Tax Inspection – Unlawful Interference
This article focuses on the issue of options, respectively the scope of application of the tax authorities’ discretion in the use of available instruments to ensure the objective of tax administration, i.e. the correct identification and determination of the tax and its payment. The article is based...
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Format: | Article |
Language: | English |
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Ludovika University Press
2018-12-01
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Series: | Public Governance, Administration and Finances Law Review |
Subjects: | |
Online Access: | https://folyoirat.ludovika.hu/index.php/pgaf/article/view/1208/525 |