Sahaidak V. The tax regime of real estate in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0419U005056

Applicant for

Specialization

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

30-11-2019

Specialized Academic Board

К 08.893.03

University of Customs and Finance

Essay

The paper investigates the social relations that arise in the taxation of real estate, the definition of its characteristics and properties. The relationship between the categories «regime», «legal regime», «tax and legal regime» is thoroughly revealed. The emphasis is placed on the tax and regime regulation of special regulatory qualities that contribute to the highly effective performance of the functions and functions of control and other bodies of state power. Much attention is paid to the characterization of methods, methods and mechanisms of tax regulation, their correlation with the tax regime is given.

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