- PII
- S1026-94520000617-6-1
- DOI
- 10.31857/S20000617-6-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 3
- Pages
- 51-60
- Abstract
- one of the main elements of tax mechanism is analysed in the article - principles of tax law - the chief openings of normative regulation in taxation sphere providing the correlation of tax law, tax legislation and tax policy. The author's classifi cation of taxation principles dividing them into two categories: fi xed at legislative level and framed by the doctrine of tax law is offered.
- Keywords
- tax mechanism, tax policy, principles of taxation, legally determined taxes and charges, elements of taxation, tax equality and equity, non-discrimination in tax sphere, economic ground of taxes and accumulations, bona fides of taxpayers
- Date of publication
- 01.03.2012
- Number of purchasers
- 1
- Views
- 1138
RAS Social ScienceGosudarstvo i pravo
- ISSN (Print) 1026-9452
- ISSN (Online)2713-0398
Principy` nalogooblozheniya kak sostavnoj e`lement nalogovogo mexanizma
Индексирование
Scopus
Crossref
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At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library