The concept of a fine as a category of tax law and the genesis of its regulatory regulation.
Journal Title: Прикарпатський юридичний вісник - Year 2018, Vol 2, Issue 4
Abstract
The article discusses a number of issues relating to the legal nature of the origin of fines. Considerable attention is paid to the solution of the question of the appointment and calculation of penalties, its place among the ways of influencing the payer’s behavior. The inter-branch nature of relations on the calculation of penalties is proved. A systematic approach has been applied to the analysis of the regulatory regulation on the payment of fines, which is manifested in the comparison of the current tax legislation of Ukraine and other countries in order to identify differences in the regulation of this issue.
Authors and Affiliations
Н. В. Карпенко
Keywords
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