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SCIENTIFIC JOURNALS
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Issues: 198 Articles: 6155

ESJ DECEMBER 2016 /SPECIAL/ EDITION
by 4th of January, 2017

The Scope of Discretionary Authority of the Administrative Body While Proceeding Tax Dispute


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Abstract in English

Tax dispute is one of the types of administrative proceedings which has its peculiarities. Tax dispute takes place in the Ministry of Finance of Georgia and in the Court. Proceeding of Legal regulation of tax dispute and determining the scope of the discretionary powers of the administrative body is carried out according to the tax code of legal procedures, as well as the General Administrative Code of Georgia, the Administrative Code, the Administrative Procedure Code, the Civil and Civil Procedure Code, Criminal Code, the Law on “Entrepreneurs’’ and other acts. While resolving tax disputes, it is important to define the scope of the discretionary powers of the administrative body.

Language
English
Type
Articles
Date of issue
Volume
12
Issue
10
Category
Cite
MIA

Marine Kordzadze, et al. "The Scope of Discretionary Authority of the Administrative Body While Proceeding Tax Dispute" European Scientific Journal 12. 10 (2017): .


Harvard

Marine Kordzadze, 2017. The Scope of Discretionary Authority of the Administrative Body While Proceeding Tax Dispute. European Scientific Journal, 12( 10), pp..


Chicago

Marine Kordzadze. "The Scope of Discretionary Authority of the Administrative Body While Proceeding Tax Dispute." European Scientific Journal 12, no. 10 (2017): .


ДСТУ 2006

Marine Kordzadze. The Scope of Discretionary Authority of the Administrative Body While Proceeding Tax Dispute / Marine Kordzadze // European Scientific Journal. - 2017. Vol. 12. - № 10.


ГОСТ 2008

Marine Kordzadze. The Scope of Discretionary Authority of the Administrative Body While Proceeding Tax Dispute // European Scientific Journal. 2017. № 10 ( 12).


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