Kolesnik L. Procedural regimes in the tax process

In the dissertation the complex research of the institutional bases of the tax process and legal regulation of procedural tax legal relations on the basis of tax regimes is carried out. The essence of the tax process is determined, the current state of its consolidation in the current legislation and its concepts and features are determined. The structure of the tax process, the constituent parts of which are tax procedures, including those which are separate tax and procedure complexes concerning concrete actions of taxpayers or tax authorities concerning a particular tax payment and can be used selectively depending on the needs of the tax- procedural legal relations.