Nebesna M. Administrative acts of controlling bodies in the field of taxation

The dissertation research characterizes the essence and features of administrative acts of controlling bodies in the field of taxation, it is established that administrative acts of controlling bodies in the field of taxation are a kind of individual acts of management, and, accordingly, they are characterized by the latter. The author's definition of the term "administrative acts of regulatory authorities in the field of taxation" as bylaws, official, unilateral decisions of relevant bodies and their officials, law enforcement or interpretative content, adopted in connection with the implementation of subjective rights and legal obligations of the person, what are the legal facts for changes in the legal status of legal entities and individuals or the impossibility of the emergence of subjective law; substantiated and formulated special features of administrative acts of controlling bodies in the field of taxation, which include: the scope of their action, which is due to the functions and tasks of controlling bodies in the field of taxation; law enforcement and interpretative content; written form; occupy the lowest position in the hierarchy of legal acts of regulatory authorities in the field of taxation; the content of administrative acts of controlling bodies in the field of taxation is not only the application of legal norms, but also their interpretation; guarantees of legality of administrative acts of controlling bodies in the field of taxation are characterized, that allowed to find out their essence, to carry out classification and to allocate features of regulatory and protective guarantees of legality of administrative acts of controlling bodies in the field of taxation.