Some legal aspects of execution of the tax obligation to pay taxes and fees
Journal Title: Прикарпатський юридичний вісник - Year 2016, Vol 5, Issue
Abstract
The author defines the term of payment of taxes and fees, shared taxes, depending on the term of payment of one-time and regular. Also, the author defines the types of tax rates depending on the tax burden according to the method of establishing the tax rate on the orientation of the impact on taxpayer behavior. At the end of the article the author defined the concept of marginal tax rates and cases of their application as defined by the Tax Code of Ukraine.
Authors and Affiliations
Є. А. Ананьєва
Keywords
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