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Taxes and Taxation
Reference:

Popova, S.S. Use of terms “property” and “property rights” for the purpose of taxation

Abstract: For the purpose of unified and non-contradicting legal regulation of terminology in civil law and tax law, there’s need for harmonization. Differences in understanding of the term property in tax and civil legislation may lead to abuse of right (lowering of taxable base), and the collisions, which may be overcame by application of due norms, understanding of their place and value in the legal system. For the purpose of unification of understanding of the term “property” and “property right” in tax and civil law, the author offers not to exclude “property rights” from the term “property” for the taxing purposes. Keywords: tax, property, rights, Code, legislation, law, court, arbitration.


Keywords:

nalog, imushchestvo, prava, kodeks, zakon, sud, arbitrazh


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