Udiak V. Ukraine state administration bodies financial and legal competence in the tax policy implementation area

The dissertation is devoted to the complex analysis of the problems of the financial and legal competence of Ukraine state administration bodies in the tax policy implementation area. The peculiarities of the financial and legal competence of Ukraine state administration bodies in the tax policy implementation area have been singled out for the first time in the Ukrainian legal science due to the analysis of the normative legal documents in force, the theoretical resources and the foreign tax practice. The historical and theoretical aspects, basic nature and importance of the tax policy have been asserted in the thesis. The procedure of the financial and legal competence of Ukraine state administration bodies while their forming and carrying out the tax policy has been analysed. The positive foreign experience of putting into practice the financial and legal competence in the fiscal sphere has been studied and generalized and also the possibilities of its usage in Ukraine has been based. The particular offers and recommendations for improving the tax policy and financial and legal competence of the domestic state administration bodies in its implementation area have been formulated.