А.П. Боршевский Историческое развитие и современное состояние местного самоуправления в Молдове

Аннотация: В статье А.П. Боршевского представлено исследование административной структуры местного самоуправления в Молдове от времен первых государственных образований на территории Молдовы (IV-I вв. до н. э.) до современного состояния дел в Республике Молдова.

Abstract: In accordance with the Art. 57 of the Constitution of the Russian Federation each citizen has an obligation to pay lawfully imposed taxes and levies. The key issues, which are of relevance to application of normative legal acts in this sphere, are the limits to the competence of the Government of the Russian Federation in the sphere of obligatory levies and taxes, as well as definitions of "taxes" and "levies". These are the issues of constitutional legal character, and this article contains analysis of the practice of the Constitutional Court of the Russian Federation and of the Supreme Court of the Russian Federation in the sphere.