Garust Y. Legal Regulation of Control Activity of Tax Bodies of Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U000752

Applicant for

Specialization

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

22-02-2008

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

Thesis is devoted to the analysis of organizational and legal problems of tax control execution solving. Theoretical and legal grounds of control activity in Ukraine are analyzed. Domestic and international experience in the field of control execution over recovering taxes and other obligatory payments is researched; concrete propositions as for the possibility of its usage are given. Principles and notion of tax control are defined; its destination is grounded. Peculiarities of legal regulation of tax control bodies' activity are researched.

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