RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY»

RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY»

Scientists, teachers, experts and practitioners are still trying to defi ne essence and nature of the definition «tax liability».The author explores the various interpretations of this definition and its economic and legal nature, using also treatmentsof foreign tax law. He represents signs, process of...

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Bibliographic Details
Main Author: Elena S. Tcepilova
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2016-08-01
Series:Статистика и экономика
Subjects:
налог
налоговое обязательство
налоговая обязан ность
обязательство налогопла тельщика
налоговые правоотноше ния
обязанность по уплате налога
tax
tax liability
tax commitment
tax obligation
taxpayer’s obligation
tax legal matters
obligation to pay a tax
Online Access:https://statecon.rea.ru/jour/article/view/436
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