tax law

• Совокупность правил, нормативных актов и законов, регулирующих оценку и сбор налогов государственным органом, включая подоходный налог, налог на прибыль организаций и НДС.

The body of rules, regulations, and statutes that govern the assessment and collection of taxes by a government authority, including income tax, corporate tax, and VAT.

1. Legal framework for taxationC1formal

   The body of laws, regulations, and rules that govern how taxes are imposed, collected, and enforced by a government.

   Правовая основа налогообложения

   • The company hired a specialist to ensure compliance with tax law.
   • Changes in tax law can significantly affect small businesses.
   • Understanding tax law is essential for filing accurate returns.

2. Specific statute or regulationC1formal

   A particular statute or regulation that deals with a specific aspect of taxation.

   Конкретный закон или нормативный акт

   • The new tax law reduces the corporate tax rate.
   • This tax law provides deductions for educational expenses.
   • The court ruled that the tax law was unconstitutional.