FOREIGN EXPERIENCE OF LEGAL REGULATION OF TAX FORCES (ON THE EXAMPLE OF THE REPUBLIC OF KAZAKHSTAN, THE REPUBLIC OF KYRGYZ AND FRANCE)
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 41, Issue 3
Abstract
The article is devoted to the study of foreign experience of legal regulation of tax enforcement in some countries, such as Kazakhstan, Kyrgyz and France. The author concluded that abroad the coercion can be applied only after using all other “soft” mechanisms for the repayment of a tax debt.
Authors and Affiliations
Д. П. Дорошенко
Keywords
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- EP ID EP473919
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