About the Forms of Existence of the Legal Interest of Taxpayer

On the basis of doctrinal provisions the article deals with the problem of legal existence of the taxpayer's legal interest. The author analyzes the normative and non-normative (natural-legal) points of view and concludes that these two legal approaches are complementary, not exclusive. Example...

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Bibliographic Details
Published in:Сибирское юридическое обозрение
Main Author: S. A. Yadrikhinskii
Format: Article
Language:English
Published: Siberian Law University 2020-11-01
Subjects:
Online Access:https://slr.elpub.ru/jour/article/view/175