Rozdaibida A. Ensuring a balance of interests in tax disputes

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U005589

Applicant for

Specialization

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

28-09-2015

Specialized Academic Board

Д 17.127.09

Essay

Thesis deals with public and private interests in tax disputes. The essence of the category of "competence". Implementation of the public interest through adjusted outside the competence of state intervention in the regulation of tax relations. Determined that the scope of taxation is one of the most disputed sector of public relations, characterized by the presence of two different nature interests - the state and the taxpayer.

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