CLASSIFICATION OF ADMINISTRATIVE ACTS OF REGULATORY BODIES IN THE FIELD OF TAXATION
Journal Title: Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Юридичні науки - Year 2018, Vol 29, Issue 4
Abstract
The article presents the results of an authorial attempt to classify administrative acts of regulatory bodies in the field of taxation. It is established that the classification of administrative acts on the basis of their content corresponds to the signs of a natural classification. Since the content of an administrative act directly affects the legal consequences of its adoption and functions in legal regulation, they also should be attributed to the main classification criteria. Other criteria, such as the form of the act, the availability of administrative discretion, the subject of acceptance and the manifestation of the initiative, allow the formation of an auxiliary classification and more deeply explore the interrelationships of administrative acts.
Authors and Affiliations
М. О. Небесна
Keywords
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