Chernetchenko V. Juridical guarantees of tax proceeds to budget and state special-purpose funds

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0412U003287

Applicant for

Specialization

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

15-05-2012

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

Thesis is devoted to theoretical generalization and new solution of science task relative to defining of essence and content of tax proceeds guarantees to budget and state special-purpose funds, exposure lacks in one's law regulation and development of proposals to removal of lacks. Content of category "tax proceeds guarantee" is defined and reasonability of using of system approach to defining of essence of relative socio-legal phenomenon is proved in thesis. On this ground structure of guarantees system is marked out and there proved that it consists of common and special guarantees.

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