ОБ’ЄКТ ОПОДАТКУВАННЯ І ЙОГО РОЛЬ У ПРАВОВОМУ МЕХАНІЗМІ ПОДАТКУ
Journal Title: Науковий вісник публічного та приватного права - Year 2018, Vol 1, Issue 1
Abstract
This article deals with legal analysis of object of taxation as an element of legal mechanism of tax. Role of the object of taxation in the establishment and collection of taxes and fees is analyzed. Relationship between the object of taxation, subject of taxation, taxpayer, source of tax payment and tax benefits is determined.
Authors and Affiliations
Д. В. ГОЛОВІН, А. М. МАЗАЛОВ
Keywords
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- EP ID EP586316
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