Dmytrenko S. Administrative and Legal Provision for Implementing the State’s Law Enforcement Function in the Field of Taxation in Ukraine

The object of the study is the social relations that arise, change and cease during the implementation of the law enforcement function of the state in the field of taxation in Ukraine. The purpose of the dissertation is to reveal the problems of law enforcement function of the state in the field of taxation in Ukraine and to identify ways to improve its administrative and legal support on the basis of a comprehensive analysis of international and national legislation, law enforcement practice, achievements of domestic and foreign scientists. The methodological basis of the dissertation is a set of general and special methods and techniques of scientific knowledge: dialectical, linguistic, logical-semantic, system-structural, formal-legal and comparative-legal methods, as well as methods of analysis, synthesis, classification, grouping and forecasting. Theoretical and practical results, novelty: the author's definition of the concept "law enforcement function of the state in the field of taxation" as a complex socio-legal phenomenon is formulated; developed a comprehensive structural and functional model of administrative and legal support for the implementation of the law enforcement function of the state in the field of taxation; substantiated the need to improve the concept of creating a single body of financial investigations in relation to the introduction of an effective mechanism of reporting and control during the establishment of this body using a qualitative criterion for evaluating its work; it is proposed to introduce into the current legislation of Ukraine the principle of building tax policy and carrying out the activities of subjects of power. Degree of implementation: in the research sphere - as a basis for further research of theoretical and legal issues related to the improvement of legal support for the implementation of the law enforcement function of the state in the field of taxation; law enforcement sphere - during the development of changes and additions to regulations, which regulate the activities of the subjects of the law enforcement function of the state in the field of taxation. Scope: in the educational process - during the preparation of textbooks, manuals and lectures and seminars in the disciplines of "Administrative Law" and "Tax Law".