Vasylenko S. The legal regulation of tax control in Ukraine

The dissertation is devoted to improvement of theoretical bases of the legal regulation development of tax control, improvemnet of conceptual apparatus of financial and legal science, tax process and system of tax control, development of practical recommendations on introduction of changes in tax legislation of Ukraine in terms of implementation of tax control and some of its forms. The conceptual apparatus of the science of tax law has been improved by defining a number of tax and legal categories. The scientific and practical approach to the procedure of conducting tax control in accounting of the taxpayer has been developed. The proposals for legislative support of tax control have been elaborated due to a number of amendments to the Tax Code of Ukraine. The practical approach to legislative support of tax audits has been improved by amending Chapter 8 of the Tax Code of Ukraine. Practical proposals on regulatory regulation of tax control measures have been developed. The measures to improve the procedures of accounting and registration of individuals as a form of tax control have been proposed. The author's vision on the tax offense and its prevention with the corresponding regulatory regulation in the Tax Code of Ukraine has been defined.