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The Concept of Legal Facts-Events in Tax Law and Their Role in Tax and Legal Regulation
- Authors: Irina I.A.1
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Affiliations:
- Voronezh State University
- Issue: Vol 10, No 3 (2023)
- Pages: 69-74
- Section: Public law
- URL: https://journals.eco-vector.com/2410-7522/article/view/516479
- DOI: https://doi.org/10.17816/RJLS516479
- ID: 516479
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Abstract
Legal facts (events) are relatively infrequent occurrences in tax law. The influence of legal facts (events) on the dynamics of the tax-legal relationship is debatable. Thus, the fragmentation of the study of legal events considering the so-called volitional classification of legal facts is noted. In this article, we analyze the position of events in the area of the legal facts of tax law and characterize its importance and value.
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About the authors
Irina A. Irina
Voronezh State University
Author for correspondence.
Email: irina-saprykina@rambler.ru
ORCID iD: 0009-0005-1364-2971
PhD in law science, associate professor
Russian Federation, 1, University Square, 394018 VoronezhReferences
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