Subjective rights of taxpayers in accounting and reporting
Journal Title: Держава та регіони. Серія: Право - Year 2016, Vol 3, Issue
Abstract
The article analyzes the law of tax accounting. The author argues that the rights group takes an intermediate position among the rights of taxpayers. Based on the conducted analysis, the author found that the procedure of making tax reports to the tax authority is divided into the following stag- es: 1) receiving of tax reporting from the taxpayer and verification of details; 2) the registration of tax reporting to tax authorities; 3) the actions of the taxpayer in case of refusal in acceptance of state- ments; 4) liability for failure to submit or late submission of the tax reporting.
Authors and Affiliations
С. О. Бондаренко
Keywords
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