Object structure

PLMET:

click here to follow the link

Title:

Problemy stosowania zasad prawa podatkowego Ukrainy

Alternative title:

The problems of applying the principles of tax law of Ukraine

Creator:

Mostovyj, Andrii

Subject and Keywords:

code ; tax law ; tax ; tax principles ; tax bases

Abstract:

The analysis presented below is aimed at displaying the problems of applying the principles of tax law of Ukraine. The main problem is the failure to meet the requirements of the relevant rule, and to respect mainly the public interest by abandoning the private interest when applying the relevant tax standards. Legal standards, including tax ones, must be analyzed and brought into conformity with the Constitution of Ukraine and other laws, including civil and commercial law. The main conclusion is that the solution to the problem of non-compliance with tax law rules must be made not only through changes to tax standards, but also through the precise formulation of the principles of tax law of Ukraine.

Place of publishing:

Wrocław

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2019

Identifier:

ISSN 2544-8382

DOI:

10.34616/kpf.2019.3.25.41

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2019, s.25-41

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Rights holder:

© Copyright by Uniwersytet Wrocławski