Kalinichenko A. Notion and nature of promissory note relating to tax liability

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U000313

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

22-01-2014

Specialized Academic Board

K17.051.07

Essay

Dissertation deals with the complex analysis of notion and nature of the promissory note relating to tax liability. Special attention was paid to the analysis of notion of tax liability, which implies the right of the taxpayer to issue a promissory note relating to tax liability; study the notion and nature of promissory note relating to tax liability and identification how promissory note relating to tax liability as special tax instrument effects on tax legal relationship.

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