STRENGTHENING RESPONSIBILITY FOR VIOLATION OF THE PROCEDURE FOR ACCRUAL, ACCOUNTING AND PAYMENT OF A UNIFIED SOCIAL TAX AND ITS IMPACT ON THE PROCESS OF LEGITIMIZATION OF INCOMES
Journal Title: Порівняльно-аналітичне право - Year 2017, Vol 5, Issue
Abstract
The article reveals and analyzes the main aspects of the strengthening of financial, administrative and criminal liability, which can be applied to legal and physical persons–entrepreneurs in case of violation of the rules of current legislation on accrual and payment of a unified social tax, as well as their influence on the process of legitimization of incomes.
Authors and Affiliations
О. С. , Носарівська
Keywords
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