Статья 'Неполнота и фрагментация в системе налогово-правового регулирования: постановка проблемы' - журнал 'Административное и муниципальное право' - NotaBene.ru
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Administrative and municipal law
Reference:

Demin, A. V. Incompleteness and Fragmentation in the System of Tax Regulation: Problem Definition

Abstract: The article deals with the issues of gaps in laws about taxes and levies. The author defies such a gap as an absence of certain law or legal act in the tax legal system regulating social relations in the sphere of tax regulation. The author describes the subjective and objective factors of such issues and suggests a unique classification of those. At the end of the article it is concluded that collisions and legal acts with relative contents must not be considered as gaps.

Keywords:

gap, tax, taxation, analogy, certainty, norm, completeness, supplementation.

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This article written in Russian. You can find original text of the article here .
References
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10. Lehmann P. Allgemeines Verwaltungsrecht. — Munchen-Bruhl, 2000
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