Kobyl'nik D. The The legal regulation of tax privileges

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0402U001942

Applicant for

Specialization

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

22-05-2002

Specialized Academic Board

Д.64.086.01

Essay

The dissertation research is devoted to the tax privileges legal regulation. The work gives the definition of the tax obligation, tax privileges, external and internal tax privileges, postponement, installment and tax credit. It is considered proposals as to the definite changes of the legislative instruments possible versions, namely, versions of the articles of the law of Ukraine "The system of taxation". With the esabliishing of the concepts and forms of tax privileges. The dissertation investigates and analizes the blocks of tax obligations.

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