Abstract and keywords
Abstract (English):
The textbook considers the most urgent problems of the Russian tax legislation application, prospects of its development, as well as the author's positions on the resolution of problems in the sphere of realization of separate tax law institutions. All the institutions of tax law in the textbook are grouped into large sections, which allows the author to more widely and comprehensively cover the essence of tax and legal regulation. At the end of the textbook contains a list of recommended literature, as well as tasks and assignments, including tests, recommended for students who have a basic legal education, and do not have one

Tax system, tax, fee, duty, tax duty, taxpayer
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