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Extended concepts in the Tax Law

Smolitskaya Elena   (Voronezh State University )

The taxation aspires to overtake a wider range of items and phenomena. As a result the Tax Law concerns extended concepts, which comprise civil concepts. The author explores a number of extended concepts, extracts the functions and the requirements of using the extended concepts in the Tax Law. In the article the problems of applying the concept of subdivision of organization are investigated.

Keywords:Tax Law, Civil Law, terms, extended concepts, taxation, organization, subdivision of organization.
 

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Citation link:
Smolitskaya E. Extended concepts in the Tax Law // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2015. -№07-08. -С. 86-88
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