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Taxes and Taxation
Reference:
Pavlenko, S. P.
Legal Status of a Tax Agent: the General and Peculiar When Assessing and Paying Personal Income Tax
// Taxes and Taxation.
2010. № 3.
URL: https://en.nbpublish.com/library_read_article.php?id=57289
Pavlenko, S. P. Legal Status of a Tax Agent: the General and Peculiar When Assessing and Paying Personal Income TaxAbstract: The article contains the analysis of the existing legislation regulating the rights and responsibilities of tax agents as well as the court cases revealing the problems of legal regulation of the mentioned above elements of a legal status of a tax agent. The author described the main defects of tax legislation hindering from effective realization of the legal norms and creating contradictions in court practice. Keywords: tax, agent, Code, personal income tax, responsibility, authorities, credit for tax, tax refund, tax assessment, court.
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