Tax audits as a form of tax control: features of electronic verification
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 27, Issue
Abstract
Tax changes are a permanent state of the Ukrainian tax system. Evidence of this is the Tax Code of Ukraine and its continuous improvement and supplements. Despite the existing lack of effective practice, which manifests itself in a number of cases in the process of implementing corrective measures, the desire to form an optimally balanced system of taxation continues to be relevant. Adoption of the Law of Ukraine «On Amendments to the Tax Code to Improve the Investment Climate in Ukraine» of December 21, 2016 № 1797-VIII, implements the intention to convert relations with fiscal authorities to the maximum in digital format. On the basis of this Law, there have been significant changes in taxation, which came into force on January 1, 2017.
Authors and Affiliations
Т. О. Голоядова
Problems of the state legal policy in the field of economic concentration
The article defines and analyzes the tasks of the state legal policy in the sphere of providing economic concentration processes. The state legal policy in this area has to occur taking into account the distribution of e...
Legal mechanisms of dissemination of agreement on specific use of joint immovable property to third persons
The article is devoted to the research of legal mechanisms of transfer of co-owners rights and duties in agreement on possession and use of joint immovable property to acquirer of ownership on a share in such property as...
A study of the person of the victim in the investigation of injury to persons who are serving sentences in the form of inprisonment
In positions of scientific articles the author highlights the results of his own empirical research in the form of anonymous survey of convicted persons who are serving punishment of imprisonment in the institution of se...
Characteristics of domestic violence: responsibility and consequences
In the work reviewed the general provisions on the implementation of family violence. Its constituent elements are defined. The general characteristic of each element of domestic violence is given. The existing and actua...
Relation of the providing the rent of property with other payable activities of public service
The article is devoted to the analysis of normative and legal acts regulating the actual problems of combining the public service with other activities, in particular, rent of movable and immovable property.