电邮这篇文章 The Concept of Legal Facts-Events in Tax Law and Their Role in Tax and Legal Regulation
- 作者: Irina I.1
-
隶属关系:
- Voronezh State University
- 期: 卷 10, 编号 3 (2023)
- 页面: 69-74
- 栏目: Public law
- URL: https://journals.rcsi.science/2410-7522/article/view/253469
- DOI: https://doi.org/10.17816/RJLS516479
- ID: 253469
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详细
Legal facts (events) are relatively infrequent occurrences in tax law. The influence of legal facts (events) on the dynamics of the tax-legal relationship is debatable. Thus, the fragmentation of the study of legal events considering the so-called volitional classification of legal facts is noted. In this article, we analyze the position of events in the area of the legal facts of tax law and characterize its importance and value.
作者简介
Irina Irina
Voronezh State University
编辑信件的主要联系方式.
Email: irina-saprykina@rambler.ru
ORCID iD: 0009-0005-1364-2971
PhD in law science, associate professor
俄罗斯联邦, 1, University Square, 394018 Voronezh参考
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