Maksim Yu. Berezin
Dr. Sci. (Econ.), Professor, Professor of the Department of International and Public Law of the Faculty of Law
Financial University under the Government of the Russian Federation , Moscow, Russian Federation
ARTICLES:
SYSTEM OF TAX PROCESS
Gaps in Russian Legislation — Issue №7 2019: 64-67
LEGAL PRINCIPLES OF TAX PROCESS
Economic Problems and Legal Practice — Issue №5 2019: 182-186
FIRST STAGE OF TAX PROCESS - ESTABLISHING TAX OBLIGATION
Economic Problems and Legal Practice — Issue №6 2019: 171-175
Structural elements of tax process
Gaps in Russian Legislation — Issue №3 2020: 74-78
Prevention of Tax Offense as a New Power of Tax Authoritiesin the Tax Process
Gaps in Russian Legislation — Issue №7 2023: 32-37
Introduction into the Tax Process of a New Tax-Checking Measure in the Form of Confrontation
Gaps in Russian Legislation — Issue №1 2024: 32-37
Expanding Powers of Higher Tax Authorities in Tax Process at the Stage of Resolving the Issue of Acceptance of Complaint for Consideration
Economic Problems and Legal Practice — Issue №1 2024: 14-19
Legal Means of Ensuring Legality and Certainty in the Tax Process at the Stages of Appeal and Review of Tax Authorities Decisions
Economic Problems and Legal Practice — Issue №3 2025: 38-44
