Email this article Legal Facts and Compositions in Tax Law: Concept and Classification
- Authors: Krasyukov A.V.1
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Affiliations:
- Voronezh State Univercity
- Issue: Vol 10, No 4 (2023)
- Pages: 57-63
- Section: Public law
- URL: https://journals.rcsi.science/2410-7522/article/view/250044
- DOI: https://doi.org/10.17816/RJLS607403
- ID: 250044
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Abstract
The article examines the understanding of legal facts in the theory of law, particularly focusing on the theory of tax law. The author analyzes relevant approaches to understanding legal facts in legal doctrine and concludes that they are applicable in tax and legal regulation. The author investigates legal facts within the framework of their traditional division into law-generating, law-changing, and law-terminating. The author identifies specific types of law-generating legal facts in tax law while analyzing the role of law enforcement acts of tax authorities. The article also explores law-altering and law-terminating legal facts.
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##article.viewOnOriginalSite##About the authors
Andrey V. Krasyukov
Voronezh State Univercity
Author for correspondence.
Email: kav@law.vsu.ru
ORCID iD: 0000-0001-9972-4380
doctor of law, professor
Russian Federation, VoronezhReferences
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