Subjects and other participants of tax law relations
Автор: Kuramaeva Nargiza
Журнал: Бюллетень науки и практики @bulletennauki
Рубрика: Юридические науки
Статья в выпуске: 11 т.5, 2019 года.
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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees.
Tax code, subject of legal relations, improvement of legislation, tax policy
Короткий адрес: https://sciup.org/14115127
IDR: 14115127 | DOI: 10.33619/2414-2948/48/35