Bilinskiy D. Problem of codification of tax laws of Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U004275

Applicant for

Specialization

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

23-06-2009

Specialized Academic Board

Д 64.086.01

Yaroslav Mudryi National law university

Essay

Dissertational research is devoted studying of problems of codification of tax laws of Ukraine. In work it is underlined existence of numerous blanks in tax laws and its low efficiency. In the dissertation directions of improvement of tax laws are considered. The separate attention is given streamlining of tax laws by its codification, concept definition «tax laws codification» in particular is formulated, advantages of this form of ordering compared with others are resulted. On the basis of the rather-legal characteristic tax сodification certificates of other states with a modern condition of tax laws of Ukraine the structure of the Tax code of Ukraine is offered.

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