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Zhuravlev OO The object of tax (fee) as a category of tax law: Diss. ... Cand. jurid. Sciences. - M .: Russian Legal Academy of the Ministry of Justice, 2003. - 210 p.

12.00.14


Introduction

Chapter 1. Object of taxation as a component of the law on tax (fee)

§ 1.1. The evolution of scientific ideas about the legal structure and tax collection

§ 1.2. The object of the tax as the basis for the obligation to pay taxes and charges (tax liability)

§ 1.3. The ratio of the object, the subject and the object of the tax

Chapter 2. Problems of definition of taxable items

§ 2.1. The objects of taxation under the current legislation on taxes and fees

§ 2.2. Object classification of taxes and fees

§ 2.3. Features of the establishment of legal facts, which is associated the obligation to pay taxes and fees

Closing

Bibliography

Apps

Table 1. «The concepts of individual elements of the legal structure of taxes (fees) in the scientific legal doctrine of Russia in the period from 1818 to 1982."

2. Similarities and differences of the main constitutional duties: military and the obligation to pay taxes (levies)

3. Scheme "Value object, object, subject and medium of the tax burden in the legal structure of direct and indirect taxes"

4. Scheme "Value object, object, subject and medium of the tax burden in the legal structure of tax (the general case)"

5. Table "Elements of the legal structure of taxes, levies on 01.01.2003"

6. "The classification of objects by the method of tax assessment of a person's income-tax burden on the carrier"


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