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Taxes and Taxation
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Kolosov, B. V., Bogdanov, M. L. (2012). Establishments as Legal Subjects in Modern Tax Relations. Taxes and Taxation, 3, 15–20. https://en.nbpublish.com/library_read_article.php?id=59252
Kolosov, B. V., Bogdanov, M. L. Establishments as Legal Subjects in Modern Tax RelationsAbstract: Questions of the taxation of establishments of new type are investigated: state, budgetary, independent. Infl uence of the environment of legal uncertainty on system of the taxation of establishments is shown. Rather legal analysis of norms of the tax right regulating the taxation of establishments of new type is resulted. Ways of elimination of blanks to tax laws are offered. Necessity of working out and introduction for practice of application of norms of tax laws organizational-legal mechanism the taxation of establishments is declared. Keywords: taxes and the taxation, establishments of new type, state establishments, budgetary establishments, independent establishments, tax establishments, nalogovo-legal status of establishments of new type, a taxation problem, an organizational legal mechanism of the taxation, the recommendation about elimination of a situation of legal uncertainty.
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