Abuse of rights admitted by rating authorities and abuse of rights admitted by taxpayers in public law
Автор: Suntseva P.V.
Журнал: Вестник Пермского университета. Юридические науки @jurvestnik-psu
Рубрика: Конституционное, муниципальное и финансовое право
Статья в выпуске: 3 (9), 2010 года.
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The issue is about the problem of abuses of rating authorities' and taxpayers' rights in public relations of taxation. There are explanations and deep analysis of two definitions: abuses of public subject's (rating authorities') rights and abuses of private subject's (taxpayers') rights. Also the author proposes some ways out from the problem of rights abusing in tax relations.
Abuse of right, taxpayer, rating authority, public subject, private subject
Короткий адрес: https://sciup.org/147201967
IDR: 147201967