Petrushevska O. Guarantees for Protection of Taxpayers Rights in Ukraine under Conditions of European Integration

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U002623

Thesis Registration Form

0414U002623.pdf

Applicant for

Specialization

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

12-06-2014

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The thesis focuses on the analysis of legal support of guarantees for protection of taxpayers rights in Ukraine under conditions of European integration. Periodization of major evolutionary stages of formation and development of the Institute of Taxpayers Rights Protection in Ukraine (pre-revolutionary, soviet, democratic state formation and transformation periods) and problems of implementation of tax legislation under current conditions are determined; the concept and types of guarantee for subjective rights of taxpayers in the system of international conditions on the example of double taxation avoidance agreements are defined.

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Files

aref.doc

dis.doc

dis.doc

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