Shchekin DM Legal presumption in tax law

Shchekin DM Legal presumption in tax law: Diss. ... Cand. jurid. Sciences. - M .: Institute of State and Law, 2001. - 201 p.

12.00.12


Introduction

Chapter 1. Definition and classification of legal presumptions

§ 1.1. The concept of legal presumption

§ 1.2. Classification of legal presumptions

§§ 1.2.1. Factual and legal presumption

§§ 1.2.2. Rebuttable presumption of irrefutable

§§ 1.2.3. Presumption of substantive and procedural

Chapter 2. Features of the application of common law presumptions in tax law

§ 2.1. The presumption of good faith

§ 2.2. Presumption of innocence

§ 2.3. The presumption of knowledge of the law

§ 2.4. The presumption of legality of legal acts

§§ 2.4.1. The presumption of the legality of individual legal act in the field of taxation

§§ 2.4.2. The presumption of legality of legal act in the field of taxation

Chapter 3. Legal presumption in establishing the elements of the legal structure of taxes

§ 3.1. The legal presumption in determining the object and source of tax

§§ 3.1.1. Property tax

§§ 3.1.2. Tax on trade

§§ 3.1.3. Income taxes

§§ 3.1.4. Indirect taxes

§ 3.2. Legal presumptions in establishing the procedure for calculating the tax base

§ 3.3. Legal presumptions in establishing mechanisms for the calculation and payment of tax

§ 3.4. The legal presumption in determining tax exemptions

Closing

Bibliography


doc format


Thesis can be downloaded here http://lawdiss.narod.ru/files/3798.rar

The file contains the full text of the thesis in the archive WinRAR. After payment You get the password from the archive.