Frankevych P. Administrative and Legal Principles of Taxes Administration in Terms of Decentralization: Experience of Poland and Possibilities of its Application in Ukraine

The author of the dissertation on the basis of the analysis of theoretical sources, legislative acts of Ukraine and Poland, as well as practices of implementation of their provisions, has provided a generalization and solution of the new problem – administrative and legal principles of taxes administration in terms of decentralization have been defined, the best practices of Poland in this area have been highlighted and the possibilities of its application in Ukraine have been offered. The concept and specific features of taxes administration in Ukraine have been defined. The problem of taxes administration in Ukraine in terms of decentralization has been researched. The author has provided characteristics of legal principles of taxes administration in Ukraine in terms of decentralization. The principles of taxes administration in Ukraine in terms of decentralization have been defined and characterized. Historical and legal analysis of the genesis of decentralization processes in Poland has been carried out. The specifics of Poland’s decentralization policy have been determined. Specific features of taxes administration mechanism’s operation in terms of decentralization in Poland have been outlined. The perspectives for developing the national taxes administration mechanism under the decentralization have been established. Possible ways of using Polish experience while improving taxes administration in terms of decentralization in Ukraine have been determined.