Статья 'Становление конституционных и законодательных основ налогового регулирования в США' - журнал 'Право и политика' - NotaBene.ru
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Law and Politics
Reference:

Kashirina, T.V. Formation of constitutional and legislative basis of tax regulation in the USA.

Abstract: Budgetary and tax system of the USA is based on well-developed legislation, which is, in turn, founded in specific historical features of formation of state and economy of the USA, which are studied in this article. The author pays much attention to the "blanks" in the Constitution of the USA.

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