TAX POLICY

MELNYK Viktor ¹, MELNYK Mykola Mykolayovych

¹The University of the State Fiscal Service of Ukraine

Code and fiscal partnership: condition and contradictions

The article deals with direction for legislative promotion of the atmosphere of partnership and interac-tion in the relations between fiscal bodies and tax payers. The authors point out to some shortcomings of the effective Tax Code in this aspect and suggest ways to overcome those.

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JEL:

MELNYK V. . Code and fiscal partnership: condition and contradictions / V. . MELNYK , M. M. MELNYK // Фінанси України. - 2011. - № 5. - C. 14-20.