FEATURES OF HOLDING LEGAL RELATIONS IN THE SYSTEM OF TAX LAW OF UKRAINE
Journal Title: Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Юридичні науки - Year 2018, Vol 292, Issue 2
Abstract
The publication is devoted to the study of the place of holding legal relations in the system of tax law. The essential features and legal essence of holding relations are distinguished. The system-forming feature of holding relations with the possibility of its extrapolation to the tax law area is highlighted. The problems of legal undevelopment of normative material of tax law in the context of objectivization of the holding relations are described. The direction of cross-sectoral exchange of tax and economic law for solving tax-legal status of holding connections for tax purposes is offered.
Authors and Affiliations
Т. Р. Шульжук
Keywords
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