Patrikeeva, T. A. Calculation of Periods of Time in Tax Legislation

Abstract: Calculation of periods of time is the most important guarantee of a proper realization of rights and responsibilities of participants in tax relationships. However, there are still contradictions and gaps in the questions of calculation of periods of time in the existing tax legislation which often leads to violations of rights of taxpayers. The author of the article studied the mentioned problems and commented certain provisions of the existing legislation regulating the procedure of calculation of periods of time in tax relationships.

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