New ways of partnership between taxpayers and fiscal authorities: an administrative mechanism

Хатнюк, Наталія Сергіївна (2019) New ways of partnership between taxpayers and fiscal authorities: an administrative mechanism Міжнародний науково-практичний журнал "Верховенство права" (1). pp. 187-192.

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Abstract

The article is devoted to the study of the legal nature and nature of the relationship between taxpayers and fiscal authorities. The author emphasizes the creation of legal conditions for partnership of tax relations participants with observance of the principle of equality and balance of rights and obligations of participants of these relations. Modern mechanisms of partnership interaction between taxpayers and fiscal authorities are analyzed, as well as new ways of cooperation and coordination of activities of tax legal actors are proposed and defined in the legislation.

Item Type: Article
Uncontrolled Keywords: tax relations; taxpayer; fiscal authorities; balance of public and private interests; partnership interaction and cooperation of participants; coordination of activities of tax relations participants
Subjects: Articles in journals > Наукові (входять до інших наукометричних баз, крім перерахованих, мають ISSN, DOI, індекс цитування)
Divisions: Факультети > Факультет права та міжнародних відносин > Кафедра публічного та приватного права
Depositing User: Наталія Сергіївна Хатнюк
Date Deposited: 28 Nov 2019 10:14
Last Modified: 28 Nov 2019 10:14
URI: http://elibrary.kubg.edu.ua/id/eprint/29358

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