Vasyliev E. Development of taxation legal regulation of in Ukraine in independence period (historically-legal re-search)

In the dissertation stages of formation of legal regulation of the taxation in Ukraine in independence period are researched, the legislative material, scientific and archival sources concerning taxation legal regulation during this period are analyzed, the international experience of integration legal regulation of the taxation, ways of involving Ukraine to integration processes in taxation sphere are researched. Law acts of development of system of the taxation in Ukraine in independence period and its concrete historical character are revealed. In historical digression on the Ukrainian lands from the beginning of formation of statehood at east Slavs the tendency to complication and the further structurization of system which develops in close interrelation with concrete social, economic and political conditions is traced. Changes in legal regulation of the taxation in Ukraine, preceding acceptance of the Tax code of Ukraine, a measure on tax policy liberalization in relation to subjects of small business, a measure directed on compulsory execution of tax duties are considered. The right beginnings of reduction of laws of Ukraine in conformity with EU legislation reveal, principles and main sources of the European integration in taxation sphere are investigated.