Kostenko O. Legal regulation alternative systems of taxation in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U004291

Thesis Registration Form

0408U004291.pdf

Applicant for

Specialization

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

30-09-2008

Specialized Academic Board

К 08.727.01

Essay

The problems of legal regulation of alternative systems of taxation in Ukraine are investigated in the work. The peculiarities of consolidated tax liability of alternative taxpayers are singled out in the first chapter as well as the criteria of defining the small business subjects as taxpayers are analyzed here too. Researching the nature of unitary and fixed taxes the author defines them as the special tax regime. The basic and additional elements of legal mechanism of the unitary tax are researched in the second chapter.

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Files

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