TbI I1CnOJIb3yeT orpovusrfi o6beM 3apy6e)KHOH JII1TepaTypbI 11
npaBOBoro per y JIl1p OBa H I151 BonpocoB 113MeHeHI151 HaJIOrOBOro 3aKOHOJJ,aTeJIbCTBa,
LITO JJ,eJIaeT pafiory OLIeHb I1HTepeCHOH JJ,JI5I 113yLIeHI151. BbIBOJJ,bI asropa B ueJIOM
JJ,OCTOBepHbI 11 OTpa)KalOT HayLIHylO HO Bl13HY pe3YJIbTaTOB JJ,I1CCepTaUI10HHOrO
I1CCJIeJJ,OBaHI151, a TaK)Ke I1MelOT aecoraaennyro ueHHOCTb JJ,JI5I HayKI1 11 npaKTI1KI1 .
B LIaCTHOCTI1, asrop aa CTp. 18 JJ,I1CCepTaUI1I1 OTMeLIaeT: «Ilpnnuan
p e r y JI5Ip HOCTI1 nepecxrorpa HaJIOrOBOro 3aKOHOJJ,aTeJIbCTBa KaK CBOHCTBO
HaJIOrOBOH CI1CTeMhI oana-raer CnOC06HOCTh rocyzrapcraeansrx OpraHOB
CBOeBpeMeHHO BHOCI1Th aeofixonnvsre 113MeHeHlUI B I1CTOqHI1KI1 HaJIOrOBOrO npasa
11 cannerenscrnyer 06 3naCTl1qHOCTl1 I1nl1 rl16KOCTl1 HaJIoro06no)l(eHI151».
ABTOp pa60TbI COBepweHHO cnpaBe.nJII1BO apryaeirrnpyer .naHHhIH: npnnrnm
TaKI1MI1 CBOHCTBaMI1 HaJIoro06no)l(eHI151 KaK 3JIaCTl1qHOCTh 11 r116KOcTb.
3naCTl1qHOCTh 11 rl16KOCTb HaJIoro06no)l(eHI151 asrpaacaror no 60nbwoMy CQeTY
a.neKBaTHOCTb npaaosoro peryJIl1pOBaHI151, xorna saxoaonarens OnepaTI1BHO
pearnpyer ua 113MeHeHl1e COU:l1anhHO-3KOHOMI1QeCKI1X OTHOWeHI1H B 06II.J,eCTBe 11
MO.nI1<pI1U:l1pyeT npasonoe perynapoaanne B 06naCTl1 HaJIOr006no)l(eHI151. ITPI1 3TOM
aBTOp na CTp. 23 pa60TbI sepno yxaasrsaer, QTO B I1CCJIe.nOBaHI151X 03CP B
OTHOWeHl111 nparnnma rl16KOCTl1 OTMeQaeTC5I cnertyrouree: HaJIOrOBhle CI1CTeMhI
.nOJI)I(HbI 6bITb .nOCTaTOQHO rl16Kl1Ml1 11 .nI1HaMI1QHhIMI1 .nn51 06eCneQeHI151
COOTBeTCTBI151 pa3Bl1Tl11O TeXHOnOrl1H: 11 6113Heca. Hanorosaa CI1CTeMa .nOJI)I(Ha
6bITb .nOCTaTOQHO .nI1HaMI1QHOH:, QT06hI 06eCneQl1Th <pI1HaHCOBble nOTpe6HOCTl1
npaBI1TeJIhCTBa 11 B TO xce BpeM5I nOCT05lHHO npl1cnOCa6JII1BaThC5I K 113MeH5I1OII.J,I1MC5I
nOTpe6HOCT5IM. 3TO 03HaQaeT, QTO rocyztapcrso .nOJI)I(HO I1MeTb I1HCTpYMeHTbI .nn51
nepecvorpa onpenenennsrx HaJIOrOB I1JII1 ornensusrx 3JIeMeHTOB iopamrsecxoro
COCTaBa nanora no Mepe He06xo.nI1MOCTI1, YQI1ThIBa51 nenpencxasyeaocrs
3KOHOMl1QeCKl1X 11 <pI1HaHCOBbIX npoueccos, B TOM QI1CJIe na rn06aJIhHOM ypoane.
