Tax law. Tutorial

In this training manual devoted to the general part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with urgent development trends and novels of tax legislation, the subject analysis of the activities of the tax authorities of information systems and resources, with whose assistance is ensured by the fulfillment of the tax duty, assessing the prospects for improving tax control in general and individual forms in particular, as well as the analysis of the disputed situations of the application of tax legislation, taking into account the leading clarifications of the Federal Tax Service of Russia and judicial practice.
It is intended for students who are studying in the enlarged group of specialties "Jurisprudence", as well as to everyone who is interested in Russian tax law