ON THE ISSUE OF THE ENVIRONMENTAL TAX LEGAL NATURE
Journal Title: Jurnalul juridic naţional: teorie şi practică - Year 2018, Vol 1, Issue 5
Abstract
The article raises one of the actual issues, which arises in the context of administration of an environmental tax. The issue of the environmental tax legal nature is one of the important factors affecting the possibility of establishing a legal regime for its collection. During the analysis of scientific approaches and normative material, the author comes to the conclusion that the environmental tax at the present stage of development of the legal science can be considered within the tax system of the state, since it has all the necessary features of a tax.
Authors and Affiliations
Roman Makarchuk
Keywords
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