Налоговое посредничество как возможный институт налогового права

Система Автоматизированная Издательства

doi:10.7256/2454-0595.2009.11.56965


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Administrative and municipal law

Reference:

Erohina, L. B. Tax Mediation as a Possible Institution of Tax Law // Administrative and municipal law. 2009. № 11. URL: https://en.nbpublish.com/library_read_article.php?id=56965

Erohina, L. B. Tax Mediation as a Possible Institution of Tax Law

Abstract: the author of the article suggested a new legal institution to be studied by the legal science and to be used by the legislation, - the institution of tax mediation. It is proposed that the subject of such an institution should be credit organizations which play the role of ‘mediators’ between tax authorities and taxpayers

Keywords:

taxpayers, levy payers, tax, tax authorities, credit organizations, tax administration, tax mediation

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