Goncharov A.I., Zemlyanskaya I.S., Baryshnikova G.V. Comparative Analysis of Terminology of Tax Law of Russia and France
DOI: https://doi.org/10.15688/lc.jvolsu.2021.4.9
Alexander I. Goncharov, Doctor of Sciences (Jurisprudence), Doctor of Sciences (Economics), Professor, Department of Civil and Private International Law, Volgograd State University, Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0001-6580-4104
Irina S. Zemlyanskaya, Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Audit, Volgograd Institute of Management, Branch of the Russian Presidential Academy of National Economy and Public Administration, Gagarina St, 8, 400066 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0001-8642-045X
Galina V. Baryshnikova, Candidate of Sciences (Philology), Associate Professor, Department of Linguistics and Intercultural Communication, Volgograd Institute of Management, Branch of the Russian Presidential Academy of National Economy and Public Administration, Gagarina St, 8, 400066 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0003-4823-6453
Introduction: Russian and French tax legislation presupposes the presence of special terms reflecting taxation processes, therefore, the article raises the question of the initial definition of all terms with the meaning of “tax” and characteristics that determine its economic essence. Everything mentioned above determined the relevance of scientific work and the authors set the aim of conducting a comparative analysis of the terminology of tax law in Russia and France. Methods: the methodological basis of this research is a set of methods of scientific knowledge, among which the main place is occupied by the methods of consistency, analysis, comparative legal and descriptive. Results: the author’s position substantiated in the work is based on the tax legislation of Russia and France. Based on a comparative analysis of the norms of the Tax Code of the Russian Federation and the Tax Code of France, a study of the types of tax payments is carried out. The question of the term “tax and collection” is raised. Conclusions: as a result of the study, it was determined that the term “taxes and fees” is used as a generic one, while the preference for establishing various types of taxes and fees applied in Russia and France is given to such a specific term designation as “tax”. It was revealed that, despite the use in the tax legislation of France in the name “taxe”, “la taxe foncière” is a tax. It has been established that in the Tax Code of the Russian Federation and the Tax Code of France, the terms of taxation are used as a means of formalizing the language for special purposes and contribute to the establishment and development of legal discourse.
Key words: tax, tallage, taxation, tax law, tax payments, tax legislation.
Citation. Goncharov A.I., Zemlyanskaya I.S., Baryshnikova G.V. Comparative Analysis of Terminology of Tax Law of Russia and France. Legal Concept = Pravovaya paradigma, 2021, vol. 20, no. 4, pp. 72-76. DOI: https://doi.org/10.15688/lc.jvolsu.2021.4.9
 8_Goncharov etc.pdfURL: https://j.jvolsu.com/index.php/en/component/attachments/download/2525 | 290 Downloads |