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Pereverzeva E.V. About principles of law of taxation and levies in the federal subjects of Russia

Pereverzeva Elena Vladimirovna

Candidate of Juridical Sciences, Associate Professor, Department of Constitutional and Municipal Law, Volgograd State University

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Abstract. Principles of the law of taxation reveal the fundamental basis and requirements which should satisfy the relations arising in the course of financial state and local governmental activities. The author investigates the specificity of interaction between the principles of tax law and revenue code.

Key words: law principles, fundamental basis, principles of tax legislation, regulatory frameworks, federalism.

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