PHYSICAL INSTITUTIONS OF CANADA: LEGAL BASIS OF ORGANIZATION AND ACTIVITIES

D. V. Forostianko Research Institute of State Construction and Local Self-Government NPRr of Ukraine http://orcid.org/0000-0001-5137-772X

Keywords: fiscal function of the state; fiscal agencies of Canada; state apparatus; legal status of fiscal agencies

Abstract

the article provides a legal study of the place and role of fiscal bodies in the state apparatus of Canada. The most significant signs characterizing the modern legal status and development tendencies of the fiscal bodies of Canada are revealed, as well as general and specific signs in the target, competency and organizational elements of the legal status of the fiscal bodies of this country. It is noted that the fiscal function in Canada is divided between the tax and customs services, and their functions sometimes go far beyond taxation or customs.

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Author Biography

D. V. Forostianko, Research Institute of State Construction and Local Self-Government NPRr of Ukraine

Post-graduate student of the Research Institute of State Construction and Local Self-Government of the National Academy of Sciences of Ukraine
vul. Chernyshevskaya, 80, Kharkov, 61002, Ukraine

References

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