Problematic issues of clarifying tax reporting when realizing a tax debt for real estate tax other than the land plot
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 5, Issue
Abstract
The article analyzes the legal regulation of procedures for the implementation of one of the components of the tax duty on immovable property tax, different from the land plot – the duty of tax reporting. The attention was paid to the transformation of normative regulation of forms of tax reporting, the procedures for its formation, provision, processing by an automated system, amend- ments to accounting documents, etc.
Authors and Affiliations
Т. В. Чорна
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