Maksak O. Legal regulation of avoidance of double taxation

The dissertation research is devoted to systematic and consistent analysis of the causes and conditions conducive to the manifestation of double taxation, to form a holistic picture of the most effective ways, methods and mechanisms to avoid double taxation. It focuses on the need not only a change in the existing regulations on taxation, but also the importance of bringing existing legislation into line with theoretical models of double taxation and theoretically sound methods to the impact on public attitudes towards the harmonization of taxation in general. The focus of the work focused on the disclosure of the legal nature of double taxation, identifying the causes and conditions conducive to it, forming logical theoretical constructions aimed at improving the effectiveness of existing practical means of preventing or minimizing the negative impact of double taxation. With this in mind, the analysis not only the legal regulation of taxation, but the ratio of this institution with other branches of law (administrative law, civil law, criminal law, etc.). This is due to the presence of persistent connections between them, whose presence makes it impossible to draw the correct conclusions without considering all factors affecting taxation, in particular - on the emergence of double taxation. As a result of research conducted in the work were formulated theoretical conclusions about the directions and effective methods of avoiding double taxation, as well as proposed changes to the current legislation of Ukraine, aimed at improving the taxation.