UDC 33

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

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

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