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The Role of Precedent in the Tax Legislation

Author

Listed:
  • Anna Zolotareva

    (Gaidar Institute for Economic Policy)

  • Stanislav Shatalov

    (Gaidar Institute for Economic Policy)

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

Suggested Citation

  • Anna Zolotareva & Stanislav Shatalov, 2014. "The Role of Precedent in the Tax Legislation," Working Papers 123, Gaidar Institute for Economic Policy, revised 2015.
    • Handle: RePEc:gai:wpaper:123
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    File URL: https://www.iep.ru/files/RePEc/gai/wpaper/123Zolotareva.pdf
    File Function: Revised version, 2015
    Download Restriction: no
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    More about this item

    Keywords

    Russian economy; precedent law;

    JEL classification:

    • Y80 - Miscellaneous Categories - - Related Disciplines - - - Related Disciplines

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