Yurchenko V. Legal Regulation of Taxation in Ukraine in 1917-1929.

Thesis is devoted to the complex analysis of legal bases, organizational ensuring and peculiarities of law enforcement practice in the field of taxation on the territory of Ukraine during the years of national liberation competitions and new economic policy. The development of tax legislation in the time of Central Rada, Hetman P.P. Skoropadskiy’s Ukrainian State, Ukrainian People’s Republic of Directory period, Ukrainian SSR (including military communism and new economic policy) is analysed. Law comparative analysis of the mentioned state formations’ tax systems are under study; it is proved that it was one of the most diverse and hard periods of the development of home tax legislation, which was subordinated to political, especially ideological, factors.