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Taxes and Taxation
Reference:

Demin, A. V On the Question of Certainty of Taxation in the System of Tax Law Principles in Russia

Abstract: The article deals with the principle of certainty of the taxation, including the requirements of accuracy and clarity of tax rules, a reasonable balance of abstract and concrete, lack of the gaps in the tax law, logical and systematic consistency, etc.


Keywords:

tax, principle, certainty, taxation, tax law


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