@ARTICLE{26583261_26841370_2010, author = {Alexey Schakhmametyev}, keywords = {, foreign organisations, lawmaking, tax code, tax legislationcases}, title = {Subordinate Legislation in the Legal Regulation of the Russian Federation Taxation}, journal = {}, year = {2010}, number = {1}, pages = {21-34}, url = {https://law-journal.hse.ru/en/2010--1/26841370.html}, publisher = {}, 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.}, annote = {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.} }