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I.Ye.Makhrov TAX-PAYMENT EXECUTION: LEGISLATION IMPROVEMENT PROBLEMS This article analyses legality condition in the sphere of taxation relations, where one of the main problems is taxpayers' avoiding their tax-payment duties which has become very common nowadays. The article points out certain gaps in tax collection legislation and legal mechanism of tax levy; it offers some ways of developing legislative amenability measures for non-payment of taxes, of improving tax and organs cooperation.
About this article
Author: Mahrov I.E.
Year: 2000
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Editor-in-chief |
Sergey Aleksandrovich
MIROSHNIKOV |
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