Role of the Constitutional Court of the Russian Federation in defining the tax and duty
Автор: Belkin O.G.
Журнал: Вестник Пермского университета. Юридические науки @jurvestnik-psu
Рубрика: Конституционное и административное право
Статья в выпуске: 2 (2), 2008 года.
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The article is devoted to the tax concept in the Russian Law. Based on the acts of the RF Constitutional Court the tax concept and characteristics are reviewed formulated by the Constitutional Court of the RF. So the conclusion is made about the importance of the RF Constitutional Court in defining the tax concept in the Tax Code by the legislator.
Tax concept; duty concept; legal positions of the rf constitutional court
Короткий адрес: https://sciup.org/147201800
IDR: 147201800
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