The Transformation of Taxation into Racket as a Consequence of a Nihilistic Attitude Toward the Normative Understanding of Law

Objective. This study aims to demonstrate that the rejection of a normative understanding of law poses a primary threat to the rule of law. It further proposes a method for identifying the actual meaning attributed to legal provisions through established law enforcement practice – an approach that e...

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Bibliographic Details
Main Author: S. B. Polyakov
Format: Article
Language:Russian
Published: Omsk Law Academy 2025-07-01
Series:Сибирское юридическое обозрение
Subjects:
Online Access:https://www.siberianlawreview.ru/jour/article/view/2069
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