RELATIONS OF TAX AUTHORITIES AND TAX PAYERS IN THE MEMBER COUNTRIES OF THE OECD IN THE CONDITIONS OF GLOBALIZATION
DOI:
https://doi.org/10.30890/2567-5273.2022-23-02-016Keywords:
tax authorities, taxpayers, taxation, tax control, cooperation, tax legislation, Intra-European Organization of Tax AdministrationsAbstract
Peculiarities of relations between tax authorities and taxpayers in Australia, Belgium, Great Britain, Israel, Ireland, Italy, Germany, USA, Finland, France, Switzerland, Sweden, etc. have been considered. The purpose of the article is to study the peculiMetrics
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References
Пугаченко О.Б. Діяльність податкових органів у зарубіжних країнах. Наукові праці Кіровоградського національного технічного університету: Економічні науки. 2012. Вип. 22. Ч. ІІ. С. 169-176
Василенко С.В. Правове регулювання податкового контролю в Україні : дис. ... канд. юрид. наук : 12.00.07 / Класич. приват. ун-т, Запоріжжя, 2019. 235 с.
Офіційний Web-портал The Intra-European Organization of Tax Administration. URL: http://www.iota-tax.org/ (дата звернення: 10.10.2022)
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2022-10-30
How to Cite
Пугаченко, О. (2022). RELATIONS OF TAX AUTHORITIES AND TAX PAYERS IN THE MEMBER COUNTRIES OF THE OECD IN THE CONDITIONS OF GLOBALIZATION. Modern Engineering and Innovative Technologies, 2(23-02), 27–32. https://doi.org/10.30890/2567-5273.2022-23-02-016
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