THE LEGAL NATURE OF THE TAX LIABILITIES OF TAXPAYERS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 41, Issue 2
Abstract
The article investigates the legal nature and essence of the legal concept of “income tax liabilities” taxpayers. Analyzed scientific approaches to determine the definition of “tax liability”. The author focuses on the disclosure of the legal nature of the tax liabilities on the analysis of relationships as participants of tax legal relations.
Authors and Affiliations
Н. С. Хатнюк
Keywords
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- EP ID EP473337
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