Article | Theoretical and Practical Aspects of the Harmonization of Norms of Commercial and Tax Codes |
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Authors |
Zeldina O.
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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 | |
Electronic version | Download |