u'I1KnI1QHOCTh 3KOHOMl1QeCKOrO pa3BI1TI151, BhICOKa51 BOnaTl1nbHOCTh
cupsensrx, TOBapHhIX, <pI1HaHCOBbIX PbIHKOB B COBpeMeHHylO anoxy rJI06anl13aU:1111
11 6bICTporo pa3BI1TI151 TeXHOnOrl1H 11 6113HeCa nenaior Hel136e)l(HbIM OnepaTI1BHOe
pearnposanne 3aKOHo.naTen51 B HanorOBOH crpepe na raxne 113MeHeHI151. ECJII1 eure
BO BpeMeH5I Anaxra CMI1Ta MO)l(HO 6bIJ10 nOHI1MaTb onpenenenuocri, nanorosorc
3aKOHo.naTeJIhCTBa KaK ero HeI13MeHHOCTb, TO B nacroatuee BpeM5I Tpe60BaHl1e
orrpenenennocru HaJIOrOBOro 3aKOHa 11 Hel13MeHHOCTl1 B .nnI1TeJIhHOM npovexyrxe
BpeMeHI1 CTaHOB5ITC5I COBepweHHO pa3nl1QHbIMl1 nOH5ITI151MI1.
B uacroaruee BpeM5I 06pa30BaTenbHbIH yposens nanoronnarem.unncoa
noscnr.uo BbICOK, I1H<popMaU:110HHble CI1CTeMbI ztenaror ztocryrmoji CBe.neHI151 06
113MeHeHl1l1 nanorosoro aaxoaonare.u.crna eure zto npl1.naHI151 11M CI1JIhI 3aKOHa.
2
HaJIOrOnJIaTeJIbllI}IKH Hapa60TaJIH npaKTHKH nOCTO~HHOrO MOHHTOpHHra
H3MeHeHHH 3aKOHO,lI,aTeJIbCTBa H ztazce TpaKTOBOK ero npHMeHeHH~, a TaK)I{e
npaBonpHMeHHTeJIbHOH npaKTHKH. B CTpeMHTeJIbHO MeH~lOw.eMC~ MHpe
OTCTaHBaeMbIH aBTopOM npHHUHn perYJI~pHOrO nepecsiorpa HaJIOrOBOro
3aKOHO,lI,aTeJIbCTBa HMeeT see npasa ,lI,eHCTBHTeJIbHO paCCMaTpHBaTbC~B xauecrae
saacaeinuero npmnnma HaJIOrOBOro npaaa,
ABTOp na CTp. 44-45 pa60TbI OTMeqaeT, qTO HCCJIe,lI,OBaHHe orpaxcenna
npHHUHna perYJI~pHOrO nepecMoTpa HaJIOrOBOro 3aKOHO,lI,aTeJIbCTBa B npaBoBoH
,lI,OKTpHHe n03BOJI~eTC,lI,eJIaTb BbIBO,lI, 0 TOM, 4TO ,lI,aHHbIH npHHUHn npH3HaeTC~ KaK
HHOCTpaHHbIMH npaaoaenaxra, TaK H OTe4eCTBeHHbIMH, O,lI,HaKO, cpasuenue
OTeqeCTBeHHOH H sapyfiexcnoii ,lI,OKTPHHbI orpazcaror pa3HHUy nO,lI,XO,lI,OB K ero
H3Y4eHHlO H oueuxe ero 3Ha4eHH~. I1HOCTpaHHbIe y-reusre He npOCTO BKJIlO4alOT
,lI,aHHbIH npHHUHn B cacrevy npHHUHnOB HaJIOrOBOro npasa, HO H CB~3bIBalOT
npHHUHn perYJI~pHOCTH nepeCMOTpa HaJIOrOBOro 3aKOHO,lI,aTeJIbCTBa C
3Q>Q>eKTHBHOCTblO HaJIOrOBOH CHCTeMbI, a TaK)I{e aHaJIH3J1pYlOT MeTO,lI,bI ero
peaJIJ13aUJ1H J1 B03MO)l{HbIe nerarnaasre nOCJIe,lI,CTBH~ OTCYTCTBJ1~
CHCTeMaTH4eCKoro nepecxtorpa HaJIOrOBbIX HOpM. 3apy6e)l{HbIe HCCJIe,lI,OBaTeJIJ1
OTHOC~T YKa3aHHbIH npHHUHn K CHCTeMoo6pa3ylOw.HM npHHUJ1naM.
