TO A QUESTION ON THE ESSENCE OF SPECIAL PROCEEDING MODES IN TAX LAWS
Journal Title: Право і суспільство - Year 2017, Vol 4, Issue 1
Abstract
The article investigates the problem of determining special tax procedural regimes and their elements in the structure of the tax process, relevant for the theory and practice. The main differences between the general tax procedure and the special tax procedural regimes are analyzed in view of the structure of the procedural regime. It is determined that special tax procedural regimes in their nature originate from the norms of tax legislation, which regulate the peculiarities of tax relations in certain spheres, especially when collecting certain types of taxes.
Authors and Affiliations
Л. І. КОЛЕСНІК
Keywords
Related Articles
- EP ID EP465777
- DOI -
- Views 56
- Downloads 0
ORGANIZATION AND DEVELOPMENT OF THE INSTITUTE OF REFERENDUM: HISTORICAL AND CONSTITUTIONAL ANALYSIS OF AN EARLY FORMS OF REFERENDUM
This article analyzes the earliest forms of the referendum of its development. We investigate the origins of the referendum in the world's legal systems, justified proposals in the periodization of the history of referen...
LONG-TERM PERSPECTIVES OF UKRAINE'S COMPANIES WITH THE INTERNATIONAL EXCHANGE FUND
In the article the basic directions and periods of cooperation between Ukraine and the International Monetary Fund. Characterized estimation of economists and politicians Cooperation Fund and Ukraine. The article analyze...
PRINCIPLES OF APPLICATION OF MEASURES OF ADMINISTRATIVE RESPONSIBILITY FOR VIOLATION OF THE LEGISLATION ON PREVENTION OF LEGALIZATION (LAUNDERING) OF PROCEEDS FROM CRIME
The article covers the key principles that apply in case of measures of administrative responsibility regarding the violation of laws on prevention and counteraction to legalization (laundering) of criminal proceeds, ter...
LOCATION OF THE STAGE OF BUDGET EXECUTION IN PART OF EARNINGS IN THE BUDGET PROCESS STRUCTURE
This article analyzes the nature of budgets expenditures as a stage of the budget process. The legal aspect of the term “budget process” is disclosed, the internal structure of budget process under the budget legislation...
FEATURES OF PARTICIPATION OF MUNICIPAL LEGAL ENTITIES IN PUBLIC LAW IN CONTRACTUAL RELATIONS
In the article are considered the peculiarities of municipal legal entities of public law participation in contractual relations. The article analyzes the current state of legal regulation of such legal relationships, ex...