Subjective rights of taxpayers in accounting and reporting
Journal Title: Держава та регіони. Серія: Право - Year 2016, Vol 3, Issue
Abstract
The article analyzes the law of tax accounting. The author argues that the rights group takes an intermediate position among the rights of taxpayers. Based on the conducted analysis, the author found that the procedure of making tax reports to the tax authority is divided into the following stag- es: 1) receiving of tax reporting from the taxpayer and verification of details; 2) the registration of tax reporting to tax authorities; 3) the actions of the taxpayer in case of refusal in acceptance of state- ments; 4) liability for failure to submit or late submission of the tax reporting.
Authors and Affiliations
С. О. Бондаренко
Keywords
Related Articles
- EP ID EP446321
- DOI -
- Views 89
- Downloads 0
The finishing telling and proofs at decision of administrative legal disputes
The author explores the features of the collection of evidence in court and out of court in the ad- ministrative process, the specificity of electronic documents as evidence and proof in dealing with the administrative...
Forms of restorative justice: practice of application and European experience
In the article author analyzes some forms of restorative justice, the practice of their application, as well as some of the problematic aspects of their development. In addition in the article analysed conditions for t...
Foreign experience of regulation of criminal liability for substitution of a child
The article offers the comparative legal analysis of criminal legislation of Ukraine and other states on liability for substitution of a child. It concludes that certain foreign experience is worth borrowing to improve a...
To problems of study of the beginning of pre-trial investigation
The article is devoted to the problems of investigation of the beginning of the pre-trial investigation at the present stage of criminal law enforcement after reform of criminal law in accordance with European standards....
Methods for defining existence of labor relations in the labor law of Great Britain
The article examines methods of defining existence of labor relations, which can be applied in proceedings on the applications of workers concerning execution of labor relations without labor contracts and the establishm...