LEGAL CHARACTERISTIC OF THE PENALTY FEE AS WAY OF PROVIDING OBLIGATIONS FOR PAYMENT OF TAXES, COLLECTING AND INSURANCE PREMIUMS

Authors

  • Лариса Васильевна Завгородняя Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ Автор

DOI:

https://doi.org/10.22394/2074-7306-2017-1-3-134-139

Keywords:

пеня, недоимка, налоговая обязанность, способ обеспечения

Abstract

The article describes legal aspects of the use of fines as a way of ensuring tax obligations, are considered reason, functions fine, especially for its calculation.

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Published

2017-03-15

Issue

Vol. 1 No. 3 (2017)

Section

Статьи

How to Cite

Завгородняя Л.В. LEGAL CHARACTERISTIC OF THE PENALTY FEE AS WAY OF PROVIDING OBLIGATIONS FOR PAYMENT OF TAXES, COLLECTING AND INSURANCE PREMIUMS // Северо-Кавказский юридический вестник. 2017. Vol. 1, no. 3. P. 134–139. https://doi.org/10.22394/2074-7306-2017-1-3-134-139