Prigotsky V. Is administrative-legal bases of activity of tax bodies at the decision of disputes

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0412U003329

Applicant for

Specialization

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

16-05-2012

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

Organizational and legal bases of functioning of bodies of the state tax service of Ukraine in occurrence and decision of tax disputes in the course of realisation of norms of the tax code of Ukraine and other acts are investigated in the dissertation. The analysis of essence of tax dispute is carried out and its difference from the tax conflict is proved, definition of separate terms is offered and legal regulation of the permission of tax disputes is improved.

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