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BUSINESS INFORM №2-2011, Vol.2

ABSTRACTS AND INFORMATION ABOUT AUTHORS

18

Section: Finance, Money Circulation and Credit
Davyskiba Y. V., Berezhna Y. V.
Fiscal Sovereignty as a Basis of National Tax Security (p. 49 - 51)

The article substantiates the problems of ensuring state sovereignty of Ukraine in the sphere of taxation, formulates the conception «fiscal sovereignty of the state». The bases of guaranteeing and limits of application of fiscal sovereignty of the state to taxpayers and tax bearers and also interstate amalgamations were considered.

Davyskiba Yekaterina Vladimirovna – Candidate of Science (Economics), associate professor of the Department of Taxation, Kharkiv National University of Economics
Berezhna Yuliia V. – Postgraduate Student, Research Centre of Industrial Problems of Development of NAS of Ukraine (2 floor 1-a Inzhenernyi Ln., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Russian
Downloads/views: 576

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Reference to this article:
Davyskiba, Yekaterina Vladimirovna., and Berezhna, Yuliia V. (2011) “Fiscal Sovereignty as a Basis of National Tax Security.” Business Inform 2(2):49–51.


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