Artificial barriers and unjustly punished taxpayers

Аннотация

The new Tax Code, compared to its predecessor, is indeed a step forward: the number of taxes has been significantly reduced. Tax rates, the object of taxation, the taxable base... However, justice demands it and it should be noted that under the old Tax Code, the rights of the taxpayer were more protected when returning overpaid amounts to the budget or transferring their tax to another account. Currently, this issue is even more problematic and its implementation often requires great struggle and effort from taxpayers.