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Tax law - a complex financial and legal institution that regulates the power relations for the establishment, introduction and collection of taxes and fees, as well as the relations that arise
29/08/2021
The general part of tax law includes institutions that establish general approaches to the regulation of the tax system, relating to all types of taxes and fees, all the rules of the Special Part. The general part covers the norms made, so to speak, in parentheses.
29/08/2021
A special part of tax law contains a system of institutions that detail the system of taxes and fees and determine their specific legal structures. That is, it regulates the legal regime of all taxes provided by law.
29/08/2021
The sources of tax law of Ukraine are the Constitution of Ukraine, the Tax Code of Ukraine, laws of Ukraine and bylaws related to taxation, as well as international treaties of Ukraine (for example, agreements on the unification of double taxation).
28/08/2021
The general part of tax law includes institutions that establish general approaches to the regulation of the tax system, relating to all types of taxes and fees, all the rules of the Special Part. The general part covers the norms made, so to speak, in parentheses. In parentheses are the institutions of the Special Part, to which the provisions of the General Part apply, but in a specific case due to a certain tax or fee.
28/08/2021
Sources of tax law in Ukraine are the Constitution of Ukraine, the Tax Code of Ukraine, laws of Ukraine and bylaws related to taxation, as well as international treaties of Ukraine (for example, agreements on the unification of double taxation).
27/08/2021
The Institute of Tax Law is a separate set of legal norms that provide targeted regulation of relations related to the receipt of taxes and fees in the budgets. Tax law is a relatively independent sector of financial law and occupies an autonomous position in relation to other institutions in this industry.