7
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 nnccepran mo A H)),a e B o H ,L(uHbI 3uHB)),HeBHbI na TeM y « Il pununn pery napnoc rn nepec sro rpa HaJlOr OBO r o 3aKOHo)),aTeJlbCTBa B roc ynapcrnax ofituero npas a», npencr annenu yso na COUCKaHue yqeHOH CTeneHU xauna nara IOpu)),UqeCKUX u ay ic no cneUUa JlbHOCTU 12.00.04 - <puHaHcoBoe npaa o; HaJlO rOBOe npaao ; 61O)),lKeTHoe npa so )J,I1CCepTaUJUI Hanl1CaHa Ha axryam.nyro revy. HaJIOrOBOe 3aKOH OJJ,aTeJIbCTBO nOJJ,BepraeTC5I nOCT05lHHbIM 113MeHeHI151M. 3TO CBOHCTBeHHO He TOJIbK O rocyzrapcrsaa ofiuiero npaaa, HO 11 POCCI1HCKOH <!>eJJ,epau.l1l1 . Ilpn 3TOM 60JIbillOH Bonpoc KaK CJIeJJ,yeT OTHOCI1TbC5I Ha JJ,OKTPI1HaJIbHOM ypoBHe K 3TOH nOJJ,B I1)K HO CT I1 (LITO crpaxcaer 3JIaCTl1LIHOCTb HaJIoroo6JIo)KeHI151) HaJIOrOBOro 3aKOHOJJ,aTeJIbCTBa. Ha nepasni B3rJI5IJJ" Hel13MeHHOCTb HaJIOrOBOro 3aKOH OJJ,aTeJIbCTBa 03HaLIaeT ero npeJJ,CKa3yeMocTb 11 YCI1JII1BaeT onpeJJ,eJIeHHOCTb npa soa oro nOJIO)KeHI151 HaJIOrOnJIaTeJIbml1Ka. Ho C npyroi! CTOpOH bI, orcyrcraae c aoe s peraennoii peaKUl111 3aKOHOJJ,aTeJI5I na 113MeHeHl1e COUl1aJIbHO-3KOHOMI1LIeCKI1X n orp efi n ocreit B )K113HI1 ofiuiecrna, KOHcepBau.l1 51 yace HeaJJ,eKBaTHbIX npaaoasrx npeJJ,nl1 CaHI1H necer B ce6e He MeHbilll1H Bp e JJ, . n03TOMY nOI1CK 6aJIaHCa Me)KJJ,y nOJJ,BI1)KH OCT blO HaJIOrOBOro 3aKOHOJJ,aTeJI bCTBa 11 ero cTa6l1JIbHOCTblO 51BJI5IeTC5I sec i. va aKTyaJI bHOH TeMoH JJ,JI5I nay-more 113yLIeHI151 . A BTOp pa60TbI I1CnOJIb3yeT orpovusrfi o6beM 3apy6e)KHOH JII1TepaTypbI 11 np aBOBo ro pe r y JI l1p OB a H I151 BonpocoB 113MeHeHI151 HaJIOrOBOro 3aKOHOJJ,aTeJIbCTBa, LITO JJ,eJI aeT pafiory OLIeHb I1HTepeCHOH JJ,JI 5I 113yLIeHI151. BbIBOJJ,bI asropa B ueJIOM JJ, OCTOBe pH bI 11 OTpa)KalOT HayLIHylO HO Bl13HY pe3YJIbTaTOB JJ,I1CCepTaUI10HHOrO I1CCJIeJJ, OBaHI1 51, a TaK)Ke I1MelOT aecoraae nnyro ueHHOCTb JJ,JI5I HayKI1 11 npaKTI1KI1 . B LIaCTHOCTI1, asrop aa CTp . 18 JJ,I1CCepTaUI1I1 OTMeLIaeT: «Ilpnnuan p e r y JI5Ip H OCT I1 nepecxrorpa HaJIOrOBOro 3aKOHOJJ,aTeJIbCTBa KaK CBOHCTBO

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B )J,I1CCepTaUI10HHbIH COBeT )J, 209.002.05 (lOpl1JJ,Ht-IeCKl1e HayKI1)

npn Mfl1MO MI1)J, POCCI1I1

119454, r. Mocxsa, Ilpocnexr Bepaancxoro, JJ,. 76

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