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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MGIMO University Press
2013
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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) |
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DOAJ |
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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 |
_version_ |
1718416435566346240 |