Hrebeniuk N. Functions of Tax Law Compulsion

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0417U000576

Thesis Registration Form

0417U000576.pdf

Applicant for

Specialization

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

28-02-2017

Specialized Academic Board

К 17.127.09

Classic Private University

Essay

Thesis deals with characteristic of functions of tax law compulsion. The nature of state compulsion is disclosed, inextricable connection between state and tax relations is indicated, diversity of roles of public territorial entity in taxation is stated. Principle of the rule of law is defined as the foundation for proper applying of state compulsion, which ensures balance between public and private interests in taxation and determines legal boundaries of tax law compulsion applied to the participants of tax relations.

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Files

aref.doc

dis.doc

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