019435
Vinnitskii, D.V
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[ Rossiiskoe Nalogovoe Pravo : Problemy Teorii i Praktiki]
Russian tax law: Problems of theory and practice
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St. Petersburg: Iuridicheskii Tsentr Press, 2003
297 p
Hardcover. 13.5 x 20.5 cm
ISBN: 5942011427This book researches several problems of theory and practice of Russian tax law: its functions, the subject of regulation, certain peculiarities of its legal effect, tax law principles, concepts and categories, the presumptions and legal constructions used, and some ways of interpreting tax law norms. The work analyses the Russian tax law system in detail, distinguishing such of its elements as: general part, institute of legal regulation of establishing and introducing taxes and duties, tax obligations, tax law procedures, tax torts, and international tax law. Along with the problems of domestic tax legislation, judicial practice and legal doctrine, the book also examines tax law conceptions and theories developed in other countries.
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