LEGAL CHARACTERISTICS OF SUBJECTS OF TAX RIGHTS IN THE FIELD OF FINANCIAL LAW
Journal Title: Актуальні проблеми вітчизняної юриспруденції - Year 2018, Vol 1, Issue 2
Abstract
The article analyzes contemporary pre-critical views of scholars on the classification of subjects of tax legal relations. The author determines the specifics and features of tax relations, a specific circle of subjects of tax relations and establishes their powers in the current conditions of reforming tax legislation. Recommendations are made to improve the current tax legislation and its application.
Authors and Affiliations
С. О. Данілов
Keywords
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- EP ID EP663656
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