TAX LAW

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Pokachalova A.

The question of relationships of the form

and sources of the Russian taxation law

Problem in the relationships of the form and sources of the taxation law is a genuine

problem. It is important to recognize the difference between the forms and the sources of

the law during preparation for the case in judicial process, because court can make a decision

only based on the sources of law. Practicing attorney must have expertise with sources

of law due to the specifics of the certain divisions and particularly financial and its own

branch- the taxation law.

In the proposed article, author separates the categories form of the law and source of the

law and distinguishes the system of the form of taxation law of The Russian Federation, and

also characterizes the sources and actions of the existing taxation law.

Papihina V.S.

To a question on the detached divisions of legal persons

The offered article considers questions of definition of concept of such category of subjects

of the fiscal law, as legal persons. Cases in point are actual also in connection with that, that

despite of the theoretical and practical importance, the basic concepts used НК the Russian

Federation, the last time in works of the majority of authors practically are not considered. On

the basis of the analysis of practice and the theory modification in the Tax code of the Russian

Federation, on questions of regulation of a legal status of the indicated subjects is offered. And

also the author offers the vision of a considered problem.