Nikiforova M. The grounds of priority application of the provisions of tax legislation in the legal mechanism of taxation

The dissertation for the degree of the candidate of legal sciences, specialty 12.00.07 – administrative law and procedure; financial law; information law. – Taras Shevchenko National University of Kyiv of the Ministry of Education and Science of Ukraine. – Kyiv, 2020. The dissertation is one of the first complex research, devoted to analysis of the priority of application of the provisions of tax legislation as one of the main grounds of implementation of the provisions of the legislation, in which not only the content of priority is revealed but also his place among others grounds of the tax legislation of Ukraine, bases and conditions of the grounds application are determined, scope of the grounds, features of implementation taking into account the structure of sources of tax legislation and relations in the field of taxation. The dissertation is devoted to the scientific analysis of theoretical and applied provisions on the essence and mechanism of realization of the grounds of priority application of the provisions of the tax legislation. The preconditions of its normative fixing, modern formulation of the specified legal basis in the current tax legislation are investigated, and also, a number of recommendations concerning its practical application in activity of courts of Ukraine is made. In dissertation was solves a numbers of scientific problems on the concept and essence of the legal nature, content, features of the implementation of the grounds of priority application of the provisions of tax legislation in Ukraine. A number of thesis and conclusions proposed was formulated personally by the seeker. In the process of research was established that «the ground of law» is a broader and more general concept than «principles of law» and covers both the actual principles of law and other basic ideas, which are not formulated as principles, but which form the basis of legal regulation of social relations and guide their activities and behavior participants. The purpose of the grounds of law is to balance and harmonize the regulatory influence of law on public relations both through the norms (regulations) of law and through the principles of law and acts of application norms of law.