Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
678 4 |
Ultima descărcare din IBN: 2017-09-19 17:26 |
Căutarea după subiecte similare conform CZU |
342.9:336.22(477) (1) |
Electoral law. Voting. Electoral systems (1224) |
Public revenue (475) |
SM ISO690:2012 ЦВИРА, Диана. Классификация налоговых споров, рассматриваемых в рамках административного судопроизводства Украины. In: Legea şi Viaţa, 2017, nr. 4/2(304), pp. 131-134. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 4/2(304) / 2017 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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CZU: 342.9:336.22(477) | ||||||
Pag. 131-134 | ||||||
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Rezumat | ||||||
The article is focused on the research of the peculiarities of tax disputes arising in the process of interaction between taxpayers and the authorized state agencies in the field of taxation, and addressed within administrative proceedings of Ukraine. The author has analyzed scientific approaches and appropriate provisions of the current administrative legislation in regard to the semantic content of the category of “tax dispute”; has expressed own positions as for the formulation of the features of this concept. Particular attention has been paid to the classification of tax disputes on the following criteria: subject (the initiator) of the dispute; object of the dispute; the grounds of the dispute; content of tax relations, which contribute to the consideration of the dispute; types of taxes and fees. |
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Cuvinte-cheie налог, административное судопроизводство, обжалование, налоговый спор, налоговые отношения |
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