Kukhar O. Parity of principles of consolidation and individualization at execution of a tax duty

Dissertational research is devoted to a problem of a parity of principles of consolidation and individualization at execution of a tax duty and to questions of their realization in the tax laws of Ukraine. In the dissertation concepts are in detail investigated, the legal nature and structure of a tax duty, feature of its execution, the maintenance and features of principles of the taxation is analysed, their system and a place in it of principles of an individualization and consolidation is investigated at execution of a tax duty. The dissertation offers concrete changes of laws, in particular clauses of the Constitution of Ukraine, the Law of Ukraine "About system of the taxation", variants of clauses of the Project of the Tax code of Ukraine which contain executions of a tax duty on principles of consolidation and an individualization concern.