Vasylchuk S. Legal regulation of tax control over the collection of indirect taxes.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U006869

Applicant for

Specialization

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

27-11-2015

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

This research is devoted legal regulation of tax control over the collection of indirect taxes.In this work the concept and features of indirect taxes in Ukraine have been characterized. The thesis contains a critical review of types of indirect taxes in the system of state taxes and fees in Ukraine. The concept and features of tax control over the collection of indirect taxes have been clarified. The legal basis of the tax control over the collection of indirect taxes has been characterized.The ways of improving tax control over the collection of indirect taxes have been disclosed. The proposals and recommendations on the use of foreign experience in monitoring the collection of indirect taxes have been formulated.

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