Abuse of the Rights of a Taxpayer: Comparative Law Aspect

The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice.

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Autor principal: A. A. Malinovsky
Formato: article
Lenguaje:EN
RU
Publicado: MGIMO University Press 2013
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Acceso en línea:https://doaj.org/article/f3b6957a366f4d3badea1dce8ffc84c5
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spelling oai:doaj.org-article:f3b6957a366f4d3badea1dce8ffc84c52021-11-23T14:50:53ZAbuse of the Rights of a Taxpayer: Comparative Law Aspect2071-81602541-909910.24833/2071-8160-2013-2-29-156-162https://doaj.org/article/f3b6957a366f4d3badea1dce8ffc84c52013-04-01T00:00:00Zhttps://www.vestnik.mgimo.ru/jour/article/view/1447https://doaj.org/toc/2071-8160https://doaj.org/toc/2541-9099The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice.A. A. MalinovskyMGIMO University Pressarticlerights of a taxpayermisuse of the rightgood faith taxpayeravoidance of lawtax evasionInternational relationsJZ2-6530ENRUVestnik MGIMO-Universiteta, Vol 0, Iss 2(29), Pp 156-162 (2013)
institution DOAJ
collection DOAJ
language EN
RU
topic rights of a taxpayer
misuse of the right
good faith taxpayer
avoidance of law
tax evasion
International relations
JZ2-6530
spellingShingle rights of a taxpayer
misuse of the right
good faith taxpayer
avoidance of law
tax evasion
International relations
JZ2-6530
A. A. Malinovsky
Abuse of the Rights of a Taxpayer: Comparative Law Aspect
description The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice.
format article
author A. A. Malinovsky
author_facet A. A. Malinovsky
author_sort A. A. Malinovsky
title Abuse of the Rights of a Taxpayer: Comparative Law Aspect
title_short Abuse of the Rights of a Taxpayer: Comparative Law Aspect
title_full Abuse of the Rights of a Taxpayer: Comparative Law Aspect
title_fullStr Abuse of the Rights of a Taxpayer: Comparative Law Aspect
title_full_unstemmed Abuse of the Rights of a Taxpayer: Comparative Law Aspect
title_sort abuse of the rights of a taxpayer: comparative law aspect
publisher MGIMO University Press
publishDate 2013
url https://doaj.org/article/f3b6957a366f4d3badea1dce8ffc84c5
work_keys_str_mv AT aamalinovsky abuseoftherightsofataxpayercomparativelawaspect
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