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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Bibliographic Details
Main Author: A. V. Krasyukov
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2022-01-01
Series:Pravoprimenenie
Subjects:
Online Access:https://enforcement.omsu.ru/jour/article/view/566