Dolgiy O. Tax service of Ukraine activity's organization from counteraction tax offence in the field of coal-mining enterprises functioning

Dissertation is complex research of organizational and legal foundations of tax service of Ukraine activity's organization from counteraction tax offence in the field of coal-mining enterprises functioning. The general theoretic and applied aspects of application of legal responsibility are in-process considered for violation of tax legislation in the field of coal-mining enterprises functioning. Basic attention is here spared administrative legal aspects. The theoretic and applied approaches are reflected in relation to organization of accompaniment of coal-mining enterprises by tax organs. Experience of tax service of Kingdom Netherlands is systematized and generalized from organization of accompaniment of taxpayers in this country. The concept of accompaniment of taxpayers is offered by the tax organs of Ukraine. The modern state of observance of requirements of legislation is analysed about taxes in coal industry. The specific of factors of influence is studied on the displays of tax offences in the field of the coal mining. Suggestions and recommendations are developed in relation to the improvement of organization, legal and information providing of counteraction tax offence, in the field of coal-mining enterprises functioning in the process of their accompaniment by the tax organs of Ukraine.