COMMUNICATION OF CATEGORIES “TAX OBLIGATION” AND “TAX DEBT”
Journal Title: Науковий вісник Херсонського державного університету. Серія «Юридичні науки» - Year 2018, Vol 3, Issue 2
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.
Authors and Affiliations
Г. В. Россихина, В. В. Россихин
Keywords
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