Polyukhovych V. Structure and activity of a state tax service in Ukraine: organizational and legal aspects

State tax service as the organizational mechanism, ensuring execution by the state of function on the tax of the taxes is investigated. The purpose is research of general and especial features of a state tax service as of rather independent system of bodies of the executive authority. Result of research are conclusions about periods of process of development of the legislation about a tax service, necessities of optimization of structural construction of tax bodies, expediency of removing tax militia from structure of a tax service, establishment of identical three-year term of limitation of actions as for the payers, and for tax bodies. Problems development of the Ukrainian legislation about a state tax service, structure and functioning of tax bodies, about the appeal of their decisions are for the first time analyzed.