DETERMINATION OF THE TAXPAYER IN CASE OF THE TRANSFER OF A STATIONARY SOURCE OF POLLUTION TO THE LEASE
Journal Title: Право і суспільство - Year 2016, Vol 5, Issue 1
Abstract
The article is devoted to the problem of determining the stationary sources of pollution legal regime for the purposes environmental taxation. Particular attention is given to environmental taxation in case of sources of pollution transfer in the lease. The author concludes that in case of stationary sources of pollution transfer in the lease the tax duty must be paid by the person who has actual emissions.
Authors and Affiliations
Р. В. МАКАРЧУК
Keywords
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