Butko P. The legal status of individuals - taxpayers

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0413U007364

Thesis Registration Form

0413U007364.pdf

Applicant for

Specialization

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

23-12-2013

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The thesis deals with the analysis of the theoretical positions of the current legislation of Ukraine and its use, and the development of proposals to improve the legal regulation of the status of individuals - taxpayers. The paper defines the legal tax as part of the legal status of individuals - taxpayers. To determine the characteristics of the tax obligation on individuals the author analyzes the legal literature, and singled out issues of the legal status of individuals - taxpayers. The peculiarities of complying with tax obligations of natural persons in general tax and legal status are determined.

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Files

aref.doc

dis.doc

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