Kostenko J. The law regulation of the taxation of the citizens in Ukraine

The object - the social relations for stating, recovering, withdrawing and receipting taxes from natural persons into the certain budgets; the aim - system theoretical analysis and the development of proposals for perfecting elements of legal mechanism of natural persons' taxes; methods - formal and logical, logical and legal, historical and legal, statistical; novelty - the first research work of theoretical problems of legal regulation of tax, which payers are natural persons; specification of a payer's definition and an object of the income tax, arguments for the common tax on natural persons' property in Ukraine, the proposals of three projects version of Ukraine Laws; the results - the materials of the dissertation can be used in research, law-making, educational and law-enforcing activity.