|
Library
|
Your profile |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.|
Taxes and Taxation
Reference:
Sbezhnev, A. A. (2009). Some Legal Aspects of Origin of Law on Personal Income Tax Deductions. Taxes and Taxation, 10. https://en.nbpublish.com/library_read_article.php?id=57035
Sbezhnev, A. A. Some Legal Aspects of Origin of Law on Personal Income Tax DeductionsAbstract: Some Legal Aspects of Origin of Law on Personal Income Tax Deductions.. 71 The right for tax deductions is conditioned by a number of both objective and subjective reasons. The author of the article concluded that the right for tax deductions appears when a taxpayer acquires his tax responsibility. At the very moment when taxable activities and assets are being formed, a taxpayer acquires both the tax responsibility and the right to lower his responsibility through tax deductions. Keywords: tax, personal income tax, citizen, Codex, extract, right, responsibility, benefit, privilege.
This article is unavailable for unregistered users.
Click to login or register
|
© 1998 – 2025 Nota Bene. Publishing Technologies. NB-Media Ltd.
Eng
