Legalization of Assets by One-Time (Special) Voluntary Declaration in Ukraine as an Attempt to Combine Public and Private Interests
Journal: University Scientific Notes
Year: 2021

Purpose. Based on the analysis of the provisions of the tax legislation of Ukraine on legalization of assets by one-time (special) voluntary declaration to identify possible controversial issues, provide proposals to minimize the negative consequences for society and those who do not use these provisions. Research methods. A set of general philosophical, special legal and the latest methods of scientific research during the preparation of a scientific article was used. Among others, historical-l