Kurylo V. Legal nature of the procedures for the settlement of tax disputes: a comparative legal analysis

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0417U000956

Thesis Registration Form

0417U000956.pdf

Applicant for

Specialization

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

24-04-2017

Specialized Academic Board

Д17.051.07

Essay

The paper reveals the specificity and nature of procedures of tax litigation. Demarcated such categories as "competence" and "jurisdiction". In this study it was found the specific implementation of administrative and judicial procedures to resolve tax disputes in Ukraine and in the European Union member states. Determined the following types of procedures for resolving tax disputes - administrative, judicial and alternative procedures.

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Files

aref.doc

dis.doc

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