ABOUT CONCEPT OF LEGAL STATUS OF THE TAXPAYER

Abstract

The topic of the article: the article reveals the notion of substantive and procedural rights, which determine the substance together, the status of the taxpayer. The author examines the material and procedural law, as interrelated elements, as elaborated in the tax code of the Russian Federation.

Keywords

• налоговое правоотношение
• права
• обязанности
• статус
• налогоплательщик
• tax relations
• rights
• duties
• status
• the taxpayer