Genesis of tax relations in Russia: historical consitstency and national peculiarities of legal regulation

被引：0
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作者：
Repin, I. A.
机构：
来源：
LEGAL SCIENCE AND PRACTICE-BULLETIN OF NIZHNIY NOVGOROD ACADEMY OF THE MINISTRY IF THE INTERIOR OF RUSSIA | 2012年 / 19卷 / 03期
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中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
The article is devoted to a problem of legal regulation of tax relations in Russia. The questions connected with historical regularities and national features of occurrence and the subsequent development of the state influence on public relations in tax sphere by means of legal norms are revealed in it. The analysis of standard legal certificates of the Old Russian state which separate norms have laid the foundation for an order of an establishment, introduction and collection of taxes in Russia is presented in the article.
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页码：144 / 147
页数：4
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