Normative-and-legal providing activities of control bodies on determination of the amount of monetary obligations

  • Anna Sitko Taras Shevchenko National University of Kyiv
Keywords: monetary obligation, legislation, regulatory support, the supervisory authority, shortcomings improvement

Abstract

The article analyzes the educational and methodical, scientific literature and current legislation in order to determine the content of legal support of the controlling bodies in determining the amount of monetary obligations. Particular attention is paid to the analysis of scientific opinions given perspective. Based on the study found flaws regulatory support and ways to solve them

References

Konstytutsiia Ukrainy // Vidomosti Verkhovnoi Rady Ukrainy. — 1996. — № 30. — St. 141

Mizhnarodna diialnist : Ofitsiinyi sait Ministerstva dokhodiv i zboriv Ukrainy. [Elektronnyi resurs]. — Rezhym dostupu: http://minrd.gov.ua/diyalnist-/mijnarodne-/informatsiya-schodo-spivrobitnitstva-mini/.

Mizhnarodna diialnist ta vzaiemodiia: Ofitsiinyi sait Ministerstva dokhodiv i zboriv Ukrainy. [Elektronnyi resurs]. — Rezhym dostupu : http://minrd.gov.ua/diyalnist-/m i j n a r o d n e - / i n f o r m a t s i y a - s c h o d o -spivrobitnitstva-mini/

Podatkovyi kodeks Ukrainy : Zakon Ukrainy vid 02.12.2010 № 2755-VI. [Elektronnyi resurs]. — Rezhym dostupu: http://zakon4.rada.gov.ua/laws/show/2755-17.

Mytnyi kodeks Ukrainy : Zakon vid 13.03.2012 № 4495-VI. [Elektronnyi resurs]. — Rezhym dostupu : http://zakon4.rada.gov.ua/laws-/show/4495-17.

Pro Derzhavnu fiskalnu sluzhbu Ukrainy: Postanova Kabinetu Ministriv Ukrainy vid 21 travnia 2014 r. //Ofitsiinyi visnyk Ukrainy. – 2014. – № 55,st. 1507.

Hryshchuk V. L. Pravovyi status orhaniv, shcho kontroliuiut splatu podatkiv ta zboriv v Ukraini : dys. … kand. yuryd. nauk, 12.00.07 / Viktor Leonidovych Hryshchuk. — Natsionalnyi universytet derzhavnoi podatkovoi sluzhby Ukrainy. — I., 2014. — 35 s.

Podatkovyi kodeks Ukrainy: postateinyi komentar : u 2 ch. / V. V. Bilous, L. K. Voronova, O. O. Holovashevych ta in. ; za red. M. P. Kucheriavenka. — X. : Pravo, 2011. — Ch. 1. — S. 386. (704 s.).
Published
2019-02-22
How to Cite
Sitko, A. (2019). Normative-and-legal providing activities of control bodies on determination of the amount of monetary obligations. Administrative Law and Process, (2(16), 42-50. Retrieved from https://applaw.net/index.php/journal/article/view/123
Section
General administrative law