Experiment as an effective tool for the legal regulation of public relations (on the example of taxation)
Authors
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Olga BAKAEVA
Saratov State Law Academy; Saratov National Research State University named after N.G. Chernyshevsky
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Nadezhda MOSHKINA
Saratov National Research State University named after N.G. Chernyshevsky; Saratov State Law Academy
Keywords:
experiment, legal experiment, law-making experiment, experimental law-making, taxation, special tax regime
Abstract
The experiment, as the most effective tool for legal regulation, makes it possible to assess the consequences of the introduction of new legal norms, identify their advantages and disadvantages, promote the development of law-making, and quickly adapt the legal system to changes in the socio-economic sphere. Using the example of special tax regimes, which are established experimentally, the authors reveal the features of this instrument of legal regulation. It is concluded that the legal experiment plays an important role in reforming the Russian tax system, minimizing the risks associated with the introduction of new regulations and allowing for consideration of the real practical consequences of their implementation before final codification.
Author Biographies
Olga BAKAEVA , Saratov State Law Academy; Saratov National Research State University named after N.G. Chernyshevsky
Doctor of Law, Professor, Professor of the Financial, Banking and Customs Law Department named after Professor Nina Ivanovna Khimicheva, Saratov State Law Academy;
Professor of the Department of Customs, Administrative and Financial Law Saratov National Research State University named after N.G. Chernyshevsky
Nadezhda MOSHKINA , Saratov National Research State University named after N.G. Chernyshevsky; Saratov State Law Academy
PhD in Law, Associate Professor, Head of the Department of Customs, Administrative and Financial Law, Saratov National Research State University named after N.G. Chernyshevsky;
Associate Professor of the Department of Financial, Banking and Customs Law named after Professor Nina Ivanovna Khimicheva Saratov State Law Academy