
	Law and Politics Reference: Artemieva Y.A. Legal regulation of representation in the sphere of taxation. // Law and Politics. 2012. № 3. P. 453-458. URL: https://en.nbpublish.com/library_read_article.php?id=51708 Artemieva Y.A. Legal regulation of representation in the sphere of taxation. Abstract: The article is devoted to the peculiarities of the representation in the tax disputes, which include specifi c features of the subjects – tax payer, tax body and representative. The author establishes that a tax representation is based on power and compliance, and is supported by imperative methods, unlike representation in civil law cases, which are permissive. Keywords: tax representation, tax disputes, imperative method, tax payer, tax method. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Dorozhenko, M. Yu. Grazhdansko-pravovoe regulirovanie predstavitel'stva:: avtoreferat dis…. kandidata 2. yuridicheskikh nauk: 12.00.03 / M.Yu.Dorozhenko. - Moskva, 2007.- 26 s. 3. Burlakov S.A. Pravovoe regulirovanie predstavitel'stva: avtoreferat dis…. kandidata yuridicheskikh nauk: 4. 12.00.03 / Burlakov Sergey Alekseevich. - Moskva, 2010.- 23 s. 5. Sannikova L.V. Dogovory o predstavitel'stve // Zhurnal rossiyskogo prava. – 2004. - №4. – s.57. 6. Pantelishina O.V. Pravovoe regulirovanie otnosheniy predstavitel'stva v grazhdanskom prave: dissertatsiya… 7. kandidata yuridicheskikh nauk: 12.00.03 Rostov n/D, 2007 198 s. RGB OD, 61:07-12/1236 8. Artem'eva Yu.A. O yuridicheskoy otvetstvennosti nalogovykh organov // Voprosy rossiyskogo i mezhdunarodnogo 9. prava. – 2012.– №1.-S. 60-65. 10. Bryzgalin A.V. O funktsiyakh nalogooblozheniya i regulyativnom znachenii nalogov v ekonomike. // Nalogi. – 2009. 11. - №1. - S.16-22. 12. Cherednichenko E., Tsyganok Yu. Kak mogut nakazat' nalogovogo agenta za narushenie Zakona o naloge s dokhodov 13. // Bukhgalterskaya nedelya. – 2004.– №10. – S. 12. 14. Zalesskiy A.B. Printsipy nalogooblozheniya predpriyatiy i ekonomicheskie posledstviya ikh primeneniya. // 15. Ekonomicheskie i matematicheskie metody, 2009, №1. - S.39-55. 16. Kozlov D.A. Raschet nalogov v operativnoy deyatel'nosti predpriyatiya. // Finansovyy menedzhment, 2010, №1. 17. - S.28-34. 18. Fokin, V. M. Nalogovoe regulirovanie [Tekst]: ucheb. posobie / V. M. Fokin; pod red. S. G. Pepelyaeva. - M.: 19. Ustav, 2004. -297 s. 20. Fursov, D. A. Podgotovka dela k sudebnomu razbiratel'stvu. Nalogi: posobie dlya sudey arbitrazhnykh sudov 21. [Tekst] / D. A. Fursov. - M.: INFRA-M, 1997. - 448 s. 22. Karbushev G.I. Sovershenstvovanie nalogovoy sistemy Rossii. // EKO, 2010, №2. - S.24-31. 23. Grazhdanskiy kodeks RF: FZ ot 30.11.94g. №51-FZ. // Sobr. zakonodatel'stva RF. - 1994.

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Artemieva Y.A. Legal regulation of representation in the sphere of taxation.