- PII
- S1026-94520000617-6-1
- DOI
- 10.31857/S20000617-6-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 11
- Pages
- 121-122
- Abstract
- Book reviewers emphasize the significance of scientific research D.A. Smirnov. They note the urgency of monograph in the determination of role and value of category "the principles of tax law" in practice and in the theory of law. In the opinion reviewers D.A. Smirnov reveals the urgent methodological aspects of the principles of the tax law, by which earlier in the scientific peace was not paid the attention. The significant clauses of monograph are: clear, concrete and sequential molding of idea about the principles of tax law from the positions of contemporary normative understanding, and also practical conclusions about the need of using the scientific potential in the law-making and pravoprimenitelnoy activity of state.
- Keywords
- principles of tax system, tax system, taxation, tax legislation, the basic, the form of principles, Tax code, the principles of international tax law
- Date of publication
- 01.11.2010
- Number of purchasers
- 2
- Views
- 2106
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