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Academic Journal
RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY»
Elena S. Tcepilova
Статистика и экономика, Vol 0, Iss 3, Pp 101-105 (2016)
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| Title | RESEARCH OF ESSENCE, ECONOMIC AND LEGAL NATURE OF THE DEFINITION «TAX LIABILITY» |
|---|---|
| Authors | Elena S. Tcepilova |
| Publication Year |
2016
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| Source |
Статистика и экономика, Vol 0, Iss 3, Pp 101-105 (2016)
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| 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.
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| Document Type |
article
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| Language |
Russian
|
| Publisher Information |
Plekhanov Russian University of Economics, 2016.
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| Subject Terms | |
