Bodnaruk Y. Taxation executions in Ukraine: theoretically legal basis

In the dissertation the processual component of taxation law is explored; the necessity of formulation of the question of acknowledgment of the activity of taxation legal relations’ participants and other persons in connection with the effective realization of taxation liability and taxation infringing relations by the taxation process is indicated; the nature of realization and application of this law process is grounded. The categories “taxation execution” and “taxation procedure” which are the components of the taxation process are determined in the paper, their contents is defined and grounded; the varieties of taxation executions with their distribution on stages of realization of taxation obligation are defined; the characteristics of the majority of common taxation procedures, which compose separate executions, by the legislation of Ukraine is given. The general structure of a section of a project of Tax Code of Ukraine concerning the regulation of common taxation procedures is offered.7452