COMMUNICATION OF CATEGORIES “TAX OBLIGATION” AND “TAX DEBT”
Keywords:
tax debt, tax liability, tax liability, tax payer
Abstract
In the article the author considers the correlation of such categories in tax law as “tax amount”, “tax liability”, “monetary obligation”, “tax debt”. Attention is focused on the procedure for coordination of tax (or monetary) obligations. Analyzed the norms of the current tax legislation of Ukraine and made appropriate proposals for its improvement.
References
1. Податковий кодекс України. Відомості Верховної Ради України. 2011. № № 13–17. Ст. 112.
2. Словник української мови: в 11 т. Т. 10. Київ, 1979. 660 с.
2. Словник української мови: в 11 т. Т. 10. Київ, 1979. 660 с.
Published
2018-06-27
Pages
85-88
Section
SECTION 3 ADMINISTRATIVE LAW AND PROCESS; FINANCIAL LAW; INFORMATION LAW