TAX ADMINISTRATIVE INVESTIGATION AS A STAGE OF TAX EVASION PROCEEDINGS

Автор(и)

  • E. M. HOTSULIAK ,

Анотація

The article deals with the establishment of the necessity of normative consolidation of the  stage of tax administrative investigation in the course of administrative proceedings with regards to the case of  tax evasion on the basis of analysis of the modern regulatory framework and  Ukrainian scientists opinions.

Administrative process, tax administrative investigation, procedural stage, tax evasion. 

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