JUDICIAL PRECEDENT AS A SOURCE OF TAX LAW
The subject. The article is devoted to analysis of the role of the judicial precedent in the system of sources of tax law.Aim. The aim of this paper is to analyze the essence of national and international judicial precedents in the area of tax law.Methodology. The author uses methods of theoretical...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2018-10-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/160 |
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