RAS Social ScienceGosudarstvo i pravo

  • ISSN (Print) 1026-9452
  • ISSN (Online)2713-0398

LAPS IN TAX LAW AND METHODS OF THEIR OVERCOMING

PII
S1026-94520000617-6-1
DOI
10.31857/S20000617-6-1
Publication type
Article
Status
Published
Authors
Volume/ Edition
Volume / Issue 3
Pages
48-57
Abstract
the article deals with the problems of gaps in the fi eld of taxation. The author analyzes the concept and the specifi c gaps in the tax law, their causes, proposes ways to address them. In particular, substantiates the possibility of applying methods of analogy to overcome the gaps in the tax law.
Keywords
tax, taxation, rule, gap, analogy
Date of publication
01.03.2011
Number of purchasers
1
Views
1059

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