SYSTEM OF EXERCISING FISCAL FUNCTIONS OF THE STATE: THEORETICAL AND LEGAL ASPECTS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 37, Issue 1
Abstract
The article is focused on highlighting the institutional aspect of the implementation of fiscal function of the state. The basic approaches to building a system of agencies realizing the fiscal function of the state have been analyzed. The types of fiscal authorities and current tendencies of their systematic and structural organization have been defined.
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- EP ID EP467416
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