Rachynsky R. Legal Principles of Administration of Taxes and Duties in Ukraine

The thesis defines the essence and content of the concept of «tax administration». The content and nature of the legal relationship during the administration of taxes and fees are investigated. A description of the legal status of participants in the legal relationship regarding the administration of taxes and fees is given. The legal bases of information and analytical support of the activity of the bodies of the State Tax Service are considered. The legal bases of filing the tax report are investigated, the problematic issues that arise in the process of filing it, and ways of their solution are suggested. The legal grounds for providing tax advice are described. The legal nature and content of tax control have been clarified. The content of legal regulation of accounting of taxpayers and fees is disclosed. The legal grounds for carrying out tax audits of taxpayers and fees are considered