THE CONCEPT AND STRU CTUR E OF THE PROCEDURA L REGIME IN TAX LEGA L RELATIONS
Journal Title: Порівняльно-аналітичне право - Year 2017, Vol 1, Issue
Abstract
The article studies relevant to the theory and practice of the problem of definition of the procedural regime, the elements that make up its structure. The basic approaches to understanding the structure of the tax procedural regime. Determined that the procedural tax regime should be considered from the perspective of narrow and broad understanding.
Authors and Affiliations
Л. І. , Колеснік
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