О надлежащих условиях исполнения налоговой обязанности

Система Автоматизированная Издательства

doi:10.7256/2454-0595.2009.12.57064


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Administrative and municipal law

Reference:

Dolgopolov, O. I., Lovinyukov, A. S. On Proper Conditions of Discharge of Tax Responsibility // Administrative and municipal law. 2009. № 12. URL: https://en.nbpublish.com/library_read_article.php?id=57064

Dolgopolov, O. I., Lovinyukov, A. S. On Proper Conditions of Discharge of Tax Responsibility

Abstract: Review: the author studied the legal and organizational issues of discharge of tax responsibility. The author defined the problems of law-enforcement practice in tax collect and analyzed the positions of the Constitutional Court as well as Higher Arbitrage Court regarding tax payments and discharge of tax responsibility.

Keywords:

tax, responsibility, arrears, levy, tax administration, fee, tax service, Constitutional Court, finances, tax collect

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