Serebryak K.I, Doctor of Economics , Romanovska L.A., Candidate of Legal Sciences, Zablodska D.V.
Given the exhaustion of funds in the account and the created deficit of current assets, a cause-and-effect relationship regarding compliance with the procedure and terms of payment of other taxes and fees, transfer of wages, payments for goods and services, despite the fact that LLC (enterprise) is a responsible taxpayer of Ukraine.