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Taxes and Taxation
Reference:
Kuznetsov, V. P.
On Ostensibility of the Provisions of the Extract from the Second Clause of Law 22 of the Tax Code of the Russian Federation
// Taxes and Taxation.
2010. № 1.
URL: https://en.nbpublish.com/library_read_article.php?id=57096
Kuznetsov, V. P. On Ostensibility of the Provisions of the Extract from the Second Clause of Law 22 of the Tax Code of the Russian FederationAbstract: The article is aimed at showing ostensibility of the statement from the Second Clause of Law 22 of the Tax Code of the Russian Federation. By tacit agreement, the government supports juridical inequality between taxpayers and tax officials which violates the principle of justice in law. According to the author, such a gap between participants of tax process (in favor of tax administration) requires the existing legislation to be reviewed. Keywords: tax, the Code, responsibility, principle, administration, Federal Tax Service, justice, rights, norm.
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