Specific Features of Legal Regulation of Local Taxes and Fees
It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at the national level. The powers granted by the...
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Format: | Article |
Language: | English |
Published: |
Kharkiv National University of Internal Affairs
2020-12-01
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Series: | Право і безпека |
Subjects: | |
Online Access: | http://pb.univd.edu.ua/index.php/PB/article/view/410 |