Onyshchuk N. Legal Regulation of Execution of Tax Duty

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U003093

Applicant for

Specialization

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

04-04-2011

Specialized Academic Board

Д 64.086.01

Yaroslav Mudryi National law university

Essay

Dissertation is devoted to the legal regulation of tax duty. The paper defines the legal nature of the tax obligation as a defining characteristic of the legal status of the taxpayer. Various approaches to determine the tax obligation are summarized and systematized. The essence of "performance" is being shown as a form of realization of law. Also the composition and justification criteria of differentiation stages of the tax duty are opened. The content and features of each of the stages are described. Much attention is paid to clarifying the study of features of the tax duty of organizations and citizens - taxpayers at every stage of the process.

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