I1PJ1 :n OM , KaK CnpaBe,lI,JIHBO YKa3bIBaeT aBTOp, J13yqeHJ1e OTe4eCTBeHHOH
npaBOBOH ,lI,OKTPJ1HbI H, B 4aCTHOCTH, HCCJIe,lI,OBaHJ1H, nocasuienm,rx npJ1HUHnaM
HaJIOrOBOro npasa, nOKa3bIBaeT OTCyTcTBHe llIJ1pOKOrO npH3HaHJ1~ npnnunna
perYJI~pHOCTH nepecvorpa HaJIOrOBOro 3aKOHO,lI,aTeJIbCTBa. HeMHOr01.J.J1CJIeHHbIe
pa60TbI OTe4eCTBeHHbIX Y4eHbIX, B KOTOpbIX ynostnaaercs ,lI,aHHbIH npHHUJ1n,
orpaHH4I1BalOTC~ npOCTOH KOHCTaTaUI1eH ero cyw.eCTBOBaHJ1~, OTHOC~ npJ1HUHn
3JIaCTH4HOCTH (nO,lI,BH)I{HOCTH) nanoroofinozceaaa K 4HCJIy opraHH3aUHOHHbIX
npHHUHnOB. B TO »ce BpeM~ B HeKOTopbIX I1CCJIe,lI,OBaHH~XOTMe4aeTC~,4TO B ueJI~X
HaJIOrOBOro perYJIJ1pOBaHH~ 3aKOHO,lI,aTeJIlO CJIe,lI,yeT yqJ1TbIBaTb H3MeHeHH~,
npOHCXO,lI,~w.He B )l{H3HH rocynapcrsa H 06w.eCTBa H npeoxne ncero B
3KOHOMH4eCKOH crpepe. MHorHMH asropann npHHUI1n perYJI~pHOCTH nepecvorpa
HaJIOrOBOro 3aKOHO,lI,aTeJIbCTBa npOTI1BOnOCTaBJI~eTC~ npHHUHny cTa6J1JIbHOCTH:
3
pexoveunyercs COLIeTaTb CI1CTeMaTI1LIeCKI1H nepecsiorp HaJIOrOBbIX HOpM .nJI5I
06eCneLIeHI151 I1X COOTBeTCTBI151 I13MeHeHI151M, npOI1Cxo.n5lw.I1M B perynnpyevstx
I1MI1 npaBOOTHOWeHI151X, C nepaonavu cTa6I1JIbHOCTI1.
TaKI1M 06pa30M, n. 3. Aiinaeaa cnpaBe.nJII1BO CBoeH pafioroii HaLII1HaeT
«fiopsfiy aa npI13HaHJ1e» aroro npI1HUI1na B OTeLIeCTBeHHOH .nOKTpI1He HaJIOrOBOro
npasa. B 3TOM 51BHa51 HayLIHa51 HOBI13Ha ee pa60TbI.
HayLIHa51 HOBI13Ha .nI1CCepTaUI10HHOrO I1CCJIe.nOBaHI151 Bwpa~aeTC5I B
nOJIO~eHI151X, BbIHOCI1MbIX aa 3aw.I1TY.
B LIaCTHOCTI1, aa 3aw.I1TY BbIHOCI1TC5I Te3I1C 0 TOM, LITO peaJIJ13aUJ151 na
npaKTI1Ke npI1HUJ1na pery JI5IpHOCTI1 nepeCMOTpa HaJIOrOBOrO 3aKOHO.naTeJIbCTBa
n03BOJI5IeT OnepaTI1BHO anarrruposa'n. npasonue HOPMbI K I13MeHeHI151M B
3KOHOMI1LIeCKOH cdiepe 11 HaJIOrOBOH nOJII1TI1Ke rocynapcrsa. HanpOTI1B,
I1rHOpI1pOBaHI1e rocynapcrnoxr COCT05lHI151 HaUI10HaJIbHOH 3 KOHOM I1KJ1 J1
OT.neJIbHbIX ee OTpaCJIeH, a raioxe nOJIO~eHI151 HaJIOrOnJIaTeJIbw.J1KOB Mo~eT
npI1BeCTI1 K CHI1~eHJ11O HaJIOrOBbIX .nOXO.nOB 61O.n~eTa, HeraTI1BHO CKa3aTbC5I aa
pe3YJIbTaTI1BHOCTI1 HaJIOrOBOro a.nMI1HI1CTpI1pOBaHI151, HapYWI1Tb 6aJIaHC
ny6JII1LIHbIX 11 LIaCTHbIX I1HTepeCOB.
