Tynik Y. Procedures of tax debt

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0413U006301

Applicant for

Specialization

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

08-11-2013

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The thesis examines the theoretical and methodological foundations of the tax debt discharge procedures. The author proposes the determination of the substance and the distinguishing features of tax debt and its discharge procedures as well as the peculiarities of the latter; the classification of tax debt discharge procedures is done and the legal status of the corresponding tax authorities is clarified.

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