Gaps in Russian Legislation Issue №3 — 2020

Structural elements of tax process
( Pp. 74-78)

Maksim Yu. Berezin

Maksim Yu. Berezin
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

The article reveals characteristics of modern tax law independence, studies structure and legal contents of tax process elements as stages, proceedings, actions, methods of doing actions and respective legal results, offers new classification of tax process stages based on selected features.

How to Cite:

Maksim Y.B., (2020), STRUCTURAL ELEMENTS OF TAX PROCESS. Gaps in Russian Legislation, 3 => 74-78.

Reference list:

Sadchikov M.N. Kameral nye i vyezdnye nalogovye proverki kak formy nalogovogo kontrolya: Avtoref. dis. kand. yurid. nauk. - Saratov, 2010.
Alimbekova A.S. Problemy realizatsii nalogovo-pravovykh norm: Avtoref. dis. kand. yurid. nauk. - Saratov, 2009.
Sukhov M.V. Nalogovyy pravoprimenitel nyy protsess v mekhanizme realizatsii nalogovogo zakonodatel stva: Administrativno-pravovoe issledovanie: Dis. kand. yurid. nauk. - Sankt-Peterburg, 2005

Keywords:

tax process, tax law, taxes, tax control, tax audit, stage, proceeding, action, methods, legal result.

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