Pasichna I. Tax legal relations in Ukraine: state and development prospects

Dissertation is devoted to reveal the essence of tax legal relations, the definition of its characteristics and modern state of tax legal relations, the development of new theoretical concepts and scientific and practical recommendations for the regulation of tax relations in Ukraine and prospects of development of tax legal relations. The essence and place of tax legal relations has been defined in the system of legal relations in Ukraine. The author revealed features and proposed a classification of tax legal relations. The conceptual apparatus of financial law's science has been improved. The features of the object, subjects and content of tax legal relations have been revealed.