Zhvalyuk V. Tax Bodies of Russian Empire in Ukraine in the sec-ond half of XIX century - first half of XX century: practical and law principles of activity.

The history of tax bodies of Russian Empire in Ukrainian provinces in the period of the second half of XIX century - first half of XX century is investigated in Ukrainian history and law science for the first time by the author of this thesis. Practical and law principles of activity of these bodies are analyzed. General development essay of Russian Tax Legislation, functioning on the territory of Ukraine is adduced. Formation of two tax systems (direct and indirect taxation) and competence of their local bodies is elucidated. Analysis of personnel and staff issues and the problems of tax bodies' struggle with breaking of legislation, which is in force, their cooperation with other local bodies of state management is carried out. Propositions, concerning the improvement of practical and law principles of modern State Tax Administration's activity in Ukraine are formulated in the conclusion. Key words: taxes, competence, bodies of excise supervision, tax inspection.