Orakhelashvili DB The concept of tax disputes and individual

Orakhelashvili DB The concept of tax disputes and separate directions of their solution in the Russian Federation: Diss. ... Cand. jurid. Sciences. - M .: Moscow Humanitarian University, 2004. - 185 p.

12.00.14


INTRODUCTION

Chapter 1. The concept of a tax dispute, the legal conditions of its occurrence and resolution

§ 1. The conflict in the sphere of tax relations as a prerequisite for the emergence of a tax dispute

§ 2. The function of the tax dispute as a way to guarantee the protection of the rights and interests of taxpayers

§ 3. The concept and features of a tax dispute

§ 4. Problems of application of tax legislation in the Russian Federation and the main directions in the practice Resolving tax disputes

Chapter 2. Some areas of tax dispute resolution in the Russian Federation

§ 1. Species occurring in the practice of tax disputes and major issues of tax law in their resolution

§ 2. Contentious issues in the calculation and payment of VAT

§ 3. Problems of law enforcement operations and for taxation of the transfer of property rights

§ 4. The problems in the practice of law for the calculation and payment of income tax

CONCLUSION

List of used literature


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