Classification of the public authorities with the powers in the field of taxation
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 28, Issue
Abstract
The article is devoted to giving the classification of the public authorities, acting as the tax powers’ holders. The different classification criteria for distribution of the public authorities with the tax powers are presented. Using the criterion of the source of tax authority, groups of the state bodies and the bodies of local self-government are allocated.
Authors and Affiliations
Е. О. Сидорова
Keywords
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