Berezova OA Grounds for termination of the obligation to pay tax: Diss. ... Cand. jurid. Sciences. - M .: Moscow State University. MV Lomonosov Moscow State University, 2003. - 201 p.
Chapter I. The obligation to pay tax and the tax liability: concept and relation
Chapter II. Execution of the obligation to pay tax
§ 1. The subject of the duty tax
§ 2. The time and location of the duty tax
§ 3. Term of the obligation to pay the tax and how it changes
§ 4. The sequence in which the obligation to pay tax and other financial requirements arising in connection with the failure (delayed execution) the obligation to pay tax
§ 5. Methods of execution of the obligation to pay the tax. Participation in the performance of the obligation to pay tax third parties
Chapter III. Other methods of termination of the obligation to pay tax
§ 1. The liquidation of the legal entity and the death of an individual
§ 2. Addition of arrears
§ 3. Passed
§ 4. Resignation and innovation
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