Contents of the competence of tax authorities and the problems of its fixing in the legislation
The article, based on the methodology of a systematic approach, considers the concepts and content of the competence of tax authorities and the problems of their enshrinement in law as factors that have led to a number of problems of tax enforcement. It is noted that law does not define the concept of competence of tax authorities, and the competence of tax authorities is defined in the Regulations on the State Tax Service of Ukraine.