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Law and Politics
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Artemieva Y.A. Legal regulation of representation in the sphere of taxation.

Abstract: The article is devoted to the peculiarities of the representation in the tax disputes, which include specifi c features of the subjects – tax payer, tax body and representative. The author establishes that a tax representation is based on power and compliance, and is supported by imperative methods, unlike representation in civil law cases, which are permissive.


Keywords:

tax representation, tax disputes, imperative method, tax payer, tax method.


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