Fine in the tax law: between a method of providing and sanction
Doctrinal idea of the tax and legal nature of fines can be reduced to three areas, according to the fine which means: as a means of support; as a sanction; as such, has a dual legal nature (consisting properties sanctions and way of security). No matter what the legal nature give a penalty (penaltie...
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| Format: | Article |
| Language: | English |
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Yaroslav Mudryi National Law University
2016-03-01
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| Series: | Теорія і практика правознавства |
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| Online Access: | http://tlaw.nlu.edu.ua/article/view/63820 |