Rozum O. Organizational and Legal Principles of Exploiting Information Technologies in Preventing Illegal Formation of Tax Credit

The thesis deals with the integrated study of institutional and legal principles of exploiting information technologies in preventing illegal formation of tax credit. In the thesis work have been disclosed the legal nature of the tax credit, reasons, processes and consequences of its illegal formation, have been elucidated the concept, types and origins of exploiting information technologies in prevention tax violation, have been analyzed the structural and functional characteristics of subjects acting to prevent illegal formation of tax credit and defined legal basis of their activity. Particular attention is given to ways of improving organizational and legal support of exploiting information technologies in prevention of illegal formation of tax credit in Ukraine, and the prospects for their use in international cooperation of subjects acting to prevent illegal formation of tax credit.