TAX BENEFIT: FINDING A BALANCE BETWEEN PUBLIC AND PRIVATE INTERESTS
نویسندگان
چکیده
Статья посвящена проблеме достижения баланса публичных и частных интересов в сфере налогообложения условиях цифровизации применения риск-ориентированного подхода; автором анализируется причинно-следственная связь злоупотребления субъективными гражданскими правами с ненадлежащим исполнением конституционной налоговой обязанности; обосновывается необходимость изменения налогового законодательства учетом администрирования вносится предложение о создании новой судебной концепции целях пресечения злоупотреблений сфере. The article is devoted to the problem of achieving balance between public and private interests in sphere taxation context digitization application risk-based approach; author analyses causal relationship abuse subjective civil rights constitutional improper performance tax obligations; necessity changes laws, taking into account digitalization administration proposal made create a new judicial concept order prevent abuses sphere.
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ژورنال
عنوان ژورنال: Vestnik Tverskogo gosudarstvennogo universiteta
سال: 2021
ISSN: ['1995-0152']
DOI: https://doi.org/10.26456/vtpravo/2021.1.084