Bespalova A. Legal Regulation of Administration of Taxes and Fees in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U006289

Applicant for

Specialization

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

26-11-2015

Specialized Academic Board

Д 41.086.01

National University «Odessa Law Academy»

Essay

The thesis gives theoretical and legal characteristic of the place and role of the tax administration in the tax system of Ukraine. The concept of tax administration is defined and its features are disclosed. The content of the tax administration was investigated by way of analyzing its purpose, functions and tasks. The research reveals the subjective and functional component of tax administration mechanism and also investigates tax obligation as an object of tax administration.

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