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Економіка та право
Article . 2024
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ВЗАЄМНА ВІДПОВІДАЛЬНІСТЬ ЯК ПРИНЦИП ПОДАТКОВОЇ СИСТЕМИ УКРАЇНИ

descriptionPublicationkeyboard_double_arrow_right Article 01 Oct 2024 English Publisher:PH “Akademperiodyka”Journal:Економіка та право (issn: 1681-6277, Copyright policy )
Authors: H.D. Bolotova;

ВЗАЄМНА ВІДПОВІДАЛЬНІСТЬ ЯК ПРИНЦИП ПОДАТКОВОЇ СИСТЕМИ УКРАЇНИ

Abstract

Розглянуто принципи податкової системи України з позиції формування партнерських відносин між державою і платниками податків суб’єктами господарювання. Запропоновано доповнити ст. 4 Податкового кодексу України принципом взаємної відповідальності сторін податкових правовідносин і закріпити в ньому відповідний механізм його реалізації.

Keywords

податкова система, принципи оподаткування, принцип взаємної відповідальності, платники податків, контролюючі органи, відповідальність держави, відшкодування шкоди (збитків), незаконні рішення, дії, бездіяльність, Law in general. Comparative and uniform law. Jurisprudence, K1-7720

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold