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Administrative and municipal law
Reference:
Dolgopolov, O. I., Lovinyukov, A. S.
On Proper Conditions of Discharge of Tax Responsibility
// Administrative and municipal law.
2009. № 12.
URL: https://en.nbpublish.com/library_read_article.php?id=57064
Dolgopolov, O. I., Lovinyukov, A. S. On Proper Conditions of Discharge of Tax ResponsibilityAbstract: Review: the author studied the legal and organizational issues of discharge of tax responsibility. The author defined the problems of law-enforcement practice in tax collect and analyzed the positions of the Constitutional Court as well as Higher Arbitrage Court regarding tax payments and discharge of tax responsibility. Keywords: tax, responsibility, arrears, levy, tax administration, fee, tax service, Constitutional Court, finances, tax collect
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