Abuse of the Rights of a Taxpayer: Comparative Law Aspect
The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice.
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| Format: | Article |
| Language: | English |
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MGIMO University Press
2013-04-01
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| Series: | Vestnik MGIMO-Universiteta |
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| Online Access: | https://www.vestnik.mgimo.ru/jour/article/view/1447 |
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| _version_ | 1832579592642101248 |
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| author | A. A. Malinovsky |
| author_facet | A. A. Malinovsky |
| author_sort | A. A. Malinovsky |
| collection | DOAJ |
| description | The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice. |
| format | Article |
| id | doaj-art-f3b6957a366f4d3badea1dce8ffc84c5 |
| institution | Kabale University |
| issn | 2071-8160 2541-9099 |
| language | English |
| publishDate | 2013-04-01 |
| publisher | MGIMO University Press |
| record_format | Article |
| series | Vestnik MGIMO-Universiteta |
| spelling | doaj-art-f3b6957a366f4d3badea1dce8ffc84c52025-01-30T12:16:06ZengMGIMO University PressVestnik MGIMO-Universiteta2071-81602541-90992013-04-0102(29)15616210.24833/2071-8160-2013-2-29-156-1621158Abuse of the Rights of a Taxpayer: Comparative Law AspectA. A. Malinovsky0Московский государственный институт международных отношений (университет) МИД России. Россия, 119454, Москва, пр. Вернадского, 76.The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice.https://www.vestnik.mgimo.ru/jour/article/view/1447rights of a taxpayermisuse of the rightgood faith taxpayeravoidance of lawtax evasion |
| spellingShingle | A. A. Malinovsky Abuse of the Rights of a Taxpayer: Comparative Law Aspect Vestnik MGIMO-Universiteta rights of a taxpayer misuse of the right good faith taxpayer avoidance of law tax evasion |
| title | Abuse of the Rights of a Taxpayer: Comparative Law Aspect |
| title_full | Abuse of the Rights of a Taxpayer: Comparative Law Aspect |
| title_fullStr | Abuse of the Rights of a Taxpayer: Comparative Law Aspect |
| title_full_unstemmed | Abuse of the Rights of a Taxpayer: Comparative Law Aspect |
| title_short | Abuse of the Rights of a Taxpayer: Comparative Law Aspect |
| title_sort | abuse of the rights of a taxpayer comparative law aspect |
| topic | rights of a taxpayer misuse of the right good faith taxpayer avoidance of law tax evasion |
| url | https://www.vestnik.mgimo.ru/jour/article/view/1447 |
| work_keys_str_mv | AT aamalinovsky abuseoftherightsofataxpayercomparativelawaspect |