Scientific views on the essence of legal status of a income taxpayer – individual
Journal Title: Держава та регіони. Серія: Право - Year 2018, Vol 3, Issue
Abstract
The article is devoted to the actual issues of the legal status of an individual - income taxpayer. The author analyses different views in regard of determining of legal and tax status of the individual. The different types of the legal statuses are analyzed. Generalized conclusions are drawn on the essence of the legal status of an individual - income taxpayer.
Authors and Affiliations
Є. С. Маринчак
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