Klymenko O. Legal bases of the tax systems of Ukraine and German: comparison law analysis.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0407U002565

Applicant for

Specialization

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

25-05-2007

Specialized Academic Board

Д 26.001.04

Taras Shevchenko National University of Kyiv

Essay

The research topics of this thesis are general theoretical and practical problems of the tax relations legal regulation in the tax systems of Ukraine and Germany; the thesis analyzes the scientific problem of creating an effective tax system; the general state tax legislations in Ukraine and Germany were studied in the thesis; the recommendations concerning the changes to the tax legislation in regard to the legal regulations of tax relations in a legal state were introduced; the necessity of the urgent passing of the Tax Code in Ukraine was substantiated, this would include all basic taxation's elements.

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