Рlace of tax planning in tax law
The article is dedicated to finding out the place of tax planning in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon. Great attention is paid to the problem of the lack of strict legitimation of the legal definition, legal nature and its place in the...
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| Format: | Article |
| Language: | English |
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Yaroslav Mudryi National Law University
2017-06-01
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| Series: | Теорія і практика правознавства |
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| Online Access: | http://tlaw.nlu.edu.ua/article/view/101322 |