Functions of tax and legal coercion
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 4, Issue
Abstract
The article is devoted to establishment of a system of functions of tax enforcement. The author came to the con- clusion that the elements of the system function of the tax law framework are: regulatory, penalty, incentive and ed- ucational functions. It is proved that the preventive func- tion of state coercion in the sphere of taxation is unable to perform because coercive measures are only applied in case of violation of tax legislation, not as prevention.
Authors and Affiliations
Д. П. Дорошенко
Keywords
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- EP ID EP455793
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