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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Bibliographic Details
Main Author: O. V. Pabat
Format: Article
Language:English
Published: Kharkiv National University of Internal Affairs 2020-12-01
Series:Право і безпека
Subjects:
Online Access:http://pb.univd.edu.ua/index.php/PB/article/view/410