Galkina O. Legal regulation of the manner and timing for implementation of the obligation to pay taxes and fees

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U003130

Applicant for

Specialization

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

27-03-2010

Specialized Academic Board

Д 64.700.01

Kharkiv National University of Internal Affairs

Essay

The present research is devoted to the issue of legal regulation of the manner and timing of the duty to pay taxes and fees. The paper analyzes the dynamics in the process of execution of the tax payers responsibility, placed considerable emphasis on its second stage - the stage of taxes and charges as part of defining the essence of this category and its functionality. Methods and terms of the obligation to pay taxes and fees are differentiated depending on the type of compulsory payments, which causes their grouping in tribal blocks and further analysis.

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