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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2013. № 10. P. 33-35.
SCIENTIFIC AREA:    Law Sciences
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АСТ OF TAX AMNESTY AS ITS EXPRESSION FORM: CHARACTERISTIC FEATURES AND PECULIARITIES
Belova Tat'yana Aleksandrovna
Saratov State Academy of Law
Abstract. The article is devoted to studying the question on the kind of the act of tax amnesty as one of legal acts. Using the methods of comparison and correlation the characteristic features of the act of tax amnesty as simultaneously a normative-legal and law-enforcement act are revealed. Basing on the conducted analysis, the author for the first time suggests including the norms regulating the order of tax amnesty pronouncement into the Tax Code of the Russian Federation.
Key words and phrases: принцип гуманизма, налоговая амнистия, право, форма права, нормативный акт, нормативно-правовой акт, интерпретационный акт, правоприменительный акт, humanism principle, tax amnesty, law, form of law, normative act, normative-legal act, interpretative act,
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