Regulation Of Tax Obligation: A Comparative Characterization Of Statute Ukraine And Romania

Authors

  • A.R. Oliinyk

Keywords:

duty of taxpayer, tax obligation, taxpayer, paying taxes, tax declaration, constitutional duty, constitutional norm.

Abstract

Regulation of tax obligation has been investigated on the basis of comparative characteristics of norms of the Fundamental Law of Ukraine and Romania. The common denominators and differences have been defined in the regulation of obligation for taxes and fees payment in Ukraine and Romania by analyzing Constitutions of both countries. Optimization lines of norms of the Fundamental Law of Ukraine have been suggested.

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Published

2020-01-16

Issue

No. 33 (2013): Actual problems of improving of current legislation of Ukraine

Section

Articles