Article title: BASIC LEGAL GAPS IN MODERN LAW ON TAXES AND COLLECTIONS AND OTHER LEGAL ACTS REGULATING AUTHORITY OF TAX AUTHORITIES

Article author: Tarasov Vladimir Viktorovich, Kazankova Tatyana Nikolaevna

Number of pages: 4

Contact mail: vova15954321 @ yandex.ru, tatianaok78@yandex.ru

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Annotation:
The article examines the problem of the presence of legal gaps in tax legislation, which makes it difficult to regulate certain legal relations by the norms of legislation on taxes and fees by analyzing various existing ways to overcome this problem in the legal environment, after which a generalization of the above conclusions is made and suggestions are made for maximally overcoming legal gaps in the legislation on taxes and fees.