Gordin O. Legal regulation of budgetary compensation in Ukraine

The thesis is devoted to analysis and coverage of the legal nature of budgetary compensation taxes and fees, as well as the specifics of the implementation of taxpayers eligible for unnecessarily or erroneously paid amounts of taxes and fees. In this paper the main attention is paid to the analysis of the essence, the concept and features of the legal regulation of the institute budgetary compensation, its interaction with other institutions, tax law and under the branches of financial law, a classification form of budgetary compensation, and discusses the positive and negative aspects of each. The dissertation dealt with special forms and methods of taxation and financial control during the budgetary compensation for the value added tax. Special attention is paid to situations in which there may be conflicts of interest between taxpayers and tax authorities, whose solution can be implemented through administrative or judicial approval. Administrative coordination is carried out by the appeal of tax authorities and resolve disputes between taxpayers and representatives of the tax authorities within the system of tax authorities, while judicial review is conducted in the manner of filing an administrative claim to the specialized court. The dissertation is justified in a number of new theoretical perspective and important to practice the concepts and provisions. Be submitted to the defense made three stages: synthesis, evaluation and findings, new approaches to addressing a given problem.