{"title":"国家自然资源高税率适用的法律依据及问题","authors":"Martynas Montvidas","doi":"10.15388/teise.2023.126.6","DOIUrl":null,"url":null,"abstract":"This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.","PeriodicalId":33051,"journal":{"name":"Teise","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources\",\"authors\":\"Martynas Montvidas\",\"doi\":\"10.15388/teise.2023.126.6\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.\",\"PeriodicalId\":33051,\"journal\":{\"name\":\"Teise\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-05-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Teise\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15388/teise.2023.126.6\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Teise","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15388/teise.2023.126.6","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources
This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.
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