REGULATORY AND PROTECTIVE RULES IN THE TAX LAW: PROBLEMATIC ISSUES OF RELATIONS AND COOPERATION

A.V. Dyomin

Siberian Federal University. 79, Svobodny st., Krasnoyarsk, 660041

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The article is dedicated to the analysis the regulatory and protective rules in the law, including the concept, structural and content features, relationship and interaction in the system of taxation.

Keywords: tax law; regulatory rule; protective rule; hypothesis; disposition; sanction

 

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The Perm State University
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ISSN 1995-4190 ISSN (eng.) 2618-8104
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DOI 10.17072/1995-4190
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