TAX DEBT: CONTENT AND STRUCTURE
Journal Title: Право і суспільство - Year 2016, Vol 4, Issue 1
Abstract
The article investigates the tax debt as a complex socio-economic phenomenon, affects the development of financial relations in the state. The article gives a detailed analysis of the views of the scientists on the nature of the “tax debt” category, set its relationship with the categories of “tax debt”, “tax liabilities”, and “financial obligations”, especially given the normative definitions of these categories in Ukrainian tax legislation. Attention focuses on the basic approach to the delimitation of the tax debt as a complex economic and social categories and redemption procedures, which have expressed a procedural nature.
Authors and Affiliations
О. О. Ємельянова
Keywords
Related Articles
- EP ID EP459867
- DOI -
- Views 85
- Downloads 0
THE OBJECTIVE SIDE OF THE DESTRUCTION, DESTRUCTION OR DAMAGE OF OBJECTS OF CULTURAL HERITAGE (PART 2 OF ARTICLE 298 KK OF UKRAINE)
The article is devoted to the study of the objective side of the destruction, destruction or damage of cultural heritage objects. The forms of the act, the causal connection and the consequences of the crime, envisaged b...
TRANSFORMATION OF FORMS OF PUBLIC BOARD IN UKRAINE
The author studies the transformation of the form of government in the context of the current constitutional process in the Ukraine. The political processes that have been preceded the adoption of the Constitution of Ukr...
THE LEGAL NATURE OF PAID AND UNPAID CONTRACTS FOR THE CARRIAGE OF PASSENGERS
The article investigates legal nature of contract of carriage of passengers, which is not currently finalized. The author also draws attention to lack of regulation of relations with gratuitous passengers, which puts the...
THEORETICAL PROBLEMS OF DEFINITION OF THE CONCEPT AND CONTENT OF ADMINISTRATIVE DELICACY
The article explores the concept of an administrative tort, the danger of the administrative tort in Ukraine today. The concept of administrative coercion to be used against violators of the authorities.
THE GROUNDS FOR BRINGING TO DISCIPLINARY RESPONSIBILITY OF CIVIL SERVANTS OF UKRAINE: PROBLEMS OF LEGAL REGULATION
This article is devoted to research of problems of legal regulation of grounds for disciplinary responsibility of public servants of Ukraine in terms of introduction of the new Law of Ukraine «On public service» and ac...