Iarmolenko O. Administrative liability for failure to comply with the legal requirements of officials of the State Tax Service of Ukraine

The dissertation is devoted to the study of the features of administrative responsibility for failure to comply with the legal requirements of officials of the State Tax Service and the formulation of scientifically based proposals for improving the current legislation of Ukraine. The legal requirements of officials of the State Tax Service are presented as a set of means of administrative and legal pressure, which are of a compensatory and punitive nature, and are aimed at monitoring compliance with tax legislation by subjects of tax relations. The content of the administrative and legal status of officials of the State Tax Service of Ukraine is disclosed, the basis of which is its tasks, functions, duties, rights and guarantees of these rights, as well as responsibility. Other elements, such as service in the State Tax Service, the social status of employees, disciplinary practice, professional competence, etc., are optional and indirectly affect the legal status of an official of the state tax service