Yakovenko O. Administrative legal basis of control realization in the taxation sphere as a control function

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U000757

Applicant for

Specialization

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

20-02-2008

Specialized Academic Board

Д 26.007.03

National Academy of Internal Affairs

Essay

The dissertation is devoted to the theoretical, methodical and practical questions about the control activity in the taxation sphere. The author determines the legal procedure of control realization in the taxation sphere as a control function; he examines the concept and the matter of tax control, the legal relationship in the taxation sphere and proves the necessity of tax system reformation. The basic directions of improvement of the legislative fixing of control activity basis in the taxation sphere are proposed.

Files

Similar theses