Рассматривается использование фактических презумпций в механизме налогово-правового регулирования, в частности, при формировании таких институтов налогового...

Individuals in most all countries face a wide range of direct taxes on their income, especially variants of the individual income tax and payroll taxes. For the income tax, attempts are often made to reduce the compliance and administrative costs of the tax by using “presumptive” or...