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PECULIARITIES OF LEGAL IMPLEMENTATION OF EUROPEAN STANDARDS IN THE TAX LEGISLATION OF UKRAINE REGARDING APPEALS OF DECISIONS, ACTIONS OR INACTION OF CONTROL AUTHORITIES

Valentyna Shokruta

Анотація

The article analyzes the main documents of the Council of Europe that are important in the context of exploring the problems of appealing against decisions, actions or inaction of regulatory authorities in the field of taxation. The application of the Convention for the Protection of Human Rights and Fundamental Freedoms of 1950 in the examination of the practice of the European Union of human rights concerning appeals against decisions, actions or omissions of public authorities has been studied. A scientific analysis of some theoretical issues has been prepared, the solution of which is related to the improvement of legislation governing this area of relations through the implementation of European principles in the national legislation of Ukraine.

Класифікація

Домен
Social Sciences
Галузь
Economics, Econometrics and FinanceBusiness, Management and Accounting
Підгалузь
General Economics, Econometrics and FinanceAccountingEconomics and Econometrics
Тема
★Economic Issues in UkraineTaxation and Legal IssuesEconomic and Fiscal Studies

Ідентифікатори

DOI: 10.5281/zenodo.5865805

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