3TO npennoacenne asropa Hy~.naeTC5I B o.nH03HaLIHoH nonzrepaoce.
K LII1CJIY .nOCTOJ1HCTB pa60TbI MO~HO OTHeCTI1 11 TO , LITO aBTOp OnI1paeTC5I,
KaK yxce 6bIJ10 oTMeLIeHo, aa COJII1.nHbIH MaCCI1B KaK OTeLIeCTBeHHOH, Ta K 11
aapytiexorof JII1TepaTypbI.
Bsrcoxa crenens anpo6aUI1I1 pe3YJIbTaTOB I1CCJIe.nOBaHI151. OCHoBHbIe
pe3YJIbTaTbI .nI1ccepTaUI1I1 ony6JII1KOBaHbI 11 orpaacem.r B HayLIHbIx xcypnanax,
pexoveunoaaunux BAK P<D, a raroxe I13JIaraJII1Cb na HayLIHo-npaKTJ1LIeCKI1X
KOHCpepeHUI151x.
B ueJIOM aBTOp nOJIHO 11 CI1CTeMHO I13YLIJ1JI np06JIeMbI peryJI5IpHOrO
nepecvorpa HaJIOrOBOro 3aKOHo.naTeJIbCTBa B rocy ziapcraax o6w.ero npasa 11
C<pOpMyJII1pOBaJI pxn nOJIO~eHI1H, 06JIa.nalOw.I1X HayLIHoH HOBI13HOH.
4
O)J,HaKO, B pafiore cyuiecrsyror 11 nOJIO)KeHI151, xoropue BbI3bIBalOT
3aMeyaHI151 I1JII1 HY)K)J,alOTC5I B )J,OnOJIHI1TeJIbHOH apryMeHTaUI1I1.
1. Ha CTp. 13 B YI1CJIe nOJIO)KeHI1H, BbIHOCI1MbIX na 3amI1TY, pa60TbI aBTOp
orve-raer, YTO uonxon K epOpMyJII1pOBaHI1lO npe)J,JIO)KeHI1H no nepecvorpy
HaJIOrOBOro 3aKOHO)J,aTeJIbCTBa, KOTOpbIH OrpaHI1YI1BaeT nOJIHOMOYI151 YJIeHOB
napnaereirra no BbI)J,BI1)KeHI1lO 3aKOHO)J,aTeJIbHbIX I1HI1UI1aTI1B B HaJIOrOBOH cdiepe
I1JI11 , no KpaHHeH Mepe, rpefiyer nOJIO)KI1TeJIbHOe 3aKJIlOyeHI1e npaBI1TeJIbCTBa,
CHI1)KaeT KOJII1yeCTBO HaJIOrOBbIX 3aKOHonpoeKTOB, xoropue He I1MelOT
nepCneKTI1B K npI1H5ITI1lO, 11 B ueJIOM, OKa3bIBaeT nOJIO)KI1TeJIbHOe BJII151HI1e ua
cTa6I1JIbHOCTb HaJIOrOBOro 3aKOHO)J,aTeJIbCTBa.
