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