Tax and legal regime: notions and signs.
Journal Title: Актуальні проблеми держави і права - Year 2018, Vol 81, Issue
Abstract
The article is devoted to the study of the category “tax and legal regime”, the disclosure of signs of such a regime. On the basis of the analysis of tax legislation and doctrinal work it was established that the purpose of the tax and legal regime is to regulate homogeneous social relations regarding the receipt of funds from payers to the budgets of different levels in the form of taxes and fees by determining their subject structure, object and content, and as well as the realization of the interests of the participants in the tax legal relationship (first of all, it concerns the realization of the interests of the state as the owner of public funds, as well as the realization of the interests of taxpayers as direct sub objects that ensure the filling of the revenue part of the budget).
Authors and Affiliations
Є. Ю. Шаптала
Keywords
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