Herashchenko I. Agreements in the field of tax legal regulation

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0421U101527

Applicant for

Specialization

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

29-04-2021

Specialized Academic Board

Д 08.893.03

University of Customs and Finance

Essay

Thesis presents a theoretical generalization and a new solution to a scientific problem, which consists in determination, based on the analysis of doctrinal and normative sources, of the theoretical and applied features of the contractual regulation of tax relations. It was stated that the principles of contractual regulation of tax relations are subdivided into: a) doctrinal principles, b) legislative principles. The doctrinal principles of such regulation include the principle of freedom to conclude contracts.

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