T.D. BRATKO
THE FISCAL AUTONOMY PRINCIPLE IN THE PROTECTION MECHANISM OF PUBLIC PROPERTY INTEREST
Moscow
YUSTITSINFORM
2018
Bratko T.D.
The Fiscal Autonomy Principle in the Protection Mechanism of Public Property Interest / T.D. Bratko. —M.: Yustitsinform, 2018. – 488 p.
This book surveys legal problems referring to realization of the fiscal autonomy principle in the protection mechanism of public property interest (property interest of national or subnational government). The author provides a focused analysis of that key issue in view of many legal rules and large amount of case law as well as other Russian and foreign (German, Swiss, English, American, Canadian, South African etc.) experiences related to the field of implementing budgetary law principles and protecting public property interest.
This book is intended for practicing lawyers, students, graduate students, academic staff in law schools and faculties or anyone else interested in jurisprudence.
Keywords: fiscal (budgetary) autonomy, abuse of fiscal powers, tax reliefs (exemptions), cash subsidies to producers of goods and services, protection of fiscal rights, taxpayer standing, general legal relations, realization of budgetary law principles, fiscal federalism, underfunded mandates.
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