Transformation and essence of the taxation of salary by the tax on incomes of physical persons Summary.
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2018, Vol 32, Issue
Abstract
The present article is dedicated investigation of the transformation and essence of the taxation of salary by the tax on incomes of physical persons. The article the stages of development and transformation of this tax have been determined and disclosed, its essence and tax elements.
Authors and Affiliations
С. В. Березовська
Features of the organization of interaction of the National Guard of Ukraine with law enforcement agencies
In the article it is determined that the interaction of the National Guard of Ukraine with law enforcement bodies consists of organization and implementation. The peculiarities of the organization of interaction between...
Parallel judicial proceedings in civil process: example of the European Union and Ukrainian perspectives
This article dealed with the actual questionsof Lis Pendans, prevention of the parallel proceedings of a case in different courts – Ukraine and EU Member States. It was analized the provisions of the current EU legislati...
Role of standards-definitions for the realization of other standards of criminal procedural law
Тhe article is devoted to the determination of the role of rules-definitions in the implementation of other rules of procedural criminal law.
Classification of the public authorities with the powers in the field of taxation
The article is devoted to giving the classification of the public authorities, acting as the tax powers’ holders. The different classification criteria for distribution of the public authorities with the tax powers are p...
Problems of administrative liability of individuals for violation of the order of moving goods to the district or from the area of the anti-terrorist operation
The article deals with the problems of ensuring the requirements of the legal regime of the district of carrying out the antiterrorist operation and the mechanism of realization of the administrative responsibility of in...