Налоговое право России
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The textbook brings to the front the essence of tax law in Russia, its position in the system of finance law, interrelations with other spheres of law and legislation as well as its role in the regulation of tax fixation, imposition and collection. Furthermore, the authors view the current legal status of taxpayers and rating authority, tax control, and responsibility for fraction of tax legislation, and peculiarities of collection of particular types of taxes in Russia.
