LEGAL REGULATION OF TRANSPORT TAX IN UKRAINE
Journal Title: Право і суспільство - Year 2016, Vol 5, Issue 1
Abstract
This article describes some of features of legal regulation of transport tax in Ukraine. The author studied concept of vehicle tax, analyzed in detail jurisprudence on appeal of tax, and set out a number of ways how not to pay this tax. This study is one of first comprehensive studies quite new for Ukraine transportation tax, which casts doubt on need for its payment by taxpayer.
Authors and Affiliations
М. С. ШАРЕНКО
THE PRINCIPLE OF DEFINITE TAXES AND FEES AS THE BASIC PRINCIPLE OF THE SYSTEM OF TAXATION, WHICH HAS A CONSTITUTIONAL AND LEGAL VALUE
The article deals with basic principles of tax system – principles for determining taxes and fees, which has constitutional and legal significance. This principle is best reflects legal nature of mandatory payments, as...
ADMINISTRATIVE LIABILITY FOR OFFENSES IN THE USE OF NATURAL RESOURCES
The article is devoted to the analysis of the essence of administrative responsibility in the sphere of the use of natural resources, the grounds for its application have been singled out. The author classifies administr...
PUBLIC MONEY FUNDS: THEIR PLACE IN FINANCIAL AND LEGAL RELATIONS
The author examines in the article the concept of financial legal relationships, category «financial activity of the state», dividing of state finances on the decentralized and centralized finances in the process of fina...
LEGAL BASIS OF INTERACTION OF SPECIAL AND GENERAL FORMS PURPOSE OF PENALTIES
The article is devoted to research of legal bases of interaction of special and general beginnings of sentencing. Discussed the concept, characteristics and types of general beginnings of sentencing. The author analyzes...
THE PECULIARITY OF LITIGATION IN VARIOUS PROCEEDINGS OF CIVIL JUSTICE: THE COMPARATIVE LEGAL ASPECT
In the article deals with a number of procedural features associated with the trial in accordance with the claim, writ and special proceedings and on the analysis of these issues the common and distinctive features of cl...