Home  Journals  Finance and Credit  41(617) - 2014 November

Responding the criticism of T.R. Valinurov on the article of "Defining tax: tax as debt relationship" by V.M. Pischulov

Available online: 3 November 2014

Subject Heading: SCHOLARLY DISPUTE

JEL Classification: 

Pages: 57-61

This paper continues the polemics proposed by the opponent. It considers the critical remarks contained in the article titled as "The criticism of V.M. Pishchulov's article of "Defining tax: tax as debt relationship" by T.R. Valinurov. The present paper provides answers and explanations of the observations and assertions of the opponent.

Keywords: tax, debt relationship, definition, economic concept, relations, subject, tax liability, tax asset

References:

1. Valinurov T.R. Kritika stat'i V.M. Pishchulova “Opredelenie naloga – nalog kak dolgovoe otnoshenie” [The criticism of V.M. Pishchulov’s article of “Defining tax: tax as debt relationship]. Finansy i kredit – Finance and credit, 2013, no. 47, pp. 22–24.
2. Tax Code of the Russian Federation (Part 1) of July 31, 1998 № 146-FZ. (as amended on April 02, 2014 № 52 FZ) (In Russ.)
3. Pishchulov V.M. Opredelenie naloga – nalog kak dolgovoe otnoshenie [Defining tax: tax as debt relationship]. Finansy i kredit – Finance and credit, 2011, no. 41, pp. 2–10.
4. Smith A. Issledovanie o prirode i prichinakh bogatstva narodov [An Inquiry into the Nature and Causes of the Wealth of Nations]. Moscow, Izdatel'stvo sotsial'no-ekonomicheskoi literatury Publ., 1962, 680 p.

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