Khomutynnik V. General foundations for setting taxes and fees

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U005587

Thesis Registration Form

0415U005587.pdf

Applicant for

Specialization

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

29-09-2015

Specialized Academic Board

Д 17.127.09

Essay

Thesis deals with the general principles of legal regulation of the establishment of taxes and fees in Ukraine. The legal nature of the tax obligations and legal form of its consolidation is clarified. The essence of the territorial public entities' right in the establishment of tax obligations and the subsequent collection of the tax payments is disclosed, the definition of "setting taxes and fees" is given, the features and comparison between the process of setting taxes and fees and the process of enactment of taxes and fees are described.

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Files

aref.doc

dis.doc

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