TAX DEBT: CONTENT AND STRUCTURE
Journal Title: Право і суспільство - Year 2016, Vol 4, Issue 1
Abstract
The article investigates the tax debt as a complex socio-economic phenomenon, affects the development of financial relations in the state. The article gives a detailed analysis of the views of the scientists on the nature of the “tax debt” category, set its relationship with the categories of “tax debt”, “tax liabilities”, and “financial obligations”, especially given the normative definitions of these categories in Ukrainian tax legislation. Attention focuses on the basic approach to the delimitation of the tax debt as a complex economic and social categories and redemption procedures, which have expressed a procedural nature.
Authors and Affiliations
О. О. Ємельянова
Keywords
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