УПРАВЛІННЯ ОПОДАТКУВАННЯМ: ХАРАКТЕРИСТИКА ПОНЯТІЙНОГО АПАРАТУ

Authors

  • Ю. І. Мискін

Abstract

Розглянуто сутність поняття «управління оподаткуванням» та
досліджено  його  співвідношення  з  такими  термінами,  як  «податковий
менеджмент»,  «податкове  адміністрування»  і  «податкова  політика».
Обґрунтовано, що за допомогою управління оподаткуванням можна оцінити інтереси суб’єктів податкової політики.

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Issue

No. 181 (2013): Частина 3 (укр)

Section

Article

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