kisilova K. Legal regulation of the timing of payment of taxes and fees

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U002716

Thesis Registration Form

0414U002716.pdf

Applicant for

Specialization

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

24-05-2014

Specialized Academic Board

Д 64.700.01

Kharkiv National University of Internal Affairs

Essay

Dissertation is devoted to the definition of the legal nature of the obligation to pay taxes and the consequences of non-compliance and the timing of this obligation. The work to identify and disclose the contents of the categories of "tax obligation", "tax commitment", also made the distinction between them and the structure of the tax obligation is established. Determined the place the obligation to pay taxes and fees. The most attention is paid to the peculiarities of legal regulation time criteria, the obligation to pay taxes and duties, studied the legal implications of changing the dates for the calculation and payment of taxes and fees.

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Files

Dis.doc

aref.doc

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