Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2019-11-01
|
| Series: | Pravoprimenenie |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/250 |
| _version_ | 1797874029567148032 |
|---|---|
| author | Sergey A. Yadrikhinskiy |
| author_facet | Sergey A. Yadrikhinskiy |
| author_sort | Sergey A. Yadrikhinskiy |
| collection | DOAJ |
| first_indexed | 2024-04-10T01:25:26Z |
| format | Article |
| id | doaj.art-d17b028fd8bb47d88b7d10cb090a1af7 |
| institution | Directory Open Access Journal |
| issn | 2542-1514 |
| language | Russian |
| last_indexed | 2024-04-10T01:25:26Z |
| publishDate | 2019-11-01 |
| publisher | Dostoevsky Omsk State University |
| record_format | Article |
| series | Pravoprimenenie |
| spelling | doaj.art-d17b028fd8bb47d88b7d10cb090a1af72023-03-13T09:40:20ZrusDostoevsky Omsk State UniversityPravoprimenenie2542-15142019-11-0133717910.24147/2542-1514.2019.3(3).71-79209Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shiftSergey A. Yadrikhinskiy0Kutafin Moscow State Law University (MSAL), Northwest Institute (branch), Vologdahttps://enforcement.omsu.ru/jour/article/view/250legitimate interestsubjective righttaxpayertax authoritylegal dutyresponsibilitythe implementation of interestguarantees |
| spellingShingle | Sergey A. Yadrikhinskiy Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift Pravoprimenenie legitimate interest subjective right taxpayer tax authority legal duty responsibility the implementation of interest guarantees |
| title | Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift |
| title_full | Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift |
| title_fullStr | Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift |
| title_full_unstemmed | Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift |
| title_short | Guarantees for the protection of the taxpayer’s legitimate interest: a paradigm shift |
| title_sort | guarantees for the protection of the taxpayer s legitimate interest a paradigm shift |
| topic | legitimate interest subjective right taxpayer tax authority legal duty responsibility the implementation of interest guarantees |
| url | https://enforcement.omsu.ru/jour/article/view/250 |
| work_keys_str_mv | AT sergeyayadrikhinskiy guaranteesfortheprotectionofthetaxpayerslegitimateinterestaparadigmshift |