THE ESSENCE OF THE TAX AMNESTY AND ITS CORRELATION WITH THE CONCEPTS OF “ECONOMIC AMNESTY”, “FINANCIAL AMNESTY” AND “AMNESTY OF CAPITALS”
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 43, Issue 2
Abstract
The article discusses the concept and characteristics of amnesty as a criminal and as an inter-industry institution. It is explored the concept and characteristics of tax amnesty. The author conducts an analysis of the concepts of “tax amnesty”, “economic amnesty”, “financial amnesty” and “amnesty of the capitals”.
Authors and Affiliations
І. В. Приходько
“HABEAS CORPUS ACT” PROCEDURE: FOR CORRESPONDENCE OF DOMESTIC LEGAL REGULATION TO INTERNATIONAL STANDARDS
The modern “habeas corpus act” legal regulatory procedure has been analysed within domestic criminal procedural legislation. The conclusion on absence of the legislating mechanism that allows a court to verify whether t...
THE ADMINISTRATIVE AND LEGAL MECHANISM FOR ENSURING THE RIGHTS OF PRIVATE ENTERPRISE IN UKRAINE
The article is devoted to the problem of the legal nature of administrative and legal mechanism for ensuring the rights of private enterprise. At this article defined its concept, the main structural elements, the relat...
FEATURES OF LEGAL RELATIONS IN THE SPHERE OF CODIFICATION OF LABOUR LEGISLATION
In the article highlighted the peculiarities of legal relations in the field of codification of labor legislation. The content of each of them is described.
EUROPEAN PATENT OFFICE: FEATURES OF ACTIVITY
The article is devoted to the study of the legal basis of the activities of the European Patent Office as a method of intergovernmental cooperation on patent procedures. These procedures allow you to obtain a European pa...
ON LEGAL NATURE OF RESPONSIBILITY IN LAW
The article examines the legal nature of responsibility in law through linguistic, philosophical, and specifically legal aspects of it. On author’s opinion the latter implies its application in a retrospective sense. The...