THE LEGAL NATURE OF THE TAX LIABILITIES OF TAXPAYERS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 41, Issue 2
Abstract
The article investigates the legal nature and essence of the legal concept of “income tax liabilities” taxpayers. Analyzed scientific approaches to determine the definition of “tax liability”. The author focuses on the disclosure of the legal nature of the tax liabilities on the analysis of relationships as participants of tax legal relations.
Authors and Affiliations
Н. С. Хатнюк
Keywords
Related Articles
- EP ID EP473337
- DOI -
- Views 105
- Downloads 0
CONCEPT AND CLASSIFICATION OF CORRUPTION SPEEDS
The article is devoted to the study of the concept and classification of corruption misdemeanors. The existing approaches to the division of corruption offenses into species are analyzed, the actual definition of the con...
WAR CRIMES IN CRIMINAL LAW OF UKRAINE
The article is devoted to the concept, characteristic sand classification of war crimes. The approaches of differents cholarsonthisissue. The author focuse sonrevealing the content of the term «warcrime» taking in to ac...
PREVENTION OF FEMALE-MINORS CRIME
The article deals with the phenomenon of female-minors crimes, reveals its peculiarities and main tendencies. The author of the present article describes main characteristics of the most typical crimes committed by minor...
TYPES OF SUPPORTING CONTRACTS OF TRANSPORT SERVICES IN CIVIL LAW OF UKRAINE
The article is devoted to the study of types of auxiliary contracts for the provision of transport services in civil law of Ukraine. It provides a comparative analysis of the legal regulation of some auxiliary contracts...
LEGAL GROUNDS FOR REPARATION OF MORAL DAMAGE CAUSED TO CONSUMER BY BREACH OF CONTRACT
The article deals with the actual aspects of compensation for non-pecuniary damage caused by the violation of con- sumer rights. The normative grounds for using this method of protecting civil rights are systematized. Au...