Powerful subjects of tax law enforcement

УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as well as the relationship between the concepts “pa...

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Bibliographic Details
Published in:	Правоприменение
Main Author:	I. Dementyev
Format:	Article
Language:	Russian
Published:	Dostoevsky Omsk State University 2017-06-01
Subjects:	tax enforcement tax process administrative proceedings enforcement participants of tax legal relations the federal tax service tax authorities
Online Access:	https://enforcement.omsu.ru/jour/article/view/74

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