Poznjakov S. Administrative and legal mode of de-shadowing of relations in the sphere of tax debt acquittance.

object is the control, financial, informational legal relationship which arising in the process of forming and functioning of the administrative and legal mode of de-shadowing of relations in the sphere of tax debt acquittance; purpose is to develop complex system of knowledge about administrative and legal bases of creation of economic, organizational and legal pre-conditions of tax payers' debt origin prevention and providing of its timely acquittance; to prevent and stop administrative, financial and legal delicts by tax debtors to de-shadow their commercial activity and earnings, which can be directed on tax debt acquittance; to define modern role and place of the empowered state executive bodies and bodies of internal enterprises management– tax debtors in the system of economic relations de-shadowing; methods - historical, dogmatic, dialectical, statistical, comparative and legal analysis, structural and functional analysis of the administrative and legal phenomena, extrapolation of previous knowledge, system-and-structural and formal-and-dogmatic analysis.novelty – the thesis is the first Ukrainian special monographic research on organizational and legal problems related to forming and functioning of the administrative and legal mode of tax payers' debt origin preventing and providing of its timely acquittance by relations de-shadowing and counteraction to committing of administrative and financial-and- -legal delicts (shadow displays) of tax debtors; results – the materials of the thesis can be used for further improvement of legislation in the sphere of tax debt acquittance, in law-enforcement practice of bodies carrying out the management and control in the explored sphere of control activity, and also for the improvement of their organizational and functional structure.