Pavlenko K. Action of the Tax Law Rules In Time

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U001231

Applicant for

Specialization

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

22-01-2016

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The work proposes the review of so called "legal time", which is regarded as the form of legal reality's existence, also the value of time for the tax regulation is revealed. The thesis is devoted to the comprehensive research of action of the tax law rules in time, determination of temporal characteristics of interaction between the tax law rules and the legal sources of their fixation, analysis of temporal aspect of functioning of the tax law rules and characterization of the temporal forms of their impact on tax relations, aimed at finding the best ways of improving and enhancing the effectiveness of legal regulation of taxation in Ukraine.

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