ON THE ISSUE OF DETERMINING OF THE ELEMENTS OF THE TAX OFFENSE
Journal Title: Порівняльно-аналітичне право - Year 2018, Vol 6, Issue
Abstract
The article is devoted to the study of legal regulation of liability for violation of tax legislation. The main attention is paid to the institute of guilt as an element of the tax offense. The analysis of domestic jurisprudence is made. Comparison of national legislation with foreign countries in terms of consolidation and definition of guilt.
Authors and Affiliations
Є. М. Смичок, Я. І. Панаід
Keywords
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