ВЗАЄМНА ВІДПОВІДАЛЬНІСТЬ ЯК ПРИНЦИП ПОДАТКОВОЇ СИСТЕМИ УКРАЇНИ

• Datum: 2012
• 1. Verfasser: Bolotova, H.D.
• Format: Artikel
• Sprache: Ukrainisch
• Veröffentlicht: V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2012
• Online Zugang: https://economiclaw.kiev.ua/index.php/economiclaw/article/view/831
• Назва журналу: Economics and Law

The paper reviews the principles of Ukraine’s tax system from the view of formation of partner relations between the state and taxpayers-economic entities. The proposal is made to include the principle of mutual responsibility of parties of tax relations into the Art.4 of the Tax Code of Ukraine and...