Skorobagach V. Legal Regulation of Local Taxes and Fees

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U005588

Thesis Registration Form

0415U005588.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 legal regulation of local taxes and fees in Ukraine. The legal nature of the tax system is clarified, the type of tax system of Ukraine and the place of local taxes and fees in the tax system of Ukraine are determined. The elemental composition of the local level of the Ukrainian tax system is disclosed, the involvement of local authorities in the construction of the tax system in Ukraine is characterized, and jurisdiction's ratio between state and local authorities in the establishment and enactment of local taxes and fees in Ukraine is brought to light.

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Files

aref.doc

dis.doc

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