Aggravating and stimulating measures of tax and legal coercion: the distinction between the concepts
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 28, Issue
Abstract
The article is devoted to substantiation of the necessity of providing as separate types of measures of tax-law enforcement weigh and stimulating. The author proved that the stimulating measures of tax and legal coercion is not directly aimed at recovery of tax debt, they are aimed at stimulating the taxpayer to ensure the implementation of the Supervisory authorities of their authority to impose other coercive measures. Whereas application of the aggravating actions is directed on repayment of tax arrears.
Authors and Affiliations
Д. П. Дорошенко
Keywords
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