Krynyts'kyj I. Legal regulation of the taxation of property

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0401U003431

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

01-11-2001

Specialized Academic Board

Д 64.086.01

Yaroslav Mudryi National law university

Essay

The problems of the role and place of the property taxes in the tax system of Ukraine are researching in this thesis. The separate kinds of property taxes are investigated, as existing now, and what can appear in the nearest prospect. The author has analyzed in complex the problems of property taxes in the system of the tax law relations. The offers of concrete changes of the legal acts concerning the taxation of property in Ukraine are stated the necessity of acceptance of the new acts is proved and their projects being the applications to research are developed. The conceptual positions formulated and new proposals and conclusions have grounded by author in thesis. The research methods - dialectics and system analysis, synthesis of existing theoretic elaboration's of the taxation of property. The conclusions and recommendations, which were formulated in the thesis, may be used for the perfecting of the tax legislation of Ukraine, in scientific-research work, in practical works of the tax organs, acad emic process. The issuing of the same articles are planned. Legislative, judicial, scientific-research activity and the academic process are the ways of the using of the thesis.

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