Borzanytsia S. The principle of proportionality as a principle of tax relations

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0422U100195

Applicant for

Specialization

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

08-12-2022

Specialized Academic Board

Д 17.051.07

Zaporizhzhia National University

Essay

The work establishes the content of the concept and the essence of the category “principle of tax legal relations”. The system of principles of tax legal relations is characterized. The relationship between the principle of proportionality and the principle of the rule of law in the regulation of tax relations has been established.

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