TY - JOUR
TI - Russian tax legislation and standards of international law: correlation, problems of law enforcement and directions of perfection
AU - Baliuk, Nadezhda
TI - Russian tax legislation and standards of international law: correlation, problems of law enforcement and directions of perfection
AB - This article is devoted to a question of correlation of national and international tax law. An effort to cover the most widespread in Russian doctrine theoretical ideas about nature and subject of international tax law is undertaken. The author cites his own vision of mentioned theoretical problems, and also formulates reference direction, on which development of standards of international tax law is effected, defines the limits of international and Russian internal tax law and considers their correlation, problem aspects of law enforcements.
VL - 2017
IS - Issue 5 (1)/2017
PY - 2018
C1 - 2299-6834
SP - 1
EP - 7
DO - 10.4467/22996834FLR.17.001.9029
UR - https://ejournals.eu/en/journal/financial-law-review/article/russian-tax-legislation-and-standards-of-international-law-correlation-problems-of-law-enforcement-and-directions-of-perfection