ПРАВА ОБВЕЗНИКА У ПОРЕСКОМ СИСТЕМУ
TAX-PAYERS’ RIGHTS IN A TAX SYSTEM

Summary/Abstract: The present-day tax authorities have increasingly come to acknowledge the importance of recognizing and guaranteeing tax-payers' rights. It has been a widely accepted standpoint that correct taxation relations will greatly contribute to more efficient tax payment. In this paper, the author has provided an account of tax-payers1 taxation rights in developed tax systems, as well as an overview of taxation rights in our country, including the necessary measures to put these rights into effect.

• Details
• Contents