MUTUAL RESPONSIBILITY AS A PRINCIPLE OF UKRAINE’S TAX SYSTEM

Economic and Legal Problems of Economic Activity

Authors

  • H.D. Bolotova Institute of Economic and Legal Researches of the NAS of Ukraine, Donetsk

Keywords:

tax system, principles of taxation, principle of mutual responsibility, taxpayers, controlling bodies, state’s responsibility, compensation of damage (losses),, illegal decisions, acts, inaction

Abstract

The paper reviews the principles of Ukraine’s tax system from the view of formation of partner relations between the state and taxpayers-economic entities. The proposal is made to include the principle of mutual responsibility of parties of tax relations into the Art.4 of the Tax Code of Ukraine and to fix a corresponding mechanism of its realization in it.

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Published

2024-10-02

How to Cite

Bolotova, H. (2024). MUTUAL RESPONSIBILITY AS A PRINCIPLE OF UKRAINE’S TAX SYSTEM: Economic and Legal Problems of Economic Activity. Economics and Law, 33(2), 124–131. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/8444

Issue

Vol. 33 No. 2 (2012): ECONOMICS AND LAW

Section

Статті