Lisniak V. Legal Forms of Realization of Stimulating Function of Taxes

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0417U001088

Thesis Registration Form

0417U001088.pdf

Applicant for

Specialization

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

28-12-2016

Specialized Academic Board

Д 17.127.09

Essay

Thesis deals with nature of taxes' stimulating function and legal forms of its realization. Meaning of the definition "tax functions" is determined, and classification of the tax functions as a legal category is given. A distinction between regulative and stimulating functions of taxes is provided, the essence and features of stimulating function of taxes are disclosed, the legal and economic boundaries of the tax stimulation are indicated. Main approaches to the features of legal forms of taxes' stimulating function are formed, the place of tax stimulation in the tax policy of state is found, the most optimal model of the tax policy for Ukraine is defined.

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Files

aref.doc

dis.doc

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