ДЕЯКІ ПИТАННЯ ПРАВОВОГО РЕГУЛЮВАННЯ СПЕЦІАЛЬНОГО ПОДАТКОВОГО РЕЖИМУ
Journal Title: Науковий вісник публічного та приватного права - Year 2018, Vol 4, Issue 2
Abstract
The article deals with the peculiarities of the legal regulation of the special tax regime. Based on the analysis of tax regulations, it is noted that such a regime currently only has a single tax. The peculiarities of legal consolidation of obligatory elements of the legal mechanism of the specified payment are characterized. Emphasized the consolidated nature of the single tax.
Authors and Affiliations
Є. Ю. ШАПТАЛА
Keywords
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