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Title of Article

«IT MEANS SOMETHING ELSE»: ABOUT «BEAUTIFUL» NORMS OF THE TAX CODE OF THE RUSSIAN FEDERATION


Issue
1
Date
2021

Article type
scientific article
UDC
336.2:347.73
Pages
140-143
Keywords
 


Authors
Popkova Zh.G.
Privolzhskiy filial Rossiyskogo gosudarstvennogo universiteta pravosudiya; Nizhegorodskiy gosudarstvennyy universitet im. N.I. Lobachevskogo

Rodionova Yu.V.
Nizhegorodskiy gosudarstvennyy universitet im. N.I. Lobachevskogo


Abstract
The article examines examples of the norms of the Tax Code of the Russian Federation, the ambiguous formulations of which raise questions in relation to other provisions of the legislation and (or) are ambiguously perceived by judicial practice.

File (in Russian)