Bekh G. The Inderect Tax Legal Regulation in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0402U000707

Applicant for

Specialization

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

07-02-2002

Specialized Academic Board

Д.64.086.01

Essay

The function and place of the indirect tax as the integral part of the tax system in Ukraine have been analyzed in the candidate's thesis. It has also been analyzed the separate kinds of the indirect tax such as: the value-added tax, the excise tax, the profits tax and the legislative regulation of these tax legal mechanism with its basic and additional elements. It is advanced the propositions in connection with the specific quite considerable changes of the normative-legal acts concerning the indirect taxation in Ukraine. It is grounded on the necessity of the new legislative acts adoption and their drafts have been worked out being appendix to the candidate's thesis.

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