Voronovska K. Economic Grounding of Taxes and Fees in Tax and Legal Regulation

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0419U004764

Applicant for

Specialization

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

31-10-2019

Specialized Academic Board

Д 17.051.07

Zaporizhzhia National University

Essay

The thesis is devoted to a comprehensive study of the economic grounding of taxes and fees. The place of tax relations as part of public financial activity is determined, the concept of tax as a multifaceted economic and legal category is considered, the content and features of the economic grounding of taxes and fees are clarified. The economic grounding of taxes while implementing fiscal and stimulating functions of taxation is detailed, and features of the implementation of the economic grounding of fees as elements of the tax system are also indicated.

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