英文摘要 |
This article studies the nature of the so-called‘blank CD tax’—collection of compensation for authors in return to the possibility to copy works for private use. The mechanism is analyzed from the position of IP and tax and finance law. The territorial scope of the article is based on the regulation of Russia with comparison to foreign experience. The authors deliberate on the pluses and minuses of a parafiscal system and budget-funded system of the copyright levy. In conclusions the authors outline that despite the historic IP rationale of existence there are inevitably some public law features in the levy mechanism. Their mitigation is only possible by implementation of evaluative approach on a case-by-case basis for disputable situations, creation of a various flat rate system, taking into consideration the type of device, type of use, type of user and so on. |