CONTENT AND ESSENCE OF LAW ABUSE IN TAX RELATIONS
Journal Title: Актуальні проблеми вітчизняної юриспруденції - Year 2018, Vol 2, Issue 6
Abstract
The article is devoted to the study the phenomenon of abuse in the field of tax relations. The content and essence of the law abuse in taxation are analyzed, the author’s definition of the concept «law abuse in tax relations» is formulated. It has been demonstrated that, from the objective side, the corresponding act can be performed both in the form of actions and inaction, and its subjects can be both taxpayers and controlling authorities and their officials.
Authors and Affiliations
Д. С. Сахно
Keywords
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