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Ultima descărcare din IBN: 2017-09-19 18:11 |
SM ISO690:2012 КОНЮШКО, Константи. К вопросу о финансово-правовой природе налоговых споров и роли административных судов в их рассмотрении в Украине. In: Legea şi Viaţa, 2014, nr. 2/3(266), pp. 25-29. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 2/3(266) / 2014 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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Pag. 25-29 | ||||||
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Rezumat | ||||||
The article analyzes the concept of the tax conflict and the tax dispute, defines their
interaction. The factors of tax conflict and tax disputes are established. We study the
principles of tax law, laid down by the Tax Code of Ukraine. The approaches to the parity
of public and private interests in tax relations are defined. Tax disputes are investigated
from the standpoint of the theory of financial law. This is Discusses the reasons for
inclusion of tax disputes to financial and legal disputes that are public. The characteristics
and the subjects of the tax dispute are analyses. The subject of the tax dispute is viewed
through the prism of public finances, taking into account the peculiarities of the objects
of tax relations. It is Proved the expediency of tax disputes attribution the disputes, are
viewed in administrative proceedings. |
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Cuvinte-cheie административное судопроизводство, налоговый спор, на- логовые правоотношения, финансово-правовой характер налоговых споров |
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