Regulatory function of tax and regulatory function of tax law: relation between these concepts


	Taxes and Taxation Reference: Gurkin, A. S. Regulatory function of tax and regulatory function of tax law: relation between these concepts // Taxes and Taxation. 2011. № 5. URL: https://en.nbpublish.com/library_read_article.php?id=58338 Gurkin, A. S. Regulatory function of tax and regulatory function of tax law: relation between these concepts Abstract: The article is devoted to the study of regulatory function of tax and tax law as well as relations between these two categories. The article both views the conceptual framework of the topic and gives demonstrative examples of manifestation of regulatory function of tax and regulatory function of tax law. Keywords: tax, regulatory, function, norm, levy, economy, tool, right, influence, law. This article is unavailable for unregistered users. Click to login or register References 1. Abramov A.I. Problemy realizatsii regulyativnoi funktsii prava: diss. kand. yurid. nauk. Samara, 2005. 2. Alekseev S.S. Obshchaya teoriya prava. M., T I. 1981. 3. Bol'shaya sovetskaya entsiklopediya. M., T.28. 1978. 4. Bol'shoi ekonomicheskii slovar' / Pod obshchei redaktsiei A.N. Azriliyana. M., 1994. 5. Bol'shaya ekonomicheskaya entsiklopediya. M., 2007. 6. Vereshchagin S.G. Politika nalogov v SSSR v period s 1917 po 1941 g. // Pravo i politika. 2007. №7. 7. Vinnitskii D.V. Rossiiskoe nalogovoe pravo. Problemy teorii i praktiki. Spb., 2003. 8. Kozyrin A.N. Nalogovoe pravo zarubezhnykh stran. Voprosy teorii i praktiki. M., 1993. 9. Komarov S.A. Obshchaya teoriya prava. M., 1996. 10. Moiseev V.N. Sbor kak kategoriya finansovogo prava: diss. kand. yurid. nauk. Moskva, 2008. 11. Nalogovoe pravo Rossii / Otv. red. Yu.A. Krokhina. M., 2003. 12. Nalogovoe pravo: uchebnik / Pod red. S.G. Pepelyaeva. M., 2004. 13. Ozerov I.Kh. Osnovy finansovoi nauki. Vyp. 1-2. M., 1911. 14. Rad'ko T.N. Teoriya gosudarstva i prava: uchebnik. M., 2010. 15. Smit A. Issledovanie o prirode i prichine bogatstva narodov. M., T.2. 1935. 16. Teoriya gosudarstva i prava: uchebnik / Pod red. V.K. Babaeva. M., 1999. 17. Fokin V.M. Nalogovo-pravovye metody regulirovaniya oborota alkogol'noi produktsii v Rossiiskoi Federatsii: diss. kand. yurid. nauk. M., 2001. 18. Kharisov I.F. Pravovaya priroda nalogovykh i tamozhennykh platezhei // Nalogi. 2009. №4. 19. Tsypkin S.D. Dokhody gosudarstvennogo byudzheta SSSR. Pravovye voprosy. M., 1973. 20. Chursina I.A. Nalogooblozhenie: istoriya i sovremennost' // Nalogi. – 2008. – №3 21. Yuridicheskaya entsiklopediya. / Pod red. M.Yu. Tikhomirova. M., 2002. 22. Yutkina T.F. Nalogi i nalogooblozhenie: uchebnik. M., 2003. 23. Yanzhul I.I. Osnovnye nachala finansovoi nauki. Uchenie o gosudarstvennykh dokhodakh. Spb., 1898

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Gurkin, A. S. Regulatory function of tax and regulatory function of tax law: relation between these concepts