Marynchak N. Interim measures in tax law.

The nature of ensuring in tax regulation is found out and exposed; different approaches to determining the place of tax legal enforcement in the system of state coercion are generalized and systematized; the concept and features of security measures in tax law are disclosed; differentiation between interim measures and measures of financial and legal responsibility as well as security measures applied by administrative courts is defined; interim measures in accordance with current tax legislation of Ukraine are identified and systematized; order of application of certain types of interim measures are considered; research proposals and recommendations for the development of provisions of the financial legal science and for the improvement of tax legislation of Ukraine on the use of security measures are designed.