电邮这篇文章 Legal Facts and Compositions in Tax Law: Concept and Classification
- 作者: Krasyukov A.1
-
隶属关系:
- Voronezh State Univercity
- 期: 卷 10, 编号 4 (2023)
- 页面: 57-63
- 栏目: 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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详细
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.
作者简介
Andrey Krasyukov
Voronezh State Univercity
编辑信件的主要联系方式.
Email: kav@law.vsu.ru
ORCID iD: 0000-0001-9972-4380
doctor of law, professor
俄罗斯联邦, Voronezh参考
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