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Taxes and Taxation
Reference:
Demin, A. V.
Legal Procedures of Tax Law: Conception and Peculiarities
// Taxes and Taxation.
2010. ¹ 11.
URL: https://en.nbpublish.com/library_read_article.php?id=57791
Demin, A. V. Legal Procedures of Tax Law: Conception and PeculiaritiesAbstract: The article analyzes the conception and peculiarities of legal procedures and their role in the mechanism of taxation. The author follows the procedural conception which views the terms ‘process’ and ‘procedure’ as part and whole. Keywords: tax, norms, procedure, process, sanction, material, procedural, law, conception.
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