Advance Tax Rulings in the System of Tax Administration: International practices

Advance Tax Rulings in the System of Tax Administration: International practices

The research aims to assess the role of tax rulings in ensuring legal certainty, protecting taxpayers’ rights, and reducing tax dispute risks, while balancing private and public interests. The paper analyzes the conceptual and practical aspects of advance tax rulings, including definitions, legal na...

Full description

Saved in:
Bibliographic Details
Main Authors: Mikhail D. Nadtochiy, Zlata V. Makarchuk, Alexander B. Zelentsov
Format: Article
Language:English
Published: Peoples’ Friendship University of Russia (RUDN University) 2025-07-01
Series:RUDN Journal of Law
Subjects:
advance tax rulings
public rulings
private rulings
legal certainty
tax administration
Online Access:https://journals.rudn.ru/law/article/viewFile/44982/24981
Tags: Add Tag
No Tags, Be the first to tag this record!

Similar Items

Similar Items