TAX SYSTEMS OF THE FOREIGN STATES
Reference:
Sukhanova, E. V. (2011). Structure of Tax Space in Portugal . Taxes and Taxation, 4. https://en.nbpublish.com/library_read_article.php?id=58242
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. (2011). On Determination
of Signs of Mutual Dependence of Parties to the Contract when Courts Review the Tax Crimes. Taxes and Taxation, 4. https://en.nbpublish.com/library_read_article.php?id=58243
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.
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