Structural elements of tax process
- Authors: Berezin M.Y.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 13, No 3 (2020)
- Pages: 74-78
- Section: Articles
- URL: https://journals.eco-vector.com/2072-3164/article/view/530723
- ID: 530723
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Abstract
The article reveals characteristics of modern tax law independence, studies structure and legal contents of tax process elements as stages, proceedings, actions, methods of doing actions and respective legal results, offers new classification of tax process stages based on selected features.
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About the authors
Maksim Yurievich Berezin
Financial University under the Government of the Russian Federation
Email: myberezin@fa.ru
Dr of Sci.(Econ.), Professor in Department of Economic Activity Legal Regulation Moscow, Russia
References
- Садчиков М.Н. Камеральные и выездные налоговые проверки как формы налогового контроля: Автореф. … дис. канд. юрид. наук. - Саратов, 2010.
- Алимбекова А.С. Проблемы реализации налогово-правовых норм: Автореф. … дис. канд. юрид. наук. - Саратов, 2009.
- Сухов М.В. Налоговый правоприменительный процесс в механизме реализации налогового законодательства: Административно-правовое исследование: Дис. … канд. юрид. наук. - Санкт-Петербург, 2005
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