The Role of Precedent in the Tax Legislation

Anna Zolotareva and Stanislav Shatalov

Working Papers from 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

Keywords: Russian economy; precedent law (search for similar items in EconPapers)
JEL-codes: Y80 (search for similar items in EconPapers)
Pages: 146 pages
Date: 2014, Revised 2015
New Economics Papers: this item is included in nep-cis, nep-law and nep-pbe
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https://www.iep.ru/files/RePEc/gai/wpaper/123Zolotareva.pdf Revised version, 2015 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:gai:wpaper:123

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