Stetsko R. Administrative detention of property in system in ways enforce the taxpayer of his duties

The dissertation is devoted to complex research of administrative detention of property as a way to enforce its taxpayer obligations defined by law. The analysis of administrative coercive measures to enforce the taxpayer of his duties as a part of state coercion, which is implemented in the special activities of tax authorities. The analysis of the current regulatory support activities of the tax service to enforce the taxpayer of his duties. The essence of the administrative seizure and its procedures as an exceptional method of enforcement by the taxpayer of his duties, and grounds for its application. Done own classification administrative seizure and generalized usage abroad this interim method.