Oliinyk O. Administrative and legal status of the fiscal authorities of Ukraine and Member States of the European Union: a comparative-legal analysis

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U000022

Applicant for

Specialization

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

28-12-2015

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

Basing on the existing regulatory legal acts and their application practice, the theoretical works of national and foreign scientists and the experience of Member States of the European Union, the thesis studies the periodization of the fiscal authorities in Ukraine and the EU, researches the current work state of the fiscal authorities in Ukraine and the EU and designates their role in the system of public administration. The work determines the concept and highlights the features of administrative and legal status of the fiscal authorities of Ukraine and Member States of the European Union.

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