TERMINATION OF TAX LIABILITY UPON LIQUIDATION OF A JURIDICAL PERSON (BY THE FOUNDERS’ DECISION): COMPARATIVE CHARACTERISTICS OF LEGISLATIONS OF THE RUSSIAN FEDERATION AND UKRAINE

Objective: to compare legislative acts reflecting the termination of tax obligations upon liquidation of the legal entity (by founders’ decision) in the Russian Federation and Ukraine, as well as to develop proposals for optimization of legislation in force.Methods: to achieve the goal, the followin...

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Bibliographic Details
Main Author: A. R. Oleynik
Format: Article
Language:English
Published: Tatar Educational Center “Taglimat” Ltd. 2016-03-01
Series:Russian Journal of Economics and Law
Subjects:
Online Access:https://www.rusjel.ru/jour/article/view/1982