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THE LEGAL MECHANISM OF THE TAX AND ITS ELEMENTS
Journal: International Scientific Journal "Internauka" (Vol.1, No. 153)Publication Date: 2023-11-30
Authors : Paliukh Anastasiia;
Page : 72-76
Keywords : taxes; mechanism; legal regulation; tax relations; tax regulation; tax legal relations; tax;
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Abstract
The article analyzes the legal nature of taxes and the mechanism of their functioning. It is proved that the legal regulation of tax relations is based on the influence of economic processes in the interests of society. It was established that each of the principles of taxation is determined by the current Tax Code of Ukraine. The article analyzes various scientific approaches to determining the tax mechanism and its elements. A correct definition of the tax mechanism is proposed. Methods of tax planning, tax regulation and tax control are defined.
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Last modified: 2023-12-28 19:48:10