Lazyuk S. Legal regulation of the state duty in Ukraine.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U000018

Applicant for

Specialization

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

16-12-2014

Specialized Academic Board

Д 64.086.01

Yaroslav Mudryi National law university

Essay

The thesis is devoted to the formation of complex scientific understanding of the nature of public duty, determine its place in the public revenues of the payment calculation features in different cases. The emphasis is on the elemental composition of public duty, his analysis is carried out through the study of individual elements of the legal mechanism of the payment. With this focus on the features of the object of public duty, which is characterized by heterogeneity, and this is caused by the presence of the complex mechanism of calculating its size in certain cases. The work resulted specificity procedural regulation of the activity of payers and regulatory authorities in the process of calculation and payment of state taxes. In addition, differentiation is made contiguous with the state duty payment, which allows a more detailed outline problematic issues its computation and payment. Because of the work of analysis were formulated theoretical conclusions and proposals for amendments to the current legislation of Ukraine in order to improve it.

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