Fiction of the Subjective Imputation of Guilt of Organizations in Tax Violations
This paper discusses the problems in law enforcement has mainly one of the presumptions of tax law - the presumption of innocence of the taxpayer (tax agent).The author analyzes the reasons for non-compliance with law enforcers verbally embodied in the Tax Code, the principle of the subjective imput...
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| Format: | Article |
| Language: | Russian |
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Omsk Law Academy
2011-03-01
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| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/1066 |