Influence of tax elements on its administration procedure (on the example of environmental tax
Journal Title: Часопис Київського університету права - Year 2018, Vol 1, Issue 2
Abstract
The article raises the issue of the tax elements influence on the procedure of its administration on the example of an environmental tax. The author analyzes the scientific approaches to the concept of “tax administration” and on the example of the environmental tax proves the thesis that the tax administration institute covers not only the provisions of the general part of the Tax Code of Ukraine, but also the provisions of a special part of the code. They, in turn, organically supplement and develop the general provisions of tax administration, determining the specifics of the procedure in the context of a specific payment.
Authors and Affiliations
Roman Makarchuk
Keywords
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