Balandina V. Jural Facts in Tax Law

Dissertation is devoted to the full-scope research of theoretical and legal issues of jural facts in the Tax Law. The essence of the "Jural Fact" is determined, the peculiarities of its material and ideal aspects are explored and the definition of the jural fact for the Tax Law is established. The functions of the jural facts in the Tax Law are specified. Classification of jural facts in the Tax Law is studied in details and classified with consideration of peculiarities of the Tax Law as a subsection of Financial Law. Special attention is paid to the problem of definition of "terms" in the classification system of jural facts and their definition for the tax legal relations. Legal actions, events and set of actual facts in the Tax Law are characterized. Problems, existing in the choice of jural facts and their fixation in the Tax Law are identified. Peculiarities of establishing and proving of jural facts in the Tax Law are characterized. The problems of the jural facts deficiency in the Tax Law are determined and the ways of their solutions are suggested. Special attention is paid to the tax legislation improvement, in particular, amendments to the law of Ukraine "On the Order of Repayment of Tax Payers Obligations to the Budgets and State Specialized Funds", "On Value Added Tax", "On Income Tax of Private Persons", "On Viniculture, Horticulture and Hop-Growing Development Duty", draft Code of Ukraine.