THEORY OF HARMONIZATION OF TAX RELATIONS IN THE PRACTICE OF RUSSIAN LEGISLATION
This article discusses the concept of harmonization of tax relations and its basic principles, the first steps of Russia on the way of harmonization on the example of the experiment on introduction of horizontal monitoring.
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Format: | Article |
Language: | Russian |
Published: |
Plekhanov Russian University of Economics
2016-08-01
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Series: | Statistika i Èkonomika |
Subjects: | |
Online Access: | https://statecon.rea.ru/jour/article/view/353 |