Kovtun V. Financial and legal responsibility according to the Tax Code of Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U000674

Thesis Registration Form

0415U000674.pdf

Applicant for

Specialization

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

27-02-2015

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The research is devoted to the complex analysis of financial liability for tax offenses. It deals with doctrinal approaches to financial responsibility as a form of legal liability, the peculiarities of regulatory consolidation measures of financial liability under the Tax Code of Ukraine are proposed. The author interpretation of such concepts as "tax liability", "tax offenses", "tax penalty" and approaches to the classification of tax offenses under the norms of the Tax Code of Ukraine are proposed. The existing approaches to classification of tax offenses were analysed and the author's own division of approaches is offered.

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Files

aref.doc

dis.doc

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