Pudryk N. Tax proceedings

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0417U001087

Applicant for

Specialization

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

27-12-2016

Specialized Academic Board

Д 17.127.09

Essay

The paper reveals the nature and specifics of tax proceedings, as a special tax and procedural forms. The nature of the ratio of tax-related categories as "tax process", "tax procedures" and "tax proceedings." It was found that the tax proceedings get it realization only in the case of tax relations with some degree of "defect" that is due to the controversy. Based on in-depth scientific analysis identifies the key features of the tax proceedings. Special attention is paid to determination of the grounds of tax proceedings. Done differentiation of related categories in character as "tax dispute" and "Tax the conflict."

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