Guilt as an element of a tax offense
Bringing the taxpayer to legal responsibility under the terms of the updated Tax Code of Ukraine. Correlation of the procedure for establishing the taxpayer's guilt and the action of the presumption of guilt/innocence in the field of tax liability.
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Study of the issue of the guilt of business entities - taxpayers. Official legalization of the institution of guilt as a mandatory element of certain tax offenses. Risks of choosing an unscrupulous counterparty. Mandatory elements of a tax offense.
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