INSTRUMENTS OF PUBLIC ADMINISTRATION ACTIVITY REGARDING DISCRETION IN APPLYING PROVISIONS OF FINANCIAL LAW

Introduction. In the latest practice of law enforcement in financial law, the institution of discretion is widely used for taxation and public financial policy in terms of exercising the powers of regulatory authorities and taxpayers. At present, there is no standard procedure for exercising discret...

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Bibliographic Details
Main Author: Anna Barikova
Format: Article
Language:English
Published: V. N. Karazin Kharkiv National University 2021-08-01
Series:Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право»
Subjects:
Online Access:https://periodicals.karazin.ua/law/article/view/17130