fIpe)J,CTaBJI5IeTC5I cnopnsnr npennoxceane asropa OrpaHI1YI1Tb B03MO)KHOCTb
napnavetrrapnea no CBoeH I1HI1UI1aTI1Be 11 6e3 0)J,06peHI151 I1CnOJIHI1TeJIbHOH BJIaCTI1
BHOCI1Tb nOnpaBKI1 B HaJIOrOBOe 3aKOHO)J,aTeJIbCTBO. fIpe)J,CTaBJI5IeTC5I, YTO
peaJII13aUI151 raxoro npe)J,JIO)KeHI151 asropa MO)KeT npI1BeCTI1 K uapyurenmo
CI1CTeMbI C)J,ep)KeK H npOTHBOBeCOB B CI1CTeMe pa3)J,eJIeHI151 BJIaCTeH. <PaKTHyeCKH B
3TOM CJIyYae 3aKOHO)J,aTeJIbHbIH oprau BJIaCTH JII1WHTC5I B03MO)KHOCTH
perynuposars sonpocsr HaJIoro06JIo)KeHI151 6e3 0)J,06peHH5I I1CnOJIHHTeJIbHOH
BJIaCTI1. Bp5l)J, JIH TaKOH nonxon MO)KeT 6bITb npaBHJIbHbIM. Ilpn 3TOM 60JIhWOe
KOJII1yeCTBO 3aKOHOTBOpyeCKI1X HHHUHaTI1B, xoropue BHOC5IT OT)J,eJIbHhIe YJIeHhI
napnaxienra, HO xoropsre TaK H He CTaHOB5ITC5I 3aKOHaMH, He Bpe)J,51T HaJIOrOBOH
CI1CTeMe, a Ha060pOT C03)J,alOT OCHOBy )J,JI5I )J,I1CKyCCHH 0 nyrax
COBepweHCTBOBaHI151 HaJIOrOBOH CI1CTeMhI.
2. ABTop He aHaJII13I1pyeT B pafiore CneUI1epHKY npaaosoro peryJIHpOBaHI151
I1HBeCTHUI10HHbIX npoexros. B parte crpan, B TOM YI1CJIe 11 B POCCI1I1 cyuiecrsyer
npaBI1JIO «)J,e)J,ywKI1HOH orOBOpKI1», COrJIaCHO KOTOpOMy HaJIOrOBOe
3aKOHO)J,aTeJIbCTBO He MO)KeT MeH5ITbC5I B Xy)J,WylO )J,JI5I I1HBeCTOpa CTOpOHy )J,O
3aBepWeHI151 I1HBeCTI1UI10HHOrO npoexra I1JIH KaKorO-TO )J,JII1TeJIbHOrO nepnona
BpeMeHH.
5
ITpe.uCTaBJI5IeTC5I , q TO pafiory ofiorarnn 6bl ananns COOTHOWeHI151
OTCTal1BaeMOrO aBTOpOM rrpl1HUl1rra peryJI5IpHOCTI1 rrepeCMOTpa HaJIOrOBOrO
3aKOHO.uaTeJIbCTBa 11 pe)KI1Ma «.ue.uYWKI1HOH OrOBOpKI1».
Y«asaa uue 3aMeqaHI151 He BJII151IOT aa rrOJIO)KI1TeJIbHYIO ouenxy
I1CCJIe.uOBaHI151 ,ll.. 3. AH.uaeBoH . ,ll.I1CCepTaUI10HHOe I1CCJIe.uOBaHl1e Aiinaesoii ,ll.I1HbI
31151B.ul1e BHbI ofiorauiaer nayxy HaJIOrOBOro npaaa TeOpeTl1qeCKI1MI1
rr OJIO)K e HI151MI1 , I1CCJIe.uOBaHl1e ofinanaer 51pKO Bblpa)KeHHOH npaxru-recicoil
HarrpaBJIeHHOCTblO 11 MO)KeT 6bITb I1CrrOJIb30BaHO B rrpaBOrrpl1MeHI1TeJIbHOH
nesrensnOCTI1.
ABTope~epaT .uI1CCepTaUI1I1 11 HayqHWe rry6JIl1KaUl1l1 OTpa)KalOT OCHOBHoe
conepacanae nposeneaaoro ero I1CCJIe.uO BaHI151.
