Tax obligation fulfillment
The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual...
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Format: | Article |
Language: | Russian |
Published: |
Dostoevsky Omsk State University
2022-01-01
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Series: | Pravoprimenenie |
Subjects: | |
Online Access: | https://enforcement.omsu.ru/jour/article/view/566 |