Babich V. Administrative responsibility for storage or transporting of alcohol or tobacco production whith no brands of excise duties of standard pattern on

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U004010

Applicant for

Specialization

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

21-10-2005

Specialized Academic Board

К 27.855.02

Essay

Оbject comprises the system of the social connections which are being formed when the measures of the administrative responsibility for the illegal storage and transportation of the alcohol and tobacco goods with no brands of excise duties of standard pattern on are applied; novelty - is proven by the fact that this dissertation is the complex monographic investigation of the juridical peculiarities of the administrative responsibility measures application in case of illicit storage and transportation of alcohol and tobacco goods with no brands of excise duties of standard pattern on are applied and the role of the tax militia in this process. The deep analyses of the juridical norms which constitute the administrative responsibility for the abovementioned offence, as well as the mechanism of their realization is also done in the dissertation; methods – structural systematic; comparative and logical analyses; synthesis; induction; deduction and others; the aim of the investigation – on the bases ofthe Ukrainian legislation and generalization of its practical realization to analyse the contents and the grounds of the administrative responsibility for the illegal storage and transportation of the alcohol and tobacco goods with no brands of excise duties of standard pattern on are applied, to determine its peculiarities, the definition and the characteristics of the tax offences, their composition, system and types, which will allow to strengthen the legality of the law application activity of the State Tax Service bodies and to raise the effectiveness of the activity of control organs in the sphere of taxation as well as formulate the propositions as to the amendments to the legislation; scientific results of the investigation can be used in the legislation, scientific and research spheres and the educational process.

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