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К Вопросу О Классификации Субъектов Административно-Юрисдикционных Правоотношений В Налоговой Сфере

Author

Listed:
  • Лапина Марина Афанасьевна

    (Финансовый университет при Правительстве РФ)

Abstract

В статье на основе системы субъектов административно-процессуального и налого..вого права проанализированы понятие и группы субъектов административно.юрисдикционных правоотношений в налоговой сфере; определена компетенция налоговых органов и их должностных лиц по осуществлению административно-юрисдикционной деятельности в налоговой сфере.In article on the basis of the system of subjects of administrative procedure and tax law analyzed the concept and the group of subjects of the administrative jurisdictional relationships in the tax area; defined the competence of tax authorities and their officials on the implementation of the administrative and jurisdictional activity in the tax sphere.

Suggested Citation

  • Лапина Марина Афанасьевна, 2012. "К Вопросу О Классификации Субъектов Административно-Юрисдикционных Правоотношений В Налоговой Сфере," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 6, pages 125-135.
    • Handle: RePEc:scn:031101:15724585
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