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The Civil Law Influence on the Tax Law Terminology and Legal Institutions
Russian Journal of Legal Studies (Moscow), 2023The purpose of this study is to analyze civil laws influence on tax law terminology and legal institutions. The article proves that the civil and tax law interconnection is based on unified property algorithms, which serve as the basis of most legal institutions of these branches of law.
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THE TAX SYSTEM AS AN INSTITUTION OF RUSSIAN LAW. ISSUES OF TERMINOLOGY
RSUH/RGGU Bulletin. Series Economics. Management. Law, 2023The article is about the study of the concept of “tax system” in the theoretical and practical aspects in terms of its construction and functioning, the presence of the relationship of mandatory elements and their definition. The author studies the relationship between the concepts of “tax system” and “system of taxes and fees”, analyzes the main ...
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Conciliation Institute in Turkish Tax Law and Its Comparison With the Selected OECD Member Countries
2022Vergi idaresi ile vergi mükellefi arasında kaynağı vergiye dayanan anlaşmazlıklar vergi uyuşmazlığı olarak ifade edilmektedir. Ortaya çıkan bu uyuşmazlıklar, idari ve yargı aşamasında olmak üzere iki şekilde çözüme kavuşturulmaktadır. Vergi uyuşmazlıklarının idari aşamada çözüm yolları arasında en sık tercih edileni ise uzlaşma müessesesidir.
TOKER, Aysu, TEKİN, Ahmet
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Roczniki Administracji i Prawa, 2021
The process of acquiring objects by cultural institutions, as necessary for the implementation of their basic task, which is collecting collections, often takes place through the purchase of works by way of sale agreements from natural persons who are their creators.
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The process of acquiring objects by cultural institutions, as necessary for the implementation of their basic task, which is collecting collections, often takes place through the purchase of works by way of sale agreements from natural persons who are their creators.
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The Institution of Absence and Its Consequences in Tax Law
2020The conditions that terminate the status of persons in law are death and absence. There are substantial and procedural conditions for declaring somebody as absent. Strict implementation of these conditions is a must for the institution of absence to perform properly. In the case that conditions of absence are met and completed, the relevant person will
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Tax benefits as an institution of Russian tax law
Eurasian Law Journal, 2020A.V. AZARKHIN, R.V. PETROV
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