Makhynich Y. Legal providing of the interaction of supervisory authorities in the taxation sphere with large taxpayers.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U000428

Applicant for

Specialization

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

02-02-2016

Specialized Academic Board

Д 26.730.02

Essay

Dissertation is devoted for researching of the theory and practice of effective cooperation between supervisory authorities in the taxation sphere and large taxpayers in Ukraine in terms of the legal procedures based on the international experience. By using grounded analysis, large taxpayers are investigated as special subjects of tax relations. Namely: scientific development and legal concept of the "large taxpayer" term definition, the legal status of large taxpayers in Ukraine and priority directions of cooperation with large taxpayers.

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