Miroshnichenko M. Presumption of legality of decisions of the taxpayer

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U000536

Thesis Registration Form

0416U000536.pdf

Applicant for

Specialization

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

29-02-2016

Specialized Academic Board

K17.051.07

Essay

The presumption of legality of decisions of taxpayers received formalized its consolidation as a principle of tax law in Art. 4 of the Tax Code of Ukraine. In view of the fact that it entered the system of tax and legal principles, it is characterized by the highest imperative.

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Files

aref.doc

dis.doc

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