ДО ПИТАННЯ ВИЗНАЧЕННЯ МЕЖ ДИСКРЕЦІЙНИХ ПОВНОВАЖЕНЬ КОНТРОЛЮЮЧИХ ОРГАНІВ У СФЕРІ ОПОДАТКУВАННЯ
Journal Title: Науковий вісник публічного та приватного права - Year 2018, Vol 6, Issue 2
Abstract
The article deals with the question of determining the limits of discretionary powers of supervisory bodies in the field of taxation. The author analyzes the categories of factors that cause the occurrence of discretion in tax law enforcement. Characterized by features that are inherent in the discretion of tax law. The sources of discretion (factors generating the possibility of discretion) in the tax-legal sphere are determined. The actions, which preceded the implementation by the supervising body of discretionary powers, and the aspects that accompany this process were investigated.
Authors and Affiliations
Н. О. ХАНОВА
Keywords
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