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Taxes and Taxation
Reference:

Fisher, O. V., Chankseliani, L. G. Tax Uncertainty as a Condition of Taxpayer’s Activity in Russia

Abstract: Taxpayer’s activity is interfaced to occurrence tax risk, owing to presence of tax uncertainty. The author studies the terms «tax activity of the taxpayer», «tax uncertainty», its origin and types.

Keywords:

tax uncertainty, variety of tax uncertainty, the tax risk

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