On the tendencies of the usage of contract (private law) constructions in fiscal (public) law

被引：0

作者：

Mashtakov, K. M.

机构：

来源：

LEGAL SCIENCE AND PRACTICE-BULLETIN OF NIZHNIY NOVGOROD ACADEMY OF THE MINISTRY IF THE INTERIOR OF RUSSIA | 2013年 / 21卷 / 01期

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D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The characteristics of the treaties used in the tax relations is presented in the article. The development of the availability in the tax law as the reflection of the common trend of private law basises expansion in the legal system is analyzed. The proposals aimed at the development of availability in tax law are formulated.

引用

页码：134 / 136

页数：3

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