Legal features of tax dispute resolution

Abstract

Legal regulation of the tax system includes, on the one hand, the general principles of the tax system and its functioning, on the other hand, relations related to the collection and payment of taxes included in the tax system, the legal status of the taxpayer and tax authorities, on the other hand, liability for violation of tax legislation, the rules and conditions for appeal. As well as institutional norms, principles of a general and specific nature, and an organized system of legislative acts on taxation issues.