TY  - JOUR
TI  - Subordinate Legislation in the Legal Regulation of the Russian Federation Taxation
T2  - 
IS  - 
KW  - foreign organisations
KW  - lawmaking
KW  - tax code
KW  - tax legislation
KW  - cases
AB  - 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.
AU  - Alexey Schakhmametyev
UR  - https://law-journal.hse.ru/en/2010--1/26841370.html
PY  - 2010
SP  - 21-34
VL  -