Legal Nature of Tax Responsibility

Student: Aldatova Zarina

Supervisor: Aleksandr A. Yalbulganov

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2018

As the title implies the paper is devoted to the problem of legal Nature of Tax Responsibility. The author answer the questions that contain debatable approaches about a parity of tax responsibility with administrative and financial responsibility. The scientific judgments proving the financial-legal nature of tax responsibility are analyzed, the conclusion about the administrative nature of institute of tax responsibility is reasoned.

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