Andreev R. Legal regulation of the status of collection as subjects of financial monitoring

Thesis deals with the legal regulation of the status of collection as of financial control. Revealed a system of state bodies which control procedure for recovery of taxes, duties (mandatory payments) held their classification, value their authority to recover tax debts. The features of the application procedures of tax control methods for the recovery and repayment of tax debt. Special attention is given to the concept of the tax debt as a legal category and the institution legislation of Ukraine regulating the sphere of taxation in general and its component that affects the collection of taxes and duties (mandatory payments), its relationship with the tax obligation.