Solovjova J. Organizational-legal principles realisation of the tax control in Ukraine.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U005075

Applicant for

Specialization

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

22-06-2011

Specialized Academic Board

К 26.139.01

Essay

Dissertational research is devoted to theoretical and practical problems of organizational-legal bases of realisation of the tax control in Ukraine. The research of the legal nature of the tax control is constructed on the essence analysis as well as base categories "control" and "financial control", and directly elements of the tax control (the purpose, a problem, functions, a subject and object). In research ordering of principles of the tax control which considers features of this kind of control activity is spent. The basic problems of a legal status of bodies of the state tax service of Ukraine at the present stage of development of tax laws, foreign experience of activity of bodies of the tax control are analyzed and possibility of its use in Ukraine is established. Kinds, forms and methods of the tax control are investigated. Offers concerning modification and additions of Tax code of Ukraine and other regulatory legal acts which regulate the mechanism of realization of the tax control in Ukraine and legal status of bodies of the state tax service of Ukraine are stated.

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