Yemelianova O. The procedures for repayment of the tax debt

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0417U003483

Thesis Registration Form

0417U003483.pdf

Applicant for

Specialization

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

21-06-2017

Specialized Academic Board

Д17.051.07

Essay

Revealed the characteristics that distinguish the tax obligation of tax obligations, described the term "bond" in its fiscal sense. There are a number of characteristics that are inherent in the tax debt (complexity of socio-economic phenomenon because of the subjective and objective reasons for its occurrence; three-element structure, including bond, penalties and interest, improper performance of tax payer required communication, cross-sectoral importance of tax debt).

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Files

aref.doc

dis.doc

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