Borysenko G. Law Regulation of Tour Service Taxing in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U003596

Thesis Registration Form

0409U003596.pdf

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

20-06-2009

Specialized Academic Board

Д 64.700.01

Kharkiv National University of Internal Affairs

Essay

The paper investigates problems of tour field taxing improving. Law regulation of both tax law relationships and relationships in the field of tax administrating and collecting along with legal acts that determine law status of tour operators and tour agents as necessary tax payers is analyzed. Practice of tour operator and agent taxing and influence of the current tax and administrating systems on their work is analyzed in details. Problems of possible tax system optimization and tourism law improvement are considered.

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Files

Dis.doc

aref.doc

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