- PII
- S1026-94520000617-6-1
- DOI
- 10.31857/S20000617-6-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 6
- Pages
- 70-77
- Abstract
- the article examines the usage in the sources of tax law. The author analyzes specifi cs practice of law as a subsidiary of the source of public law. The article defi nes the term tax usage - a model situation of a general nature, repeatedly and consistently applied in the fi eld of taxes and fees, but not officially recorded in the norms of statutory law. The author substantiates the conclusion that knowledge alone legislation on taxes and fees does not give a full representation of the real tax law.
- Keywords
- tax, taxation, source of law, rule, usage
- Date of publication
- 01.06.2012
- Number of purchasers
- 1
- Views
- 1022
RAS Social ScienceGosudarstvo i pravo
- ISSN (Print) 1026-9452
- ISSN (Online)2713-0398
Oby`knoveniya pravoprimenitel`noj praktiki v sisteme istochnikov nalogovogo prava Rossii
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library