CONCEPT OF «TAX OBLIGATION» IN THE LEGISLATION OF UKRAINE AND THE AZERBAIJAN REPUBLIC: A COMPARA LIVE-LEGAL ANALYSIS

Problems of Ukraine’s Legislation Development

Authors

  • M.I. Demirchiev Problems of Ukraine’s Legislation Development

Keywords:

tax, tax obligation, tax accounting, tax reporting, tax legislation

Abstract

The paper presents a comparative-legal analysis of constructions of the category tax obligation fixed in the acts of a tax legislation of Ukraine and the Azerbaijan Republic and offers the proposals to eliminate the drawbacks in the current tax legislation.

Published

2024-10-10

How to Cite

Demirchiev, M. (2024). CONCEPT OF «TAX OBLIGATION» IN THE LEGISLATION OF UKRAINE AND THE AZERBAIJAN REPUBLIC: A COMPARA LIVE-LEGAL ANALYSIS: Problems of Ukraine’s Legislation Development. Economics and Law, 26(1), 74–78. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/9277