Protsenko T. Legal Regulation of Administering Taxes and Customs Duties

Об'єкт дослідження - public relations in the field of adjusting of administration of taxes and customs payments. Мета дисертації - development on the basis of directions of reformation of institutes and renewed pictures of administrative culture of conceptual principles of administration of budgetary receipts decision of priorities ways of improvement of norms of financial and informative right. Методи дослідження - dialectical, historical, logical, systems analysis. Наукова новизна - the concept of administration of taxes and customs payments is first investigational as a system category; the dynamics of development of customs legislation a tax and is investigational; the mechanism of co-operation of custom and tax service is exposed in an informative sphere. Практичне значення - the basic results of research are inculcated as the amendments and supplements to the current legislation and taken into account at development of measures of tax and custom service in relation to the improvement of administration of taxes and customs payments. Предмет і ступінь впровадження - drawn on results of dissertation in Law activity (act of introduction from 28.09.2004 №278); to work of public authorities (act of introduction from 05.01.2005 №25/1-4); practical activity of law enforcement authorities (certificate of SNBO Ukraine №12/43-? from 22.03.2006). Ефективність впровадження - conclusions and suggestions of dissertation obtained positive estimation of specialists. Сфера використання - law and work practical activity of taxes and customs organs of Ukraine.