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Journal of Foreign Legislation and Comparative Law
Reference:

Yegorov A.Ye. Administrative Procedure for Settling Tax Disputes in the Russian Federation and the United States of America: Comparative Law Analysis

Abstract: The article is devoted to comparative analyses of administrative procedures of tax disputes resolutions in the United States of America and the Russian Federation. By discovering peculiarities of administrative procedures in the USA and the RF and considering positive aspects of the US experience the author passes suggestions on improving current Russian legislation in this field


Keywords:

administrative procedures, tax dispute, the United States of America, the Russian Federation, taxpayer


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