Features of tax administration of different categories of taxpayers

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The article reveals the essence and forms of tax administration, actual problems of tax administration of insurance contributions to the state social extra-budgetary funds. The authors describe the peculiarities of the fulfillment of the tax obligation to pay tax and duty, and insurance premiums, as a type of fee.

Tax administration, taxpayer liability, arrears, tax sanction

Короткий адрес: https://sciup.org/170186664

IDR: 170186664   |   DOI: 10.24411/2500-1000-2019-11542

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