Khanova N. Discretionary powers of control bodies in the field of taxation in Ukraine.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0419U003680

Applicant for

Specialization

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

26-06-2019

Specialized Academic Board

К 08.893.03

University of Customs and Finance

Essay

Thesis deals with characteristics of the discretionary powers in the field of taxation. In this thesis there determined legal nature of such term as «powers». It has been also determined such categories as function of control bodies, disclosed the content of rights and duties of the control bodies. The specifics of the term of «discretionary powers» were analyzed.

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