Chynchyn N. The legal basis of the tax administration in Ukraine.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0413U007143

Applicant for

Specialization

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

13-12-2013

Specialized Academic Board

Д 26.001.04

Taras Shevchenko National University of Kyiv

Essay

The thesis deals with the legal basis of the tax administration in Ukraine. Found out the legal nature of the tax administration, the concepts and content of tax administration. Isolated and characterized the following features of the tax administration as its limits and under. The composition of the subjects of tax administration. The allocation of tax administration subjects into four groups. The legal status, system and procedure for participation in the tax administration subjects such as tax authorities and obliged entities. The system of tax administration procedures. Detailed analysis of these individual procedures of tax administration as procedures for complying with tax duty, tax control procedures in the system of tax administration, procedures for resolving tax disputes.

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