Vdovichena L. Legal regulation of activity of the state in sphere of avoidance of the double taxation.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0412U003484

Applicant for

Specialization

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

26-04-2012

Specialized Academic Board

Д 08.727.02

The Dnipropetrovs’k State University of Internal Affairs

Essay

The dissertation is devoted research of legal regulation of activity of the state in sphere of avoidance of the double taxation. In work are investigated historical development of legal regulation of activity of the state in sphere of avoidance of the double taxation, and also genesis of the scientific doctrine of understanding of essence of the double taxation. Criteria of legal regulation as one of state lines of activity in sphere of avoidance of the double taxation are defined and their kinds are analysed: law-creating criteria; law-executive criteria; law-preventive criteria.

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