Riabush L. Legal regulation of taxation of the income derived from the sale (exchange) of immovable and movable property

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U001229

Thesis Registration Form

0416U001229.pdf

Applicant for

Specialization

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

21-01-2016

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

Dissertation is devoted to a complex research of legal regulation of taxation of sale and exchange of property. The legal nature and place of the corresponding tax payment in the national tax system is determined, the specifics of its tax and legal mechanisms are revealed. A historical and legal analysis of the genesis of the legislation of Ukraine governing the taxation of sale and exchange of property is made. The legal principles of taxation of the said tax are separately reviewed. The European experience of legal regulation of payment transactions for the sale of property objects is studied. Suggestions for improving the relevant provisions .

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Files

aref.doc

dis.doc

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