Saxmosenue no ouccepmauuonnoii pa6ome. 03BYQeHHble ssuue 3aMeQaHI151 B
ueJIOM He CHI1)KaIOT ueHHOCTI1 rrO JIYQeHHbIX pe3YJIbTaTOB. AKTyaJIbHOCTb TeMbI
I1CCJIe.uOBaHI151 , .uOCTOBepHOCTb 11 060CHOBaHHOCTb rrO JIYQeHHbIX HaYQHbIX
pe3YJIbTaTOB rr03BOJI5IIOT OueHI1Tb .uI1CCepTaUI1IO Aiutaeaoii ,ll..3. KaK
caMOCT05lTeJIbHOe 11 rnytioxoe I1CCJIe.uOBaHl1e 11 3aKOHQeHHYlO HayQHO-
KBaJII1~I1KaUI10HHYIO pafiory, KOTOpa51 OTJII1QaeTC5I HOBI13HOH, a TaK)Ke
TeOpeTI1QeCKOM 11 rrpaKTI1QeCKOH 3HaQI1MOCTblO . Co.uep)KaHl1e .uI1CCe p Ta U I10 HHOH
pa60TbI COOTBeTcTByeT CrreUl1aJIbHOCTI1 12.00.04 « <1>I1HaHc o Bo e npaso;
HaJIOrOBOe npaso; 61O.u)KeTHOe npaso».
B 3aKJIIOQeHl1e MO)KHO OTMeTI1Tb, QTO rro.urOTOBJIeHHOe .uI1CCe p Ta U I10 HHOe
I1CCJIe.uOBa Hl1e «ITpI1HUl1rr peryJI5IpHOCTI1 nepecsrorpa HaJIOrOBOro
3aKOHo.uaTeJIbCTBa B rocynapcrsax ofiuiero npaaa» coornercrayer Tpe6oBaHI151M,
rrpe.ub5lBJI5IeMbIM B A K pep K .uI1CCe p Ta U I151 M aa COI1CKaHl1e YQe HOH CTerreHI1
xaazmnara IOpl1.uI1QeCKI1X nayx, B COOTBeTCTBl111 C ITOJIO)KeHl1eM 0 rrpl1cY)K.ueHI1I1
YQ eH bIX c r e n e n e ii , YTBep)K.ueHHbIM ITocTaHOBJIeHl1eM ITpaBI1TeJIbCTBa P<1> OT 24
CeHT5I6 p 51 2013 rona NQ 842, C 113MeHeHI151MI1 rrOCTaHOBJIeHI151 ITpaBI1TeJIbCTBa pep
OT 2 a srycra 2016 r. NQ748 "0 BHeCeHl111 113MeHeHl1M B ITOJIO)KeHl1e 0
6
npacyxctennn yseasrx creneaeii'', aero aBTOp Aiinaena )],.3. 3aCJlY)l(HBaeT
npncyxnenns y-reaoii crenen» KaH.ll,H.ll,aTa lOpH.ll,HqeCKHX nayx rro CrreUHaJlbHOCTH
12.00.04 - «<l>HHaHcoBoe npaso; HaJlOrOBOe npaso; 61O.ll,)I(eTHOe npaso».
)],.M. llJ,eKHH
O~HUHaJlbHbIM onnonenr:
xaununat lOpH.ll,HqeCKHX nayx, noueirr xarpeztps: ~HHaHcoBoro npasaH)pH.ll,HqeCKOrO 4JaKyJlbTeTa <l>e.ll,epaJlbHOrO rocy~apcTBeHHOrO
06pa30BaTeJlbHOrO Yqpe)l(.ll,eHH5I Bsrcurero TIpo4JeccHOHaJlbHOrO 06pa30BaHH5I
"MOCKOBCKHM rocynapcrscnnuii yHHBepcHTeT HMeHH M.B. Jlovonocoaa» llJ,eKHH)],eHHc MHXaMJlOBHq
119991 , r. Mocxsa, rCTI-I , JIeHHHcKHe ropsr , zt. 1, crpoeane 13 (4-Myqe6HbIM xopnyc), [email protected] , T. 8 963 618 34 74
llJ,eKHHbIM )],. M . B 2001 r. aaunuuena .ll,HCCepTaUH5I na COHCKaHHe y-renoii
crenenu xaannnara lOpH.ll,HqeCKHX HayK rro reve «H)pH.ll,HqeCKHe npeayvnumr B
HaJlOrOBOM npase», rro CrreUHaJlbHOCTH 12.00.12 - <l>HHaHcoBoe npaso:61O.ll,)I(eTHOe npaso; HaJlOrOBOe npaso; fiamconcxoe npaso; namorno-npaaonoeperynapoaanne; npaaosoe perynapoaanae BbIIIycKa H ofipauiemrs uennstx 6yMar;npasonue OCHOBbI ay.ll,HTOpCKOM ~e5lTeJlbHOCTH.
7