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Taxes and Taxation
Reference:
Demin, A. V. (2012). On the Question about the Correlation
between Tax Rules and Tax Relations. Taxes and Taxation, 9, 8–14. https://en.nbpublish.com/library_read_article.php?id=61972
Demin, A. V. On the Question about the Correlation between Tax Rules and Tax RelationsAbstract: The author of the article analyzes the role and place of tax rules in the system of tax regulation and their correlation with tax relations. Thus, the rule is viewed as a mandatory prerequisite and a basis for tax relations and tax relations are viewed as the result of application of a tax rule. At the end of the article the author concludes that tax rules include both subjective and objective components. Keywords: taxes and taxation, tax, rule (standard), legal relations, taxation, levy, source, model, fact, due.
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