Тип публикации: статья из журнала
Год издания: 2020
Идентификатор DOI: 10.29013/EJLPS-20-2-21-26
Ключевые слова: tax compliance, the principle of equality of taxation
Аннотация: This research focuses on the principle of equality of taxation. We surveyed the Tax Code of the Russian Federation and litigation practices in correspondence with the current legislation of the Russian Federation. The results obtained show that the principle of equality in taxation is not achievable.
Журнал: European Journal of Law and Political Sciences
Выпуск журнала: № 2
Номера страниц: 21-26
ISSN журнала: 23105712
Место издания: Вена
Издатель: Premier publishing s.r.o.