THE LEGAL NATURE OF THE TAX LIABILITIES OF TAXPAYERS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 41, Issue 2
Abstract
The article investigates the legal nature and essence of the legal concept of “income tax liabilities” taxpayers. Analyzed scientific approaches to determine the definition of “tax liability”. The author focuses on the disclosure of the legal nature of the tax liabilities on the analysis of relationships as participants of tax legal relations.
Authors and Affiliations
Н. С. Хатнюк
Keywords
Related Articles
- EP ID EP473337
- DOI -
- Views 106
- Downloads 0
PROTECTION OF PROPERTY RIGHTS OF DEPOSITORS OF INSOLVENT BANKS ON CASH IN FOREIGN CURRENCY
The article devoted to the research legal nature of the relationship on cash in foreign currency, which made of the depositor to the account by the contract of bank deposit. Legal regulation and depositor compensation me...
COMPARATIVE ANALYSIS OF THE INSTITUTION OF ASYLUM LAW IN CONTEMPORARY INTERNATIONAL LAW AND NATIONAL LEGISLATION
The article investigates the problems of legislative recognition of refugee status in Ukraine. Based on the analy- sis of domestic legislation and international legal documents the article explores the history of origin...
THE CONSOLIDATION OF HUMAN RIGHTS AND FUNDAMENTAL FREEDOMS IN THE CONSTITUTION OF THE USSR IN 1978
This article examines the scope and form of consolidation of human rights and fundamental freedoms in last Consti- tution of the Soviet Ukraine. In particular, on the basis of a catalogue of rights and freedoms guarantee...
FEATURES OF DETERMINING OF SUNKEN VESSELS, IT’S WRECKS AND CARGO
The article analyzes the legal regulation of ownership of wrecks, wreckage and cargo, establishes basic conditions for ascertaining the legal status of wrecks, analyzes cases of wrecks and the fate of their cargo that ar...
LEGAL REGULATION OF HOUSING RELATION SPOUSES IN ROMAN PRIVATE LAW
The article is sanctified to illumination of question of the legal adjusting property relations of the married couples in the Roman law. The question of the legal adjusting of property relations of the married couples i...