Kiyenko O. Legal basis of realization of tax representation in the collection of taxes on personal income.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U003421

Applicant for

Specialization

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

29-05-2015

Specialized Academic Board

Д 26.001.04

Taras Shevchenko National University of Kyiv

Essay

This research focuses on the legal basis for implementation of tax representation in the collection of taxes on personal income. In this paper, the peculiarities and legal status of the parties liable as a business relationship with the tax levy of tax on personal income tax obligation and describes the legal consequences of his transcriptions. Particular attention is paid to the determination of the tax offices and legal principles of its operation in the taxation of personal income. Reveals the features of the functioning of the institution of the tax agency, and the emphasis is on identifying individual tax agent in some cases tax on personal income.

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