Definition, structure and features of tax competence and tax powers of the public authorities
Journal Title: Правові новели - Year 2017, Vol 3, Issue
Abstract
The article is devoted to the analysis of the categories «tax competence» and “tax powers”. The nature of each of these concepts is revealed, the specificity of their relationship with each other and with related legal phenomena is determined. Author’s definitions of the terms “tax competence” and “tax powers” are given in the context of public authorities in Ukraine.
Authors and Affiliations
Е. О. Сидорова
Keywords
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