M. Borodach

his paper is an academic review developed as the author’s reflection on the key ideas and views formulated in the monograph of Prof. V.I. Kruss “Constitutionality of the fiscal duties in the Russian Federation” (2017). There in the review is presented the author’s opinion on the most important ideas and views of Prof. V.I. Kruss, concerning the issues of entirety of realization in the sphere of fiscal duties’ execution of such constitutional principles as social solidarity, justness, equality, as well as the supremacy and direct execution of the acts of the Constitutional Court of Russia; it is stated that those ideas and views seem to be well-reasoned and valid.