Author dc.contributor.author | Igor Dementev | hu_HU |
Availability Date dc.date.accessioned | 2023-03-14T13:02:49Z | |
Availability Date dc.date.available | 2023-03-14T13:02:49Z | |
Release dc.date.issued | 2019 | hu_HU |
uri dc.identifier.uri | http://hdl.handle.net/20.500.12944/20218 | |
Abstract dc.description.abstract | The article is devoted to the theoretical description of the interpretation of the norms of the tax law and the definition of the legal status of written explanations of the tax legislation, their place in the mechanism of legal tax regulation. The purpose of the article is to confirm or refute the following hypothesis: written explanations of the tax legislation – an act of official interpretation of the norms of the tax law and mandatory for subjects of tax law enforcement. Methods: the methodological basis of the study was a set of methods of scientific knowledge. General scientific (dialectics, analysis and synthesis, abstraction and concretisation) and private scientific methods of research (formal-legal, comparative-legal, technical-legal) were used. To obtain new knowledge, the author also used the systemic and instrumental approach, empirical methods of description, comparison; methods of analogy, abstraction and the structural- functional method. | hu_HU |
Language dc.language | en | hu_HU |
Contact information dc.relation.ispartof | http://hdl.handle.net/20.500.12944/14704 | hu_HU |
Keywords dc.subject | written explanations | hu_HU |
Keywords dc.subject | interpretation of tax law | hu_HU |
Keywords dc.subject | tax law enforcement | hu_HU |
Keywords dc.subject | law procedure | hu_HU |
Title dc.title | Written Explanations of the Russian Tax Law | en |
Type dc.type | tanulmány | hu_HU |
Version dc.description.version | kiadói | hu_HU |
dc.rights.accessRights | nyílt hozzáférésű | hu_HU |
Doi ID dc.identifier.doi | 10.36250/00749.14 | hu_HU |
Discipline Discipline + dc.subject.discipline | Társadalomtudományok | hu_HU |
dc.subject.sciencebranch | Társadalomtudományok/Állam- és jogtudományok | hu_HU |
Scope dc.format.page | 145-154 | hu_HU |
dc.identifier.bookTitle | European Financial Law in Times of Crisis of the European Union | hu_HU |