MECHANISM OF TAX-PAYER’S LIABILITY IN REALIZATION OF THE BUSINESS GOAL DOCTRINE

MECHANISM OF TAX-PAYER’S LIABILITY IN REALIZATION OF THE BUSINESS GOAL DOCTRINE

Objective: to prove that the mechanism of business goal doctrine realization forms a new type of liability in tax relations. Methods: The methodological basis of the research is dialectics method allowing to reveal the properties of liability institution in its development; comparative and synthetic...

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Bibliographic Details
Main Author: S. P. Bortnikov
Format: Article
Language:English
Published: Tatar Educational Center “Taglimat” Ltd. 2013-06-01
Series:Russian Journal of Economics and Law
Subjects:
tax incentive
independent business goal
prohibition of right abuse
economic activity
doctrine of prohibition of right abuse elaborated by the court
legal certainty
protection mechanism
corpus delicti
tax right itulization
tax liability
Online Access:https://www.rusjel.ru/jour/article/view/1235
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https://www.rusjel.ru/jour/article/view/1235

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