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 SM ISO690:2012АКСЮКОВ, Сергей. Публичное администрирование доходов и сборов в государствах англосаксонской правовой семьи. In: Legea şi Viaţa, 2013, nr. 11/2(263), pp. 10-13. ISSN 2587-4365. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Legea şi Viaţa | ||||||
| Numărul 11/2(263) / 2013 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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| Pag. 10-13 | ||||||
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In the article comparative research is providing of mechanisms of public administration of taxes and customs payments in the states of Anglo-Saxon legislation family. The analysis of activity of public authorities, which authorized for administration of taxes, custom payments in such countries as Great Britain, USA, Canada is made. It is grounded that in the system of public administration and in competence of corresponding organs, it іs necessary to avoid a grant to them powers on forming of financial politics of the state. |
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| Cuvinte-cheie доход, налог, сравнительное правоведение, таможенный платеж, публичная администрация |
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