Legal features of tax dispute review

Abstract

Legal regulation of the tax system includes, on the one hand, the structure of the tax system and the general principles of its functioning, on the other hand, the relations associated with the payment of taxes contained in the Tax Code, on the third, on the one hand, the legal relations between the taxpayer and the tax authorities and their legal status, on the fourth hand, responsibility for violation of tax laws, as well as conditions for appeal.