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
Related Articles
- EP ID EP635446
- DOI -
- Views 95
- Downloads 0
COMMUNICATIVE CONCEPTION OF PUNISHMENT IN OF PHILOSOPHICAL AND PENOLOGY PARADIGM OF A. DUFF: PROBLEMS OF FORMATION OF THE CRIMINAL LAW OF THE LIBERAL DEMOCRATIC COMMUNITY
The article reveals essential characteristics of a communicative conception of punishment of English legal philosopher А. Duff as а part of the formation of criminal penal system of liberal-democratic society. Special at...
ORGANIZATION OF SYSTEM OF SAFETY OF THE MODERN ENTERPRISE
Тhe article presents the analysis of the security of the modern enterprise in the light of scientific approaches to its organization. Considered the concept of security in the enterprise,» basic principles of the tasks a...
CONCEPT OF THE CONSTITUTIONAL RIGHT OF CITIZENS TO PARTICIPATE IN THE ADMINISTRATION OF STATE AFFAIRS AND DEFINING ITS COMPOSITION
The article presents the analyses of the topical theoretical and methodological issue of definition of the concept and structure of the constitutional right of citizens to participate in the administration of state affai...
THE MAIN APPROACHES TO THE CLASSIFICATION OF STATE BORDERS IN THE PRACTICE OF UKRAINE AND OTHER COUNTRIES
In the article the nature of national borders. the main approaches to them are investigated. They usually are characterized by specific criteria, namely legal, geographic, integrity, character and place of passing the bo...
GENERAL CHARACTERISTICS OF SUBJECTS OF SERVICE RELATIONS IN THE SPHERE OF NATIONAL SECURITY OF UKRAINE
The article is devoted to the consideration of the subjects of official relations in the field of national security of Ukraine. The types of subjects of ensuring national security and their official powers are identified...