Subjects of Tax Legal Relations
The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are compared. The analysis of various classifications of...
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| Format: | Article |
| Language: | Russian |
| Published: |
Omsk Law Academy
2019-06-01
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| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/396 |
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| _version_ | 1849318659850240000 |
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| author | L. V. Burnysheva I. G. Lvova |
| author_facet | L. V. Burnysheva I. G. Lvova |
| author_sort | L. V. Burnysheva |
| collection | DOAJ |
| description | The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are compared. The analysis of various classifications of subjects of tax legal relations is carried out with a more detailed study of classification by the method of normative certainty. The composition of the subjects fixed by the tax legislation and subjects not included in the list of participants in tax legal relations, as defined in Article 9 of the Tax Code of the Russian Federation, is detailed. As a result of the study, measures are proposed to improve tax legislation. |
| format | Article |
| id | doaj-art-db335a3d912448b3aacf8d4835191d1e |
| institution | Kabale University |
| issn | 2658-7602 2658-7610 |
| language | Russian |
| publishDate | 2019-06-01 |
| publisher | Omsk Law Academy |
| record_format | Article |
| series | Сибирское юридическое обозрение |
| spelling | doaj-art-db335a3d912448b3aacf8d4835191d1e2025-08-20T03:50:47ZrusOmsk Law AcademyСибирское юридическое обозрение2658-76022658-76102019-06-0116222823310.19073/2658-7602-2019-16-2-228-233395Subjects of Tax Legal RelationsL. V. Burnysheva0I. G. Lvova1Omsk Law AcademyOmsk Law AcademyThe article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are compared. The analysis of various classifications of subjects of tax legal relations is carried out with a more detailed study of classification by the method of normative certainty. The composition of the subjects fixed by the tax legislation and subjects not included in the list of participants in tax legal relations, as defined in Article 9 of the Tax Code of the Russian Federation, is detailed. As a result of the study, measures are proposed to improve tax legislation.https://www.siberianlawreview.ru/jour/article/view/396public and private subjects of tax legal relationstaxpayerstax agentstax authoritiescustoms authoritiesauthoritiesbanksentities that facilitate the implementation of tax control |
| spellingShingle | L. V. Burnysheva I. G. Lvova Subjects of Tax Legal Relations Сибирское юридическое обозрение public and private subjects of tax legal relations taxpayers tax agents tax authorities customs authorities authorities banks entities that facilitate the implementation of tax control |
| title | Subjects of Tax Legal Relations |
| title_full | Subjects of Tax Legal Relations |
| title_fullStr | Subjects of Tax Legal Relations |
| title_full_unstemmed | Subjects of Tax Legal Relations |
| title_short | Subjects of Tax Legal Relations |
| title_sort | subjects of tax legal relations |
| topic | public and private subjects of tax legal relations taxpayers tax agents tax authorities customs authorities authorities banks entities that facilitate the implementation of tax control |
| url | https://www.siberianlawreview.ru/jour/article/view/396 |
| work_keys_str_mv | AT lvburnysheva subjectsoftaxlegalrelations AT iglvova subjectsoftaxlegalrelations |