Subjects of Tax Legal Relations

Subjects of Tax Legal Relations

The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are compared. The analysis of various classifications of...

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Bibliographic Details
Main Authors:	L. V. Burnysheva, I. G. Lvova
Format:	Article
Language:	Russian
Published:	Omsk Law Academy 2019-06-01
Series:	Сибирское юридическое обозрение
Subjects:	public and private subjects of tax legal relations taxpayers tax agents tax authorities customs authorities authorities banks entities that facilitate the implementation of tax control
Online Access:	https://www.siberianlawreview.ru/jour/article/view/396

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