FIRST STAGE OF TAX PROCESS - ESTABLISHING TAX OBLIGATION
( Pp. 171-175)
More about authors
Maksim Yu. Berezin
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article focuses on the development of tax process in the Russian tax law, analyzes tax legislation before the tax reform and RF Tax Code Part 1, fixes the existence of tax process successively and inseparably in time, proves the inadmissibility of mixing lawmaking process and tax process, underlines the dominant effect of tax process on lawmaking process in the first stage of tax process, reveals the subjects and peculiarities of legal contents of the first stage of tax process.
How to Cite:
Maksim Y.B., (2019), FIRST STAGE OF TAX PROCESS - ESTABLISHING TAX OBLIGATION. Economic Problems and Legal Practice, 6 => 171-175.
Reference list:
Nalogovyy kodeks RF. CHast pervaya. Prinyata Federal nym zakonom ot 31.07.1998 № 146-FZ.
Zakon RF ot 21.03.1991 № 943-1 O nalogovykh organakh Rossiyskoy Federatsii .
Zakon RF ot 27.12.1991 № 2118-1 Ob osnovakh nalogovoy sistemy v Rossiyskoy Federatsii .
Postanovlenie Konstitutsionnogo Suda RF ot 29.11.2006 № 9-P po delu o proverke konstitutsionnosti punkta 100 Reglamenta Pravitel stva Rossiyskoy Federatsii.
Glazunova I.V. Nalogovyy protsess kak forma pravoprimenitel noy deyatel nosti // Vestnik Omskogo universiteta. Seriya Pravo . - 2011. - № 2.
Kuznechenkova V.E. Nalogovyy protsess: sovremennaya kontseptsiya pravovogo regulirovaniya: Avtoref. dis. doktora yurid. nauk. - M., 2005.
Zakon RF ot 21.03.1991 № 943-1 O nalogovykh organakh Rossiyskoy Federatsii .
Zakon RF ot 27.12.1991 № 2118-1 Ob osnovakh nalogovoy sistemy v Rossiyskoy Federatsii .
Postanovlenie Konstitutsionnogo Suda RF ot 29.11.2006 № 9-P po delu o proverke konstitutsionnosti punkta 100 Reglamenta Pravitel stva Rossiyskoy Federatsii.
Glazunova I.V. Nalogovyy protsess kak forma pravoprimenitel noy deyatel nosti // Vestnik Omskogo universiteta. Seriya Pravo . - 2011. - № 2.
Kuznechenkova V.E. Nalogovyy protsess: sovremennaya kontseptsiya pravovogo regulirovaniya: Avtoref. dis. doktora yurid. nauk. - M., 2005.
Keywords:
lawmaking process, tax process, stage, tax authorities, legislative initiative, tax system, tax rights, tax obligations, structure of tax, federal tax, regional tax, local tax.
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