Duravkin P. Providing of implementation of tax duty

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U004555

Applicant for

Specialization

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

11-10-2010

Specialized Academic Board

Д 64.086.01

Yaroslav Mudryi National law university

Essay

Thesis is devoted to research of questions of the legal adjusting of providing of implementation of tax duty. In work legal nature of tax duty, its essence, maintenance and structure, is considered in detail. There is belonging of tax mortgage, tax bail, administrative arrest of assets of taxpayer and fine to the methods of providing of tax debt retirement. Considerable attention is spared description of elements of structure of tax legal relationships (object, subjects, matter) what arise up in contacts with application of separate methods of providing of tax debt retirement. The row of changes and adding is offered to the operating norms of tax legislation of Ukraine, which regulate the order of application of the noted providing measures.

Files

Similar theses