Radyshevska O. Тax systems of Ukraine and Poland: comparative legal analysis

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U006495

Applicant for

Specialization

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

10-12-2010

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The dissertation is dedicated to the analysis of tax systems of Ukraine and Poland in comparative legal perspective, based on analysis of historical conditions and development prospects of current national and foreign tax laws, as well as research papers of theorists from the science of finance both countries. To resolve current issues science of tax law and to improve tax legislation of Ukraine in dissertation compared doctrinal and formal approaches to disclosure of the legal nature of tax, its features, interior elements, functions, classifications, and tax system, its content, structure, principles and features of tax burden in Ukraine and Poland.

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