Striyashko G. Tax agents as subjects of tax law

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0417U002086

Applicant for

Specialization

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

26-04-2017

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

Thesis elucidate the essence of tax agents as subjects of tax law. The work proved the concept and nature of the tax obligation as a basic category for business tax law, the notion of a tax agent, determined their types and their characteristics made. It was determined that the status of tax agents are characterized by double private law and public law nature, based on which systematized signs form the tax agent of public law and private law, general and special.

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