Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
793 1 |
SM ISO690:2012 ПАСИЧНАЯ, И.. Согласованность при построении модели налоговых правоотношений
. In: Закон и Жизнь , 2013, nr. 4(256), pp. 35-38. ISSN 1810-3081. |
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Закон и Жизнь | ||||||
Numărul 4(256) / 2013 / ISSN 1810-3081 | ||||||
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Pag. 35-38 | ||||||
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One of the principles of the model of tax relations investigated in this article. The principle is that the rules of tax law should be coordinated with each other and with the whole system of law governing related relationships. Suggestions for improvement of the Tax Code of Ukraine concerning liability of tax department for violation of terms of return to taxpayers overpaid tax are based on the analysis of the tax legislation of foreign states. |
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Cuvinte-cheie норма права, правоотношение, модель правоотношения, налоговое правоотношение |
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