Khokhuliak V. Lawful land taxes regulation in Ukraine

The object is public relations that arise as a result of land taxation of companies and individuals - owners of land, the objective is to establish the notion of land tax, its legal nature, elements of its legal enforcement, generalize legal and law enforcement practice of land taxation, working out scientifically grounded recommendation that will improve the present legislation of Ukraine, the methods are formal, comparative legal, logical and semantic, the novelty of the dissertation lies in the fact that it provides a complex analysis of legislative basis and peculiarities of legal regulation of land taxation under present conditions, established its essence, legal nature, its place in the taxation system of Ukraine, elements of legal mechanism, conditions and reasons of its origin, change and cessation of legal relations. The findings of the dissertation may be used for further research, in applied law, legal practice, law making, and at academic institutions.