Ogorodnikova I. Administrative responsibility for violations in the field of taxation

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0412U006994

Applicant for

Specialization

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

14-12-2012

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The thesis deals with the nature, content and basis of administrative responsibility for violations in the field of taxation. This paper analyzes the concept of administrative responsibility for violations in the field of taxation, its features, characteristics and principles. The analysis and synthesis of international experience in implementation of administrative liability for violations in the field of taxation, on the basis of which offered suggestions for improving the national system of regulation of this industry. Research components and features of the offense in the field of taxation, as the grounds of administrative responsibility

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