Braslavets O. State regulation of economic interests of participants of tax process in a national economy

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0422U100018

Applicant for

Specialization

  • 08.00.03 - Економіка та управління національним господарством

28-12-2021

Specialized Academic Board

Д 26.889.01

National Academy of Management

Essay

The dissertation thesis presents theoretical generalization is executed and new solution of scientific task, which appears in a necessity and importance of state regulation of economic interests of participants of tax process above all things in relation to taxpayers, which are bearer of interests of nation. In research are define of correlation of different economic interests in society and primary role of economic interests of taxpayers in relation to group and state (public) interests. Research contains author vision of organizationally economic essence of tax process, him underlying structure and hierarchicalness. Work contains author conception of correlation of interests of participants of tax process, which allows to find out basic directions and instruments of their adjusting. In dissertation suggestions are resulted in relation to perfection of domestic mechanism of taxation of profits of physical persons. The ways of perfection of organizational mechanism of taxation are offered as component part of state regulation of economic interests of participants of tax process.

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