Open AccessThe principle of individual legal responsibility of payer of tax value-added: problems of normative certainty and realization
Author(s) -
Юрій Ігорович Пивовар,
Андрій Ігорович Казанцев
Publication year - 2016
Publication title -
ûridičnij vìsnik. povìtrâne ì kosmìčne pravo
Language(s) - English
Resource type - Journals
eISSN - 2663-3949
pISSN - 2307-9061
DOI - 10.18372/2307-9061.41.11126
Subject(s) - taxpayer , law and economics , normative , legislature , liability , consolidation (business) , tax credit , tax law , business , double taxation , economics , law , public economics , accounting , political science