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Administrative and municipal law
Reference:
Sarkisov, A. K.
Term ‘Taxpayer – Individual Person’ in Russian and European Law
// Administrative and municipal law.
2009. ¹ 11.
URL: https://en.nbpublish.com/library_read_article.php?id=56956
Sarkisov, A. K. Term ‘Taxpayer – Individual Person’ in Russian and European LawAbstract: the article contains an analysis of the term ‘taxpayer- individual person’ in Russian and European law, considers taxpayers’ rights and responsibilities arising in legal tax relationships and describes variants of classification of taxpayers’ rights and responsibilities Keywords: taxpayer, levy payer, tax resident, individual person, individual, participant of a legal tax relationship, taxpayer’s rights and responsibilities, tax authorities, classification of taxpayer’s rights and responsibilities
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