Issue 3 (9) 2010

ABUSE OF RIGHTS ADMITTED BY RATING AUTHORITIES AND ABUSE OF RIGHTS ADMITTED BY TAXPAYERS IN PUBLIC LAW

ABUSE OF RIGHTS ADMITTED BY RATING AUTHORITIES AND ABUSE OF RIGHTS ADMITTED BY TAXPAYERS IN PUBLIC LAW

P.V. Suntseva

Perm State University. 15, Bukirev st., Perm, 614990
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The issue is about the problem of abuses of rating authorities' and taxpayers' rights in public relations of taxation. There are explanations and deep analysis of two defini-tions: abuses of public subject's (rating authorities') rights and abuses of private subject's (taxpayers') rights. Also the author proposes some ways out from the problem of rights abusing in tax relations.
Keywords: abuse of right; taxpayer; rating authority; public subject; private subject


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