Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine

The purpose of the article is to reveal the key tendencies of legal policy to balance some discretionary provisions of the Tax Code of Ukraine. The author of the article has primarily used the formal and legal special research method. The emphasis has been placed on the fact that the legal instituti...

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Bibliographic Details
Main Author: A. A. Barikova
Format: Article
Language:Ukrainian
Published: Kharkiv National University of Internal Affairs 2021-07-01
Series:Вісник Харківського національного університету внутрішніх справ
Subjects:
Online Access:http://visnyk.univd.edu.ua/index.php/VNUAF/article/view/375