Shahov S. Legal regulation of tax reporting.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U004193

Applicant for

Specialization

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

10-05-2011

Specialized Academic Board

Д 26.001.04

Taras Shevchenko National University of Kyiv

Essay

Dissertation presents a comprehensive scientific analysis of one of the elements of duty - the duty of tax reporting. For elucidation of this component, the determination of its functional purpose was investigated different approaches to the definition of duty in general, analyzed the relationship between its components and the place of duty with the tax reporting system components in tax duty. The paper argues the dual responsibilities of tax reporting. We are talking about when tax reporting documents used not only at the final stage of the tax duty, but in calculating the taxes and duties, that is under the obligation to pay taxes.

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