Dubonosova A. Legal regulation of tax object

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U005340

Applicant for

Specialization

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

13-11-2009

Specialized Academic Board

Д 64.086.01

Yaroslav Mudryi National law university

Essay

The dissertation is devoted to legal regulation of tax object. The author defines legal nature of tax object, substantial descriptions of tax objects, concept definition, describes the main types of tax objects (revenue, value, estate, special usage of natural resources), defines the place of tax object in the system of elements of legal tax mechanism. Significant attention in the dissertation is paid to research of maintenance of basic principles, which carry out determining influence on the legal regulation of tax object (principle of legislative establishment of taxes, economic basis of tax).

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