Shevchuk M. Legal regulation of information relations related to providing property tax in Ukraine

The dissertation discloses the concept and peculiarities of information relations in the tax sphere, tax information and fiscal information as an object of information relations are considered. The stages of regulatory and legal provision of information relations in the tax sphere are analyzed in detail. The peculiarities of legal regulation of information relations related to the provision of tax on immovable property are characterized by a land plot; legal regulation of information relations associated with the provision of transport tax; legal regulation of information relations associated with land fee. It is determined that the special form of activity of the State Tax Service bodies in the field of e-governance is electronic taxation as a form of organization of public administration of taxation, carried out through information and communication technologies and the Internet. Several types of information relations in the tax sphere are allocated: information relations that precede tax; information relations in the process of payment of tax; and informational relationships that are not directly related to the payment of taxes. In accordance with such a division, information that provides a mechanism for providing tax on property conventionally divided into a preliminary, direct and derivative.