Hufman G. The formation and transformation of the tax system in Ukraine (XVIII-XX centuries): historical and legal research

This dissertation study comprehensively examined the formation and transformation of the tax system in Ukraine. The system of taxes and fees that existed in the Ukrainian territories in their historical and legal understanding is comprehensively described. The specifics of the formation of individual tax liabilities and their significance in the state tax policy are determined depending on the chronological framework. Domestic experience of regulatory regulation of collection of taxes and fees is understood. Prospects for improving legal regulation in the field of taxation have been identified. As part of the dissertation work, a number of scientific conceptual provisions, conclusions and generalizations are justified, which are characterized by important significance for the historical and legal science of Ukraine and can be taken into account in the process of the Ukrainian state.