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Article Theoretical and Practical Aspects of the Harmonization of Norms of Commercial and Tax Codes
Authors
Zeldina O.
Name of magazine Legal journal «Law of Ukraine» (Russian version)
Issue 7-8 / 2012
Pages 101 - 108
Annotation

There is theoretically proved in this article, that tax legal relations, which are connected with realization of commercial activity, are the part of organizational and commercial relations. The norms of Commercial and Tax Codes are analyzed, the ways of their harmonization are shown.

Keywords organizational and commercial relations, tax relations, harmonization of the norms of law, principles of taxation, responsibility of commercial actors.
References
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