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ПРОБЛЕМНІ АСПЕКТИ ПОРУШЕНЬ В СФЕРІ ОПОДАТКУВАННЯ ТА ЗАХОДИ ЩОДО ЇХ ВИЯВЛЕННЯ // Problematic aspects of tax infractions and measures aimed at their revelation

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  • Лебедзевич, Яна Вікторівна

    (Житомирський державний технологічний університет)

Abstract

Basic reasons assisting tax delinquencies have been reflected, major types of tax legislation infractions have been considered as well as measures towards the bias use of tax avoidance and reduction of tax liabilities by taxpayers have been suggested. Висвітлено основні причини, які сприяють податковим правопорушенням, розглянуто основні види порушень податкового законодавства та запропоновано заходи щодо упередження використання схем ухилення від оподаткування та мінімізації податкових зобов’язань платниками податків.

Suggested Citation

  • Лебедзевич, Яна Вікторівна, 2009. "ПРОБЛЕМНІ АСПЕКТИ ПОРУШЕНЬ В СФЕРІ ОПОДАТКУВАННЯ ТА ЗАХОДИ ЩОДО ЇХ ВИЯВЛЕННЯ // Problematic aspects of tax infractions and measures aimed at their revelation," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 48(2).
    • Handle: RePEc:scn:000ven:93732
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