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http://hdl.handle.net/11320/6690
Tytuł: | Tax Code of the Russian Federation as a legal form of ensuring national tax security |
Autorzy: | Kostiukov, Alexander |
Słowa kluczowe: | tax code national tax security public governance |
Data wydania: | 2017 |
Data dodania: | 18-cze-2018 |
Wydawca: | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok |
Źródło: | Annual Center Review, nr 10, 2017, s. 4-6 |
Abstrakt: | Codified legislative acts (Tax Code of Russian Federation, the Russian Code of Administrative Offences, Criminal Code) play a special role in ensuring tax security among other ordinary laws, because they are designed systematically to organize the groups of public relations developing with the participation of taxpayers and representatives of public authorities. That is exactly why codified acts can most effectively resolve the most complex and serious threats to security in the tax sphere. This article presents solutions for the Russian tax law codification. |
Afiliacja: | Dostoevsky Omsk State University, Russia |
Nota biograficzna: | Professor and Doctor in Law, Department of Constitutional and Municipal Law of Omsk F.M. Dostoevsky State University, Russian. |
E-mail: | omsk.post@gmail.com |
URI: | http://hdl.handle.net/11320/6690 |
DOI: | 10.15290/acr.2017.10.01 |
ISSN: | 1899-5942 |
Typ Dokumentu: | Article |
Występuje w kolekcji(ach): | Annual Center Review, 2017, nr 10 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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ACR_10_A_Kostiukov_Tax_code_of_the_Russian_Federation.pdf | 76,69 kB | Adobe PDF | Otwórz |
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