| Autor: |
Demenko, Oleksandr |
| Předmět: |
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| Zdroj: |
Scientific Journal of Polonia University; 2024, Vol. 63 Issue 2, p137-143, 7p |
| Abstrakt: |
The article is devoted to the analysis and coordination of material and procedural norms of financial law in the context of regulating the behaviour of subjects of tax relations. The author examines the main directions and order of interaction of legislative acts, doctrinal positions aimed at regulating the financial aspects of taxation, with the aim of harmonizing these norms for effective control and ensuring compliance with their requirements. The article highlights the important aspects of the influence of material norms on the tax practice of subjects, defines the key aspects of legal personality in the taxation system and argues for the need to harmonize the material and procedural aspects of financial law. The article examines in detail the tools and mechanisms of coordination of material and procedural aspects of financial law to ensure the effective functioning of the taxation system and reduce the risks of violations. The author analyses the relationship between legal standards and real practice in the field of tax relations, taking into account economic and social factors affecting the behaviour of tax subjects. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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