Marchenko V. Administratively-legal regulation in sphere of payment of taxes

The thesis work is dedicated to the research of the administrative and legal regulation of taxation. A functionally integral approach to this field that provides the determination of its goals, general functional structure, functional roles of its subjects, goal-directed understanding of the functions of the taxation legal relationships subjects was suggested. Determination of the administrative and legal regulation of taxation as an integral complex of the administrative and legal regulation was suggested, its purpose is legal provision of taxing, in accordance with the determined planned rates, of the budget revenues and governmental trust funds for account of a part of private means of the persons determined as tax payers, in order and according to the procedure provided by the law of taxation.