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SM ISO690:2012 КАЛИНИЧЕНКО, А.. Понятие налогового обязательства в законодательстве Украины. In: Закон и Жизнь , 2013, nr. 10/3(262), pp. 76-79. ISSN 1810-3081. |
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Закон и Жизнь | ||||||
Numărul 10/3(262) / 2013 / ISSN 1810-3081 | ||||||
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Pag. 76-79 | ||||||
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The article concerns analysis of notion of tax liability, it is analyzed approaches of scientists to defining of that notion, it is defined that tax liability is complicated and comprehensive and its fulfillment is staged process. It separately consideres the stages of its fulfillment such as tax accounting liability, tax payment liability, filing of tax returns liability. It is analyzed regulatory acts of Ukraine,
which concern tax liability and stages of its fulfillment. The article also concerns analysis of moments when liability occurs and when it is fulfilled. |
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Cuvinte-cheie налоговое право, обязательство по ведению налогового учета, обязательство по уплате налогов, обязательство по подаче налоговой отчетности., налоговое обязательство |
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