Zhernakov M. Legal regulation of representation in taxation sphere

Dissertational work is devoted the analysis of the legal nature of representation in the tax law, features of its legal regulation. The main attention in work is paid on research of concept, preconditions of occurrence and features of legal regulation of relations of tax representation in Ukraine, as the important institute of the tax law. The system of participants of relations of tax representation is investigated in the thesis, the bases which are the precondition of occurrence of representation in the tax right are resulted. Specificity of relations of tax representation unlike representation in other branches and institutes of the national law is covered, and also the comparative analysis with positions of the legislation of other states is carried out. The special attention is given to classification of tax representation, disclosing of features of separate components of representation in the relations connected with payment of taxes and tax collections. As a result of the work theoretical conclusions and offers concerning modification of the current legislation of Ukraine for the purpose of its improvement have been formulated.