APPLICATION OF JUDICIAL DOCTRINES IN TAX DISPUTES AND THEIR IMPACT ON TAX PLANNING
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 40, Issue 2
Abstract
The article is devoted to the study of topical issues that arise when considering tax disputes. It contains an analysis of the practical implementation of judicial doctrines and reveals their essence. The article recommends the ways to improve the procedure for application of judicial doctrines in tax legal relations in order to ensure certainty in the process of tax planning.
Authors and Affiliations
Я. В. Греца
Keywords
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- EP ID EP470871
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