Liability of legal entities for tax offenses: experience of foreign countries

The article is devoted to highlighting the experience of foreign countries regarding responsibility for tax offenses. It is noted that since the filling of the budget of any state depends on establishing a mechanism of control over the implementation of tax revenues from large taxpayers, namely fro...

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Bibliographic Details
Main Author: M. Balyshev
Format: Article
Language:English
Published: State Higher Educational Establishment «Uzhhorod National University». 2024-11-01
Series:Науковий вісник Ужгородського національного університету. Серія Право
Subjects:
Online Access:http://visnyk-pravo.uzhnu.edu.ua/article/view/315364