The Honesty of Taxpayer as Factor of the State Security: Realities of Tax Legislation and Judicial Practice of Ukraine
In this study, the category of the “honesty of taxpayer” and features of its application in the tax legislation and judicial practice of Ukraine are analysed. Explained are also the evaluation and subjective character of this category, because the clear criteria of the honesty in law are absent and...
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| Format: | Article |
| Language: | ces |
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Trnava University, Faculty of Law
2017-03-01
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| Series: | Societas et Iurisprudentia |
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| Online Access: | http://sei.iuridica.truni.sk/archive/2017/01/SEI-2017-01-Studies-Babin-Igor-Ivanovich.pdf |