THE DISPOSITION AS A STRUCTURAL ELEMENT OF THE TAX RULE OF LAW
Journal Title: Порівняльно-аналітичне право - Year 2018, Vol 3, Issue
Abstract
The article deals with the general theoretical concepts of the disposition of the rule of law. Disposition is characterized as an integral element of the tax rule of law. The types of dispositions of the tax rule of law are distinguished on the basis of the examples given in Ukrainian tax legislation. The author makes his conclusions about the disposition of the tax rule of law.
Authors and Affiliations
О. І. Баїк
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