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Administrative and municipal law
Reference:

Scherbakova, L. V. On the Discussion of Mandatory Conception of Tax Relations in the Modern National Doctrine

Abstract: The article is devoted to the problem of adequacy of using a private law construct of obligations in public law. In particular, the author analyzes the mandatory conception of tax relations.


Keywords:

public law, responsibility, responsibility to pay taxes, mandatory conception, relative legal relation, general legal relation, property nature, urgency, optimality.


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