Це дослідження присвячене аналізу митного режиму тимчасового ввезення, який визначається як тимчасове ввезення товарів на митну територію без сплати податків і зборів. Автори аналізують правове регулювання цього режиму в контексті міжнародних торговельних відносин та національного законодавства.
Проаналізовано заходи щодо співпраці Державної фіскальної служби України (ДФС України) із Внутрішньоєвропейською організацією податкових адміністрацій (ІОТА). Охарактеризовано основні напрями співробітництва за останні роки, визначено, що дає членство ДФС України в ІОТА.
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.