PENALTY IN TAX LAW: CURRENT ISSUES OF LEGAL NATURE |
| 2 | |
| 2017 |
| scientific article | 347.73 | ||
| 139-143 |
| The legal nature of penalties is assessed from the point of view of the possibility to classify them as ways to ensure the obligation to pay taxes or as a sanction for the commission of a tax offense, with the account of the changes in the procedure for calculating and paying such penalties. |
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