Salenkov A. Legal regulation of tax payments which are paid at crossing of customs border of Ukraine.

Dissertational research is devoted formation of complex scientific representation about specificity of collecting of tax payments which are paid at crossing of customs border of Ukraine, to the analysis of their conformity to the purposes of development of the legal, democratic, social state, an orientation on successful reforming of economic relations on a way of development of market economy. In work the legal nature of the duty, the tax to the added cost and the duty is defined, the prominent features delimiting the duty from taxes, opening its specificity as basic version of the obligatory payments paid at crossing of customs border of Ukraine are resulted. Specificity of payment of the tax to the added cost and the duty in the light of the selected theme of dissertational research is besides, resulted. The special attention is thus given consecutive disclosing of separate elements of legal mechanisms of the specified payments, features of realisation of a tax duty tax bearers and taxagents. As a result of the analysis spent in work theoretical conclusions and offers on modification of the current legislation of Ukraine for the purpose of its improvement have been formulated.