Usenko E. Legal regulation of procedures for resolving tax disputes

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U000226

Applicant for

Specialization

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

28-01-2011

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The thesis attempts to provide a holistic and comprehensive scientific understanding of the public legal nature and scope of taxation as the basis of tax conflicts. Particular attention paid to the characteristic orientation imperative regulation of taxation. At the same time, stressed that only material and detailed rules to regulate such relations difficult. The effectiveness of the legal effect can be achieved only through a combination of substantive and procedural streamlining relations taxation.

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