%0 Journal Article %T TO THE QUESTION OF DEFINITION OF THE CONCEPT OF THE LEGAL STATUS OF TAXPAYERS IN MODERN CONDITIONS %A Lyutova, O.I. %A Danilova, N.N. %K legal status; Legal status; taxpayer; tax authority; The requirement to provide documents; tax audit; arbitrage practice. %J Journal of Legal Studies %D 2017 %N 2 %P 9 %I INFRA-M Academic Publishing LLC.