Khrystoforov A. Legal Regulation of Property Taxes Administration in Ukraine

The dissertation is a complex scientific research devoted to the essence and features of the procedures for administering the tax on immovable property, different from the plotof land, transport tax and rent on land, improving their legal regulation also. It was proved that the content of tax administration is revealed through a set of relevant tax procedures: 1) procedures for the execution of a tax liability, which in turn are divided into: a) registration and accounting; b) from payment of taxes and fees; c) from tax reporting documents; 2) tax audit and financial liability procedures. The peculiarities of its procedures in relation to property taxes were allocated; the conditions and procedure for calculating the amount of monetary obligation of the property taxes taxpayers and controlling bodies were specified; the concept, content, forms and methods of tax control were studied; the conditions and base for the application of financial violation in the field of property taxation have been clarified. Proposals on amendments and additions to the Tax Code of Ukraine have been presented with the aim to improve tax administration procedures