Plotnikova Y. Legal regulation of payment for land in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0417U003695

Applicant for

Specialization

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

04-07-2017

Specialized Academic Board

Д 26.867.01

Essay

The dissertation deals with the issues of legal regulation of payment for land in Ukraine. Having regard to scientific works of native and foreign scientists, the provisions of domestic tax legislation on payment for land and the practice of its using and interpretation, foreign experience of land taxation are investigated and the historical, theoretical and legal analysis of payment for land in Ukraine is given, the mechanism of payment for land according to current tax legislation of Ukraine (payers of payment for land, the base of taxation by payment for land, the procedure for calculating payment for land, the tax period for payment for land.

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