Ternushchak M. Legal Basis for Taxpayer Service Centers

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U000675

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 dissertation contains a research study on the legal basis of taxpayer service centers; it determines the prerequisites for taxpayer service centers and their modern perspectives. As a result of the research, the author proposes his own definitions to improve the conceptual apparatus of the administrative law and involve a complex of modern approaches to the function of taxpayer service centers into the administrative law. The author provides the analysis and classification of the administrative services delivered by taxpayer service centers, and defines their main features.

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