Zhuk L. Tax law Sources in Ukraine

Object – public relations, that arise in a process and concerning taxation of physical and legal persons, and also legal facts which are terms and grounds of origin, changes and cessation of this legal relations; purpose – on the basis of account of achievements of financial-legal science, generalization of process of creation and usage of the law, experience of domestic and foreign legal regulation of taxes, to find out notion „source of tax right”, to define his public nature and correlation with notion „form of tax right”, to expose to the internal hieratic connections of different types of sources of tax right; methods – formal-dogmatic, history, comparative-legal, instrumental, institutional, usage of the other legal sciences, statistical treatment of empiric material, real cognition, personal supervision; novelty – is the first not only in Ukraine, but also in modern spacious, special scientific research of sources of tax right in the modern terms of forming of civil society and assertion of thelegal state; results – materials of dissertation can be used in research and creation spheres of law and in educational process.