Formation of Legal Doctrines in Russian Tax Law

Student: Lysenko Egor

Supervisor: Elena Ryabova

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2017

This paper is about court doctrine’s development in Russian tax law. Russian and foreign court practice was analyzed. As a result of the present study court doctrine’s role in a tax regulation system were clarified and holistic picture of tax doctrine system was restored. Problems of tax doctrine’s regulation were analyzed and possible solutions were offered.

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