| Article title | Taxpayers and tax authorities as subjects of public legal dispute |
|---|---|
| Authors |
Zhernakov M.
|
| Journal name | Legal journal «Law of Ukraine» (Ukrainian version) |
| Journal issue | 1-2 / 2013 |
| Pages | 99 - 105 |
| Abstract | The article is devoted to maintaining the special features of the tax authorities and taxpayers activity in public legal disputes. The specific character of administrative proceedings, concerning the litigation over tax disputes in Ukraine is analyzed. Special attention is given to the characteristics of public legal dispute and its participants. |
| Keywords | public legal disputes, tax disputes, administrative proceedings, taxpayers, tax authorities. |
| References | |
| Electronic version | - |