Challenges In Rolling Out The Framework Of Categories And Concepts Of Tax Code Of Ukraine In Terms Of “Tax Liability” Category
Challenges In Rolling Out The Framework Of Categories And Concepts Of Tax Code Of Ukraine In Terms Of “Tax Liability” Category

Summary/Abstract: Systematization and codification of the tax legislation is an essential round of its development. The aim of codification is not just to compile of the tax legislation into a single legislative act, but the coordination and development of a unified fiscal and legal terms, the elimination of gaps and conflicts in the legal regulation. An important element of such a codification is the using of the positive experience of foreign countries and scientific research of the experts. In the Tax Code of Ukraine, one can see many borrowings from the Tax Code of the Russian Federation, in particular, as to the tax liabilities and their dynamics. The paper shows the development of the category of “tax liability” in the financial and legal science and the tax legislation. The relationship of such categories as the “tax liability” and “tax obligation” are analyzes. The interrelation of tax liability and tax relationship are reveals. The dynamics of the tax liability are investigates.

• Details
• Contents