Khrabrov A. Legal Regulation of Beginning, Changing and Stopping of Tax

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U001366

Applicant for

Specialization

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

21-12-2004

Specialized Academic Board

Д 64.086.01

Yaroslav Mudryi National law university

Essay

The thesis deals with the problem of legal regulation of tax duty of taxpayer. In the thesis legal nature of category of tax duty and its components are analyzed and their classification is given. It is also examined tax duty of accounting, payment and reporting in dynamics. The research are also contains proposals of concrete amendments of normatively legal acts namely variants of articles of the Law of Ukraine "About taxation system" which consolidate notions of duty and its components. In the research it is also examined development of the category from beginning till stopping.

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