Tax authorities of local government bodies: regulatory consolidation and practice of implementation of these authorities
نویسندگان
چکیده
The article analyzed the regulatory consolidation of tax powers local self-government bodies, as well practices implementing these powers. provides a whole series decisions from law enforcement practice, which testify to complexity and unresolved issue procedure for body exercise its in terms making on approving rates taxes and/or fees or changes publishing this information. In particular, analysis relevant Supreme Court material allowed us distinguish three ways publicizing decision by self government body: posting bulletin board, official website village council, mass media. At same time, question arises - if media, then ones? Nationwide distribution? Analysis practice did not provide answers questions. Also, confirmation absence single established application issue, it is worth noting presence separate opinion judges composition 4 judges. our opinion, Joint Chamber Administrative Cassation should have resolved dispute surrounding bodies related relations. does prescribe publication are implemented accordance with subsection 12.3.4 clause 12.3 12, 12.5 271.2 271 Tax Code Ukraine. So, example, such situations period during must be published city council moment adoption, relationship mutual exclusivity between methods means information (of various spheres distribution) other cases. We believe that issues can become subject further scientific research, conclusions provided practice.
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ژورنال
عنوان ژورنال: Analìti?no-porìvnâl?ne pravoznavstvo
سال: 2023
ISSN: ['2788-6018']
DOI: https://doi.org/10.24144/2788-6018.2023.03.12