CONCERNING THE DETERMINATION OF TAXES AND DUTIES ADMINISTRATION
Journal Title: Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Юридичні науки - Year 2018, Vol 29, Issue 3
Abstract
General theoretical approaches concerning the determination of concept and content of the category “tax administration” are considered in the article. Research was based on the adoption of two scientific approaches: “administrative perception” in taxation and procedural component. Above mentioned approaches allowed to carry out an analysis and determine such categories, as “tax administration”, “tax politicy” and “tax management”; to distinguish “organizational administrative” nature of tax relations in administration of taxes and duties; determining the content of tax administration.
Authors and Affiliations
А. Б. , Христофоров
Keywords
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