Template-Type: ReDIF-Paper 1.0
Author-Name:Anna Zolotareva
Author-Name-First: Anna        
Author-Name-Last: Zolotareva
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name:Stanislav Shatalov
Author-Name-First: Stanislav         
Author-Name-Last: Shatalov
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title:  The Role of Precedent in the Tax Legislation
Abstract:  The paper analyses available in theory approaches to the definition of judicial precedent. Authors compared precedent and judicial legislation in the countries jus commune and Russia. They assess wide powers of the courts in Russia at the expense of the Constitutional Court and introduction of precedent system in arbitrage
Length:  146 pages
Creation-Date: 2014
Revision-Date:   2015
Classification-JEL: Y80
Keywords:    Russian economy, precedent law 
File-URL: https://www.iep.ru/files/RePEc/gai/wpaper/123Zolotareva.pdf
File-Format: Application/pdf
File-Function: Revised version, 2015
Handle: RePEc:gai:wpaper:123