The significance of the criteria personalization responsible person for the classification of taxes and fees
Journal Title: Актуальні проблеми держави і права - Year 2016, Vol 77, Issue
Abstract
The article is devoted to the definition of personalization criteria obligated person for the classification of taxes and fees. Study the legal tax consolidation arrangements, stands the main criterion for the classification of the tax, namely the criterion of the personification of the obligated person.
Authors and Affiliations
Є. А. Ананьєва
Keywords
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