Shulzhenko O. Legal regulation of the tax base.

The thesis is devoted to the formation of a comprehensive scientific understanding of the nature of the tax base, its place in the legal mechanism of the tax characteristics of the definition of this element and other issues related to tax administration. Attention is focused on the elemental composition of the tax base of the main tax instruments that are most important revenues to the state and local budgets. The work is set specific procedural regulation of the taxpayers and the regulatory authorities in the process of calculating the tax base. In addition, differentiation of taxes made by several groups, allowing more detail to outline the issues defining the tax base. As a result of the work of analysis were formulated theoretical conclusions and proposals for amending the current legislation of Ukraine in order to improve it.