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Taxes and Taxation
Reference:

Artemyeva, Yu. A. Features of Legal Status of Taxpayers

Abstract: The problems aspects of legal status of taxpayers in Russian Federation are probed. The concept of taxpayer is specifi ed, classifi cation of taxpayers depending on their legal status is grounded. The ways of perfection of legislation, regulating legal status of taxpayers are offered.

Keywords:

taxpayer, legal status, classifi cation of taxpayers, taxation, civil and tax legislation

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