МІСЦЕ ПЕНІ В СИСТЕМІ ЗАХОДІВ ПОДАТКОВОГО ПРИМУСУ
Journal Title: Науковий вісник публічного та приватного права - Year 2018, Vol 6, Issue 1
Abstract
The article contains a number of questions about the place of penalties in the system of measures of tax coercion, its importance as a stimulating measure and a means of compensation to the state caused by the timely implementation of the tax liability for losses. he article deals with a number of issues related to the place of fines in the system of measures that are used as coercive. The systematic approach to the analysis of the normative regulation of payment of penalties is applied, which is manifested in the comparison of current norms of the Tax Code of Ukraine, proposals of scientists and researchers, law enforcement practices.
Authors and Affiliations
Н. В. Карпенко
Keywords
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