Timofeev O. Interpretation of tax-law provisions

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U000227

Thesis Registration Form

0411U000227.pdf

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

In particular, it undercovers the meaning and reasons for the interpretation of tax law, the nature and features of the interpretation of tax law; the core and structure of the interpretation process, the features of its stages, the object and purpose of interpretation of tax are identified; classification of interpretation in tax law and peculiarities of certain types of interpretation of tax are specified; the dissertation studies the explanations provided by the State Tax Service of Ukraine, legal origin of the interpretation of tax law provided by the Constitutional Court of Ukraine and courts of general jurisdiction; the practical interpretation of tax and legal norms by the European Court of human rights is also analyzed.

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Files

Disernaciya_Timofeev.doc

Disernaciya_Timofeev.doc

aref.doc

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