Mazurik O. The legal status of the tax agent

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U000187

Thesis Registration Form

0411U000187.pdf

Applicant for

Specialization

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

19-01-2011

Specialized Academic Board

Д 17.127.07

Essay

Thesis is the first comprehensive monographic study of the legal status of the tax agent. It investigated and determined the legal status of a tax agent, formed the theoretical and practical conclusions, due to the realization that you can improve the current tax laws to avoid legal conflicts in regulating the status of this kind of obliged persons. In this paper we investigate the legal status of a tax agent as a kind of tax representatives, who act as intermediaries between the government, receiving funds from paying the tax directly by the taxpayer. The features of the status of a tax agent in the system of legal entities tax.

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Files

aref.doc

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