RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY»
Scientists, teachers, experts and practitioners are still trying to defi ne essence and nature of the definition «tax liability».The author explores the various interpretations of this definition and its economic and legal nature, using also treatmentsof foreign tax law. He represents signs, process of...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-08-01
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| Series: | Статистика и экономика |
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| Online Access: | https://statecon.rea.ru/jour/article/view/436 |
| _version_ | 1797695025061036032 |
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| author | Elena S. Tcepilova |
| author_facet | Elena S. Tcepilova |
| author_sort | Elena S. Tcepilova |
| collection | DOAJ |
| description | Scientists, teachers, experts and practitioners are still trying to defi ne essence and nature of the definition «tax liability».The author explores the various interpretations of this definition and its economic and legal nature, using also treatmentsof foreign tax law. He represents signs, process of formation and classifi cation of tax liabilities, which allows him to give theauthor’s definition of this concept. |
| first_indexed | 2024-03-12T03:06:17Z |
| format | Article |
| id | doaj.art-9717f79078e64e1c82f314614a7b143e |
| institution | Directory Open Access Journal |
| issn | 2500-3925 |
| language | Russian |
| last_indexed | 2024-03-12T03:06:17Z |
| publishDate | 2016-08-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Статистика и экономика |
| spelling | doaj.art-9717f79078e64e1c82f314614a7b143e2023-09-03T14:32:53ZrusPlekhanov Russian University of EconomicsСтатистика и экономика2500-39252016-08-010310110510.21686/2500-3925-2014-3-101-105435RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY»Elena S. Tcepilova0МИГСУ РАНХ и ГС при Президенте РФScientists, teachers, experts and practitioners are still trying to defi ne essence and nature of the definition «tax liability».The author explores the various interpretations of this definition and its economic and legal nature, using also treatmentsof foreign tax law. He represents signs, process of formation and classifi cation of tax liabilities, which allows him to give theauthor’s definition of this concept.https://statecon.rea.ru/jour/article/view/436налогналоговое обязательствоналоговая обязан ностьобязательство налогопла тельщиканалоговые правоотноше нияобязанность по уплате налогаtaxtax liabilitytax commitmenttax obligationtaxpayer’s obligationtax legal mattersobligation to pay a tax |
| spellingShingle | Elena S. Tcepilova RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY» Статистика и экономика налог налоговое обязательство налоговая обязан ность обязательство налогопла тельщика налоговые правоотноше ния обязанность по уплате налога tax tax liability tax commitment tax obligation taxpayer’s obligation tax legal matters obligation to pay a tax |
| title | RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY» |
| title_full | RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY» |
| title_fullStr | RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY» |
| title_full_unstemmed | RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY» |
| title_short | RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY» |
| title_sort | research of essence economic and legal nature of the definition tax liability |
| topic | налог налоговое обязательство налоговая обязан ность обязательство налогопла тельщика налоговые правоотноше ния обязанность по уплате налога tax tax liability tax commitment tax obligation taxpayer’s obligation tax legal matters obligation to pay a tax |
| url | https://statecon.rea.ru/jour/article/view/436 |
| work_keys_str_mv | AT elenastcepilova researchofessenceeconomicandlegalnatureofthedefinitiontaxliability |