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
Related Articles
- EP ID EP454860
- DOI -
- Views 83
- Downloads 0
Administrative procedures as a factor in ensuring the quality of providing educational services
The urgency of the development of procedures and standards of the quality of education at the present stage is grounded. The general structure of the quality of education is revealed, its main components are determined....
Rights for a policeman as element of legal status: home and foreign experience
The article is sanctified to description of existent theoretical approaches and legal norms of the Ukrainian legislation, that determine and fasten legal status of policeman, and also analysis of norms of international n...
Criminal and legal protection of property under the legislation of the countries of the Muslims legal family.
The article examines the issues of criminal law protection of property under the laws of the Muslim legal family countries. The author argues that the approach of the legislators of the countries of the Muslim legal fami...
The nature of tax legal paternalism through the prism of the nonclassical approach to legal knowledge.
The article explores the emergence of the etatist doctrine of tax law and paternalism as properties of the etat- ist doctrine of tax law as a result of applying classical scientific standards to the knowledge of the tax...
The principle of interdepartmental cooperation of controlling bodies in the context of relations related to the prevention of double taxation
The article explores the principle of interdepartmental cooperation of controlling bodies in the aspect of relations related to the prevention of double taxation. The author notes that not all activities have the charact...