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Administrative and municipal law
Reference:
Lovinyukov, A. S., Dolgopolov O.I. (2009). On legal nature of the penalty fee and possibilities of its never-ending growth . Administrative and municipal law, 8
Lovinyukov, A. S., Dolgopolov O.I. On legal nature of the penalty fee and possibilities of its never-ending growthAbstract: The article is devoted to the problems of tax administration and legal nature of the penalty fee in tax law. The author of the article also compared the penalty fee with the tax and levy. Keywords: tax, penalty fee, levy, arrears, taxation, tax collection, tax period, taxable base, default in payment, taxpayer, tax agent.
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The article is published in the version approved by the reviewers (after receiving a positive review recommending the manuscript for publication) with corrections made by the author (after receiving the editor’s comments, if any). |
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