Determination of the actual tax liability for personal income tax: law enforcement analysis
The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual tax liability for personal...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2022-06-01
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| Series: | Pravoprimenenie |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/633 |