Home  Journals  Finance and Credit  47(575) - 2013 December

Criticism of the V. M. Pischulov's article "Determination of tax - as debt ratio"

Available online: 30 December 2013

Subject Heading: Taxation

JEL Classification: 

The article is an element of scientific discussion and justification of an incorrectness of the conclusions drawn by V. M. Pishchulov in the article "Tax Definition - tax as the debt relation". Described proofs are consolidated to discrepancy to the Russian legislation, economic and jurisprudence. Also it is indicated discrepancy of the analyzed article.

Keywords: taxes, taxation, tax relations, definition of tax, critique

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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