Keywords: budget legislation, taxpayers, platform, commercial bank

Moment of execution of the duty to pay taxes and fees: a tax‑legal aspect

Mykola P. Kucheryavenko , Yevhen M. Smychok

Suggested citation

Mykola P. Kucheryavenko , & Yevhen M. Smychok (2019). Moment of execution of the duty to pay taxes and fees: a tax‑legal aspect. Journal of the National Academy of Legal Sciences of Ukraine, (1), -.

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• 415 Views
• Journal of the National Academy of Legal Sciences of Ukraine - Journal NALSU №1, 2019 year

Keywords: regulatory act, decisions of local councils, local taxes, court appeal, publication procedure, rule-making procedures

Legal nature of decisions of local councils on establishment of local taxes and fees: the problem of assignment to regulatory acts

Mykola P. Kucheryavenko , Yevhen M. Smychok , Serhii V. Broiakov

https://doi.org/10.31359/jnalsu.29(2).2022.178-193

Suggested citation

Mykola P. Kucheryavenko , Yevhen M. Smychok , & Serhii V. Broiakov (2022). Legal nature of decisions of local councils on establishment of local taxes and fees: the problem of assignment to regulatory acts. Journal of the National Academy of Legal Sciences of Ukraine, (2), -. https://doi.org/10.31359/jnalsu.29(2).2022.178-193

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• 567 Views
• Journal of the National Academy of Legal Sciences of Ukraine - Journal NALSU №2, 2022 year

Keywords: taxes, functions of the State, academic subject, tax law, administrative jurisdiction

Tax as a systematic government institution or possible consequences of neglecting «tax law»

Mykola P. Kucheryavenko , Iryna M. Bondarenko , Serhii V. Broiakov

https://doi.org/10.31359/jnalsu.29(3).2022.108-123

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Mykola P. Kucheryavenko , Iryna M. Bondarenko, & Serhii V. Broiakov (2022). Tax as a systematic government institution or possible consequences of neglecting «tax law». Journal of the National Academy of Legal Sciences of Ukraine, (3), -. https://doi.org/10.31359/jnalsu.29(3).2022.108-123

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• 431 Views
• Journal of the National Academy of Legal Sciences of Ukraine - Journal NALSU №3, 2022 year

Keywords: tax law; tax legislation; subject of tax law; method of tax law; Tax Code of Ukraine; tax procedures; tax liability

On the Issue of the Prerequisites for the Identification And Structuring of Tax Law as an Independent Branch

Mykola P. Kucheryavenko

https://doi.org/10.31359/1993-0909-2026-33-1-154

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Mykola P. Kucheryavenko (2026). On the Issue of the Prerequisites for the Identification And Structuring of Tax Law as an Independent Branch. Journal of the National Academy of Legal Sciences of Ukraine, 33(1), 154-165. https://doi.org/10.31359/1993-0909-2026-33-1-154

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• 31.03.2026
• 120 Views
• Journal of the National Academy of Legal Sciences of Ukraine - Journal NALSU №1, 2026 year