Понятие налогоплательщика — физического лица в российском и европейском праве

Система Автоматизированная Издательства

doi:10.7256/2454-0595.2009.11.56956


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Administrative and municipal law

Reference:

Sarkisov, A. K. Term ‘Taxpayer – Individual Person’ in Russian and European Law // Administrative and municipal law. 2009. № 11. URL: https://en.nbpublish.com/library_read_article.php?id=56956

Sarkisov, A. K. Term ‘Taxpayer – Individual Person’ in Russian and European Law

Abstract: the article contains an analysis of the term ‘taxpayer- individual person’ in Russian and European law, considers taxpayers’ rights and responsibilities arising in legal tax relationships and describes variants of classification of taxpayers’ rights and responsibilities

Keywords:

taxpayer, levy payer, tax resident, individual person, individual, participant of a legal tax relationship, taxpayer’s rights and responsibilities, tax authorities, classification of taxpayer’s rights and responsibilities

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