Tambovtsev V. Administrative - legal counteraction avoiding payment of value-added tax and its illegal compensation

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U004796

Applicant for

Specialization

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

11-11-2010

Specialized Academic Board

Д 26.732.01

State Research Institute of the Ministry of Internal Affairs of Ukraine

Essay

Dissertation is devoted the complex study of theoretical and practical problems of administrative - legal counteraction avoiding payment of tax value-added and him to the illegal compensation in Ukraine. Investigational historical pre-conditions of establishment of responsibility for avoiding payment of taxes in a national legislation and in the legislation of separate foreign countries. Certain factors of the reasons and terms avoiding payment of VAT and him illegal compensation, which are distributed on general and special.

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