Onischyk Y. Legal Status of a Tax Paying Organization

The thesis research is dedicated to the problems of legal status of a tax paying organization in Ukraine. This thesis contains the grounds for the necessity of introducing the term of "organization" in tax legislation of Ukraine, defines the meaning of notion "tax paying organization", and outlines the features of such a tax payer and the criteria of its classification. It also analyzes the role of tax paying organization in tax legal relations as a kind of financial relations, explains the meanings of tax law entities and the parties to a tax legal relationship and the place of tax paying organization in the system of tax law entities. The thesis also covers the peculiarities of tax legal personality of organization and legal form of taxes, paid by such a tax payer. It also describes the financial legal responsibility and methods of protection of a tax paying organization's rights. The thesis highlights the control exercised by the state tax authorities of Ukraine over the tax legislation being adhered to by the tax paying organization.