- 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