Open AccessCORRELATION BETWEEN THE CONCEPTS OF “AGGRESSIVE TAX PLANNING” AND ”TAX EVASION” IN THE CONTEXT OF WORLD PRACTICE OF AVOIDING DOUBLE TAXATION
Author(s) -
O.O. Golovashevych
Publication year - 2020
Publication title -
ûridičnij naukovij elektronnij žurnal
Language(s) - English
Resource type - Journals
ISSN - 2524-0374
DOI - 10.32782/2524-0374/2020-5/59
Subject(s) - tax evasion , tax planning , context (archaeology) , double taxation , evasion (ethics) , economics , public economics , business , tax avoidance , medicine , history , immune system , archaeology , immunology