Public interest in tax relations and factors that threaten its implementation.
Journal Title: Прикарпатський юридичний вісник - Year 2018, Vol 2, Issue 1
Abstract
The article is devoted to analysis of the nature of public interest in the field of tax legal relations and to review of the factors threatening its implementation, including the problem of law abuse in taxation. The interrelation of the functions of the state with the need to ensure an adequate and stable amount of tax revenues to the budgets is demonstrated. The threats to public interest are indicated both by the possibility of forming a quasi-public interest, and by the presence of private interests of taxpayers.
Authors and Affiliations
Д. С. Сахно
Keywords
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