ПРО УДОСКОНАЛЕННЯ ПОРЯДКУ ПРОВЕДЕННЯ ПОЗАПЛАНОВИХ ДОКУМЕНТАЛЬНИХ ПЕРЕВІРОК ПЛАТНИКІВ ПОДАТКІВ
Abstract
У статті здійснено аналіз визначених Податковим кодексом України окремих підстав та порядку проведення податковими органами позапланових документальних перевірок платників податків та надано пропозиції по удосконаленню їх правового регулювання.
Податковий кодекс України, податковий орган, позапланова документальна перевірка, платник податків, правове регулювання.Downloads
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