МІСЦЕ ТА РОЛЬ НАЦІОНАЛЬНОГО БАНКУ УКРАЇНИ В ПОДАТКОВИХ ПРАВОВІДНОСИНАХ
Journal Title: Науковий вісник публічного та приватного права - Year 2018, Vol 1, Issue 1
Abstract
This article is devoted to the disclosure of the dual function of the National Bank of Ukraine: as a body of state power and a banking institution. The author establishes the place and role of the National Bank of Ukraine in tax legal relations, examines his tax liability and the effect of the latter on the tax authorities of banks of the second level. In addition, in this article, the author considers the National Bank of Ukraine as subjects of tax relations, which at the same time is a taxpayer, a tax agent and a person of public law, which promotes the realization of tax rights and obligations.
Authors and Affiliations
С. О. ДАНІЛОВ
Keywords
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