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Articolul precedent |
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SM ISO690:2012 БЕСПАЛОВА, А.. Контролирующие органы и органы взыскания: понятие и компетенция
. In: Закон и Жизнь , 2013, nr. 8/2(260), pp. 46-50. ISSN 1810-3081. |
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Закон и Жизнь | ||||||
Numărul 8/2(260) / 2013 / ISSN 1810-3081 | ||||||
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Pag. 46-50 | ||||||
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Sufficient financial basis is the security for public authorities’ performance of tasks and functions, which both society as a whole and its individual groups are interested in. Fiscal measures are taken by the relevant authorized bodies. The article is devoted to the main features of the collection and supervisory bodies, as well as delineation of their competence in order to avoid overlaps or inconsistencies between the practical activity and acting legislation. The main purpose of the article is to reveal the role and the authority of the above-mentioned bodies. Besides, the article investigates the competence of tax authorities in the context of dialectical correlation between the concepts of «collection» and «levying». These categories are often met in the tax legislation, however there is no legal definition for them. |
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Cuvinte-cheie налоговый контроль, органы взыскания, контролирующие органы, таможенный контроль |
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