This study is devoted to the analysis of the customs regime of temporary importation, which is defined as the temporary importation of goods into the customs territory without payment of taxes and duties. The authors analyze the legal regulation of this regime in the context of international trade relations and national legislation.
The article analyze joint operations of State fiscal service of Ukraine (STS of Ukraine) and Intra-European Organisation of Tax Administrations (IOTA). The chief directions of the cooperation for the recent year are characterized, as well as the IOTA contribution to the STS of Ukraine.
The results of the critical analysis of the unification of financial and tax accounting, identified
aspects of the comparability of these types of records. Investigated parity methodological framework
set out basic principles of tax accounting standards accounting standards.
The article presents considerations concerning the problemofmethodological study of creative
functioning taxation and its unification of financial accounting. There is a lack of scholarly attention
On the basis of scientific literature the author of the article researches the development of taxes in ancient Rome, in a period of imperial times, the period of the Republic and the Empire. It is also examined peculiarities of the formation, implementation and changes in taxes in each of the periods. In addition basic concepts and terms which had been used in ancient Rome at these times are analyzed in the article. The author of the article concludes that it is important to use Latin terminology in contemporary Ukrainian tax sphere.
In the article the stages of formation and development of scientific terminology in the sphere of tax law of Ukraine was emphasized on the basis of analysis of existing scientific views. It is proved that the formation of national tax law terminology is inextricably related to the historical development of our country. Besides, the characteristic of each of the stages of formation of the terminology of the tax law in Ukraine was given.
Taxation principles concepted and analyzed the principles of taxation as an independent category describes the basic principles of the tax system of Ukraine.