Taxes and Taxation
Reference:
Fake F.F.
Definition of tax administration: elements, goals, principles of implementation
// Taxes and Taxation.
2009. № 4.
URL: https://en.nbpublish.com/library_read_article.php?id=56569
Fake F.F. Definition of tax administration: elements, goals, principles of implementation
Abstract:
Tax administration is an actively used by both legislator and the doctrine, as a term, however, there is no legal definition of it so far. The author in this article comes to a conclusion that there’s need to provide a detailed definition through the characteristics of elements, provides the list of such elements, goals, methods, aims, general principles of functioning of tax system. Keywords: tax, administration, characteristic, goal, aim,
method, activity, business.
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