Bortnyak V. The mechanism exaktion of tax dept (administrative-legal aspect)

The public relations are the object of investigation, which come into being in the process of function of the mechanism of tax dept exact, that are regulated by the administrative-legal standards. The aim of the thesis investigation is in that on the base of science achievements of administrative and financial law, management theory, valid legislation, and also of practice generalizations of its using, to make an analysis of theoretical grounds and legal regulation of questions, connected with the activity of subdivisions of tax service on the providing with tax debt exact, that let to plan distinctly and to make such activity, and also to formulate on this base corresponding proposals as for the perfection of legal regulation of law activity of bodies of state Tax Service of Ukraine from given questions. The methods of research: dialectical, historical, logical, system analysis, documentary, comparative-legal, system-structural. Practical significance of getting results consist in that getting in the process of thesis research conclusions and proposals can be used in legal-creative activity (statement of inculcation on the fifth of November, 2007). Some results of thesis research can be used as by scientific workers so by the practical workers of control and legal-safe bodies (statement of inculcation on the tenth of October, 2007). The results of thesis research can also be used in teaching branches of science "Administrative law", "Tax management", "Tax law" and others in juridical educational establishment (statement of inculcation on the twenty-ninth of March, 2007). The scientific novelty of getting results is determined by the fact, that administrative-legal measures, used by the bodies of State Tax Service of Ukraine in carrying out by them the procedure of tax debt exact, was researched in the candidates thesis.