Subordinate Legislation in the Legal Regulation of the Russian Federation Taxation
Keywords:
foreign organisations, lawmaking, tax code, tax legislation, cases
Abstract
This article deals with the status and place of subordinate legislation in the legal regulation of the Russian Federation taxation and legal characteristics of the main types of subordinate regulatory and non-regulatory acts. The article also considers particular issues of legal execution of official interpretation of the tax legislation. The established administrative practice and case law on the issues of lawmaking are also given in this article.
Published
2010-01-23
How to Cite
Schakhmametyev A. (2010). Subordinate Legislation in the Legal Regulation of the Russian Federation Taxation. Law Journal of the Higher School of Economics, (1), 21-34. Retrieved from https://law-journal.hse.ru/article/view/20654
Section
Russian law: conditions, perspectives, commentaries