Abuse subjective taxpayers their tax rules: practice problems
Journal Title: Право та державне управління - Year 2016, Vol 3, Issue
Abstract
The article is devoted to the issue of abuse of taxpayers their rights. The emphasis the author makes is on practical side of this question. On the basis of the conducted analysis the author came to the conclusion that the abuse of taxpayers of their rights is unfair in their implementation contrary to the social objectives that were envisaged by the legislator. Social objectives of the implementation by taxpayers of their rights is their implementation of accordance with the basic principles of tax legislation of Ukraine (article 4 of the Tax code of Ukraine).
Authors and Affiliations
С. О. Бондаренко
Keywords
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