Rozdajbeda A. Tax offence as the basis of the administrative responsibility

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0403U000941

Applicant for

Specialization

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

12-03-2003

Specialized Academic Board

К 27.855.02

Essay

Object of research are public relations developing during realization of actions of the administrative responsibility for perpetration of offences in sphere of taxation. Subject of research is tax laws, legislation of Ukraine on administrative offences and practice of its application. The objective of the dissertational research is on the basis of the current legislation of Ukraine and generalizations of practice of its application to carry out the analysis of the contents and the bases of the administrative responsibility for tax offences, to determine its features, concept and attributes of tax offences, their structure, system and kinds. Methods of research are logic-semantic, dialectic, comparative-legal, criminal-legal, statistical, historic-legal. Classification of tax offences has been developed, lacks of the legislation have been revealed, offers on modification and additions to the current legislation have been formulated.

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