FEATURES OF TAX ADVISING IN UKRAINE
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 5
Abstract
Theoretical research of procedure of realization of tax consultations by the authorities of Government Fiscal Service of Ukraine and Ministry of Finance of Ukraine is given in the article. A concept and types of tax consultations have been specified; the features of providing the individual verbal and writing tax consultations are distinguished, and tax consultations by corresponding tax subjects are generalized also. It has been studied that tax consultation is characterized by the following: 1) by the taxpayer’s aim in appeal to the spesified authotity; 2) by the personal appeal of the taxpayer to the spesified authotity as the base of provision; 3) by establishing of verbal or writing form of provision; 4) by introduction of registration procedure; 5) by individual character of law enforcement; 6) by the division of tax consultations according to the subject of provision on individual and general tax consultations; 7) by the priority of application of summarizing tax consultations; 8) by establishment of different law consequences according to the the type of tax consultation; 9) by the judicial regulation of appeal.
Authors and Affiliations
Yulia KOSTENKO
Keywords
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