STOPPING EXPENSE OPERATIONS AS A SPECIFIC MEASURE OF TAX COERCION

Journal Title: Право і суспільство - Year 2017, Vol 6, Issue 2

Abstract

The article is devoted to the study of the nature of such event, tax enforcement as suspension of debit transactions. On the basis of the conducted analysis the author was able to establish that the suspension of debit transactions is a stimulating event tax-legal coercion, which are not directly aimed at the recovery of tax debt, and isaimed at stimulating the taxpayer to ensure the implementation of the Supervisory authorities of their authority to impose other coercive measures.

Authors and Affiliations

Д. П. Дорошенко

Keywords

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  • EP ID EP467375
  • DOI -
  • Views 113
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How To Cite

Д. П. Дорошенко (2017). STOPPING EXPENSE OPERATIONS AS A SPECIFIC MEASURE OF TAX COERCION. Право і суспільство, 6(2), 124-127. https://europub.co.uk./articles/-A-467375