Contents

TAX SYSTEMS OF THE FOREIGN STATES
Sukhanova, E. V. — Structure of Tax Space in Portugal
LEGAL REGULATION OF TAX RELATIONS
Akopodjanova, M. O. — On Determination of Signs of Mutual Dependence of Parties to the Contract when Courts Review the Tax Crimes

Contents details

TAX SYSTEMS OF THE FOREIGN STATES

Reference:

Sukhanova, E. V. Structure of Tax Space in Portugal // Taxes and Taxation. 2011. № 4. URL: https://en.nbpublish.com/library_read_article.php?id=58242

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Abstract: The author analyzes peculiarities of organization of tax space in Portugal from the point of view of tax principles developed by the Portugal tax doctrine. She successively views the ways of interaction between the national tax system and tax subsystems of autonomous regions and autarchies.

Keywords: tax, Portugal, autarchy, Madeira, law, autonomy, region, principle, budget, benefits.

LEGAL REGULATION OF TAX RELATIONS

Reference:

Akopodjanova, M. O. On Determination of Signs of Mutual Dependence of Parties to the Contract when Courts Review the Tax Crimes // Taxes and Taxation. 2011. № 4. URL: https://en.nbpublish.com/library_read_article.php?id=58243

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

About authors

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Abstract: As the analysis of the court and arbitration court practice shows, one of the most widespread tax crimes is tax evasion is committed through false civil transactions between interdependent persons. This is the issue the article is devoted to.

Keywords: tax, mutual dependence, contracts, control, pricing, crime, participants, levies, the Code, court.