The economic basis of a tax: the concept and the principle

The subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies which is set out in article 3(3) of the Russian...

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Bibliographic Details
Main Author: V. M. Zaripov
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2024-03-01
Series:Правоприменение
Subjects:
Online Access:https://enforcement.omsu.ru/jour/article/view/884
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