Sidorova E. Tax Powers of the Public Authorities In Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0418U000968

Applicant for

Specialization

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

14-07-2018

Specialized Academic Board

Д 64.700.01

Kharkiv National University of Internal Affairs

Essay

Thesis is devoted to analysis of the tax powers of the public authorities in Ukraine and the peculiarities of their legal regulation under the Ukrainian legislation. The general characteristic of the public tax personality of state is given, the role of state as the subject of tax law is pointed out. It is noted that the formation of the tax legal personality of the state is a direct result of the realization of the public territorial entities of its own tax sovereignty.

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