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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| Autore principale: | |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Siberian Law University
2020-11-01
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| Serie: | Сибирское юридическое обозрение |
| Soggetti: | |
| Accesso online: | https://slr.elpub.ru/jour/article/view/175 |
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