Fomina H. Legal status of legal entity- taxpayers

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U004984

Applicant for

Specialization

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

26-10-2015

Specialized Academic Board

Д 17.127.09

Essay

This research focuses on the nature and characteristics of the legal status of the taxpayer as legal entities. The paper set of possible tax legal and regulation of taxpayers and duties as members of the obligated party tax relations. Special attention is given to research tax and legal status of entities. Revealed the peculiarities of legal entity as a taxpayer on the verge of private and public regulation. Classification of legal entities - taxpayers on the basis of features levying tax obligation. Particular emphasis is made on the features of tax and legal status of the separate units of legal entities.

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