JUDICIAL PRECEDENT AS A SOURCE OF TAX LAW

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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Bibliographic Details
Main Author: K. A. Ponomareva
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2018-10-01
Series:Pravoprimenenie
Subjects:
tax law
direct taxes
sources of law
law enforcement
judicial precedent
judicial practice
Online Access:https://enforcement.omsu.ru/jour/article/view/160

Internet

https://enforcement.omsu.ru/jour/article/view/160

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