Верхнее меню

Characteristic Features of Tax Legislation Development at Current Stage of Reforms

A.V. Shakhmatov
V.V. Firsov
professor, the Department of Operational Investigative Activities in Internal Affairs Bodies, St. Petersburg University of Ministry of Internal Affairs of Russia, Doctor of Law, Professor, Honored Officer of the Internal Affairs Bodies
senior lecturer, the Department of State Law, St. Petersburg Institute of Law, branch of the University of Procurator's Office of the Russian Federation, PhD in Law, associate professor
St. Petersburg
St. Petersburg


  • characteristic features of development
  • current stage of reforms
  • tax legislation
  • bye-laws
  • regulation of relations in the sphere of taxes and duties
  • the permissibility of legal intervention
  • The research is dedicated to the analysis of the development of tax legislation at the current stage of tax reforms. We make an attempt to analyze the limits of the permissibility of regulatory legal regulation of tax legal relations by bye-laws.

    188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5