Sorry, this article is only available in Русский.
 |
 |
THE PROBLEM OF AMBIGUOUS READING TAX CODE ARTICLES
Pasko Yuliya Vladimirovna1, Zhabyko Lyudmila Liverevna2
1Far Eastern Federal University, 3rd year student
2Far Eastern Federal University, PhD, Associate Professor of "Finance and Credit" School of Economics and Management
1Far Eastern Federal University, 3rd year student
2Far Eastern Federal University, PhD, Associate Professor of "Finance and Credit" School of Economics and Management
Abstract
In this work we consider the problem of ambiguous reading articles in the Tax Code of the Russian Federation. A specific example shows how this kind of mistakes in normative base may mislead taxpayers. Author proposed a solution to solve the problem, shown as an example of an article that can be read in two ways.
Keywords: ambiguous interpretation, legal equality, taxes, the right to exemption from VAT tax
Article reference:
The problem of ambiguous reading Tax Code articles // Economics and innovations management. 2014. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/04/4998
View this article in Russian
© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.
Contact author (comments/reviews)
Write comment
You must authorise to write a comment.
Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться: