'Tax Uncertainty as a Condition of Taxpayers Activity in Russia' Taxes and Taxation nbpublish.com
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Fisher, O. V., Chankseliani, L. G. Tax Uncertainty as a Condition of Taxpayers Activity in Russia

Published in journal "Taxes and Taxation", 2012-4 in rubric "LAW-MAKING PROCESS IN THE SPHERE OF TAXATION", pages 67-73.

Resume: Taxpayers activity is interfaced to occurrence tax risk, owing to presence of tax uncertainty. The author studies the terms tax activity of the taxpayer, tax uncertainty, its origin and types.

Keywords: tax uncertainty, variety of tax uncertainty, the tax risk

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