Interest in the context of tax relations: traditional approach and trends of tax management development
| Autor: | Liubov Kasianenko, Iryna Shopina, Mariia Karmalita, Dmytro Muliavka |
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| Jazyk: | English<br />French |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Juridical Tribune, Vol 10, Iss 1, Pp 56-68 (2020) |
| Druh dokumentu: | article |
| ISSN: | 2247-7195 2248-0382 |
| Popis: | The article deals with the definition of interest in taxation, its manifestations and features of its varieties, applied aspects of implementation. It focuses on the process of tax management, which is based on the interconnection of private and public interest. The authors emphasize that the private and public interest in taxation is implemented through the processes of rulemaking and law enforcement. It is proposed to define the rational combination or balance of private and public interest in taxation as the fair balance between the need to ensure the sustainable functioning of the tax system and the proper satisfaction of the economic and social needs of a particular taxpayer. The authors use methods of comparative legal analysis and legal modeling to describe the relationship between tax management and ensuring the implementation of private and public interest. The following is proposed in the context of the study: the definition of the content and legal nature of private and public interest in taxation, the disclosure of the peculiarities of their combination during the establishment and collection of tax payments in the state, the implementation of a comparative analysis of domestic and foreign legal doctrine and legal practice in this area. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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