TAX LAW
Pokachalova A.
The question of relationships of the form
and sources of the Russian taxation law
Problem in the relationships of the form and sources of the taxation law is a genuine
problem. It is important to recognize the difference between the forms and the sources of
the law during preparation for the case in judicial process, because court can make a decision
only based on the sources of law. Practicing attorney must have expertise with sources
of law due to the specifics of the certain divisions and particularly financial and its own
branch- the taxation law.
In the proposed article, author separates the categories form of the law and source of the
law and distinguishes the system of the form of taxation law of The Russian Federation, and
also characterizes the sources and actions of the existing taxation law.
Papihina V.S.
To a question on the detached divisions of legal persons
The offered article considers questions of definition of concept of such category of subjects
of the fiscal law, as legal persons. Cases in point are actual also in connection with that, that
despite of the theoretical and practical importance, the basic concepts used НК the Russian
Federation, the last time in works of the majority of authors practically are not considered. On
the basis of the analysis of practice and the theory modification in the Tax code of the Russian
Federation, on questions of regulation of a legal status of the indicated subjects is offered. And
also the author offers the vision of a considered problem.