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16 juillet 2024
- handle: 10670/1.yprl8v
- ONIX_20240716_9788382203974_71
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Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy Taxes Duties Customs duties Border taxes Customs (Tariff) Tariff on raw materials Fees, Import Import fees Import controls Ad valorem tariff Duties Customs duties, Internal Tariff, InternalCiter ce document
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Résumé
The dissertation is devoted to the legal character and the role of the withholding agent in tax collection (in particular in the light of Articles 84 and 31 sec. 3 of the Constitution). The purpose of the research conducted as part of the dissertation was – firstly – to determine the characteristics of the withholding agent’s major institutions, which were given the most attention, and – secondly ‒ to determine the proper relationship between the withholding agent’s duties and the payer's obligations, and thus the proper way of regulating his duties.