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Moment of Execution of the Duty to Pay Taxes and Fees: A Tax-Legal Aspect
Type of publication
Straipsnis mokslo, meno, kultūros, profesiniame leidinyje / Article in science, art, culture, professional publication (S7)
Type of publication (old)
S5
Author(s)
Kucheryavenko, M. |
Smychok, Ye. |
Title
Moment of Execution of the Duty to Pay Taxes and Fees: A Tax-Legal Aspect
Date Issued
2020
Is part of
Yearbook of Ukrainian Law: Collection of Scientific Papers. ISSN 2077-4052, 2020, No. 12
Field of Science
Abstract
Formation by tax revenues of funds that ensure the implementation of state
functions, brings tax legal relations to the rank of one of the most significant for the existence
of the state and those who require unconditional government regulation. Therefore,
the main aim of the research work is to analyse the obligations to pay taxes and fees in
terms of a tax-legal aspect. The scope of the budget legislation is primarily related to the
stages of the budget process, procedures for the appearance, execution and reporting of
acts on budget. It is established that budget and tax legislations differ in terms of evaluation
of the parties. A state, by granting a bank a licence to carry out banking operations,
including transfer of taxes to the revenue parts of budgets, actually, convinces a payer
that the bank is the entity through which a payer not only has an opportunity, but also a
duty to pay tax.
functions, brings tax legal relations to the rank of one of the most significant for the existence
of the state and those who require unconditional government regulation. Therefore,
the main aim of the research work is to analyse the obligations to pay taxes and fees in
terms of a tax-legal aspect. The scope of the budget legislation is primarily related to the
stages of the budget process, procedures for the appearance, execution and reporting of
acts on budget. It is established that budget and tax legislations differ in terms of evaluation
of the parties. A state, by granting a bank a licence to carry out banking operations,
including transfer of taxes to the revenue parts of budgets, actually, convinces a payer
that the bank is the entity through which a payer not only has an opportunity, but also a
duty to pay tax.
Type of document
type::text::journal::journal article::research article
ISSN
2077-4052
Language
Anglų / English (en)
Access Rights
Atviroji prieiga / Open Access