SUBMISSION OF APPLICATION ABOUT THE ABSENCE OF ENVIRONMENTAL TAXATION OBJECTS: PROBLEMS OF INTERPRETATION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 40, Issue 2
Abstract
The article highlights issue of submission of statement about the absence of environmental taxation objects. The author concludes that the obligation of submission of application about the absence of environmental taxation objects does not apply to persons which are formally meet the requirements relating to environmental taxpayers, and may be connected only with participants of tax relationships associated with environmental tax administration.
Authors and Affiliations
Р. В. Макарчук
Keywords
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