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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. Examples of...

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Autor principal: S. A. Yadrikhinskii
Formato: Artigo
Lenguaje:Inglês
Publicado: Siberian Law University 2020-11-01
Colección:Сибирское юридическое обозрение
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Acceso en línea:https://slr.elpub.ru/jour/article/view/175
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