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Journal of the National Academy of Legal Sciences of Ukraine

Author

Serhii V. Broiakov

Department of Financial Law
Yaroslav Mudryi National Law University
Kharkiv, Ukraine

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

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

Suggested citation

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