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Ultima descărcare din IBN: 2018-08-27 16:05 |
SM ISO690:2012 ТЕРНУЩАК, Михайл. К вопросам о правовом статусе центров обслуживания налогоплательщиков в Украине
. In: Закон и Жизнь , 2013, nr. 9/3(261), pp. 221-225. ISSN 1810-3081. |
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Закон и Жизнь | |||||
Numărul 9/3(261) / 2013 / ISSN 1810-3081 | |||||
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Pag. 221-225 | |||||
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This article examines the legal status of centers of maintenance taxpayer in Ukraine, functioning as centers for the provision of administrative services at the State tax inspectorates in the structure of the Ministry of revenues and duties of Ukraine. Article is analyzed in detail position of Ukrainian and Russian scientists about the interpretation the concept of «legal status of executive authorities». The author focuses attention on the research of elements of the legal status of centers of maintenance taxpayer, namely, the rights, duties and responsibilities of officials and officers the State Tax Inspectorate involved in the activities of the centers of maintenance taxpayer. |
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Cuvinte-cheie правовой статус, компетенция, центры обслуживания налогоплательщиков, органы исполнительной власти, государственные налоговые инспекции |
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