About the Forms of Existence of the Legal Interest of Taxpayer

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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:	legal interest formalization taxpayer tax authority permission claim legalization of aspiration
Online Access:	https://slr.elpub.ru/jour/article/view/175

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