Polishchuk Y. Tax rates and fees: legal nature and classification

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0418U003959

Thesis Registration Form

0418U003959.pdf

Applicant for

Specialization

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

23-11-2018

Specialized Academic Board

Д 17.051.07

Zaporizhzhia National University

Essay

Thesis is devoted to the complex development of theoretical issues of clarification of the legal nature of taxes and fees and their classification. The correlation of such concepts as «the legal mechanism of tax and collection» and «elements of tax and collection» is presented. It is emphasized that the legal mechanism of the tax organically covers: elements of the tax, the principles of its establishment, responsibility for violating the norms of the tax law, measures to ensure the performance of tax duties, collection of tax debt, etc.

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Files

autoreferat--Поліщук_автореферат.docx

Поліщук_дисертація